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New Member
posted Jun 4, 2019 10:06:12 PM

How do two separate people file for the same1099-C for a forgiven student loan, with one being the borrower and one being the co-signer listed on it?

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1 Best answer
Level 15
Jun 4, 2019 10:06:14 PM

Because you are cosigners of the student loan they are correct in issuing two 1099C's.  However the income tax if both paid would be double what was forgiven.

IRS has a letter ruling on this issue and what you need to be, based on the facts and circumstances of who actually benefited from the debt, and who normally would pay the debt, you determine which return it should go on.

So it does get reported on one return, however due to 2 1099C's issued for same amount, the one that does not report it, needs to have very detailed documentation as to who the other one is, and that they in fact did report it, and the amount on the 1099C is doubled due to co-signing.

So expect a letter from IRS a couple years from now for the one that is not reporting it. 

Look at this IRS publication link page 4 the first column, as it goes into detail on this same subject.

https://www.irs.gov/pub/irs-pdf/p4681.pdf

3 Replies
Level 15
Jun 4, 2019 10:06:14 PM

Because you are cosigners of the student loan they are correct in issuing two 1099C's.  However the income tax if both paid would be double what was forgiven.

IRS has a letter ruling on this issue and what you need to be, based on the facts and circumstances of who actually benefited from the debt, and who normally would pay the debt, you determine which return it should go on.

So it does get reported on one return, however due to 2 1099C's issued for same amount, the one that does not report it, needs to have very detailed documentation as to who the other one is, and that they in fact did report it, and the amount on the 1099C is doubled due to co-signing.

So expect a letter from IRS a couple years from now for the one that is not reporting it. 

Look at this IRS publication link page 4 the first column, as it goes into detail on this same subject.

https://www.irs.gov/pub/irs-pdf/p4681.pdf

New Member
Jun 4, 2019 10:06:15 PM

Can each person split the amount owed, instead of only one doing this?

Level 15
Jun 4, 2019 10:06:16 PM

Yes per the IRS Publication in the link:   "The
amount, if any, you must report depends on all
the facts and circumstances, including:"   IT THEN LISTS FACTORS.