Everyone that receives a 1099-C, no matter how small, is required by the IRS to include it on their tax returns. The IRS receives every 1099 that is sent out whether it is 1099-B, 1099-Misc, 1099-R, or a 1099-C. Therefore, if they get your tax return and do not see the 1099-C that they have on your tax return, they will contact you.