Maryland student loan indebtedness discharge subtraction from income

[lizC]

My son died last August and I requested that his federal student loan be discharged, which was approved and discharged.  Am I allowed to claim the amount discharged on form 502su line nn as a subtraction from income?  I am confused as to how this would be allowed as a subtraction from his income possibly.

[DawnC]

You would only need to subtract the income if it was already included in his income.  It would not be included in his income unless you received a 1099-C (cancellation of debt) for him.  If you did not receive that form, the income is not included so there is nothing to subtract.  I am very sorry for your loss.