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What is a Charge Off


OttoVRodriguez
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Basically, a "charge off" is an accounting term that means the debt has been listed as a "loss" on the company's books. These losses are used to offset any profit the company might make (and therefore pay income taxes on).

What comes next is hard to say. Technically, you still owe the debt, even though if its in excess of $1600 (I beleive) you'll receive a 1099 for it...meaning that you must report it as income on your tax return next year. And, if at that the company can still continue collection activities. Usually, if its a CC were talking about, the company will sell the right to collect the debt to a collection agency who will continue to hassle you. Eventually, depending on the amount of the debt and the CA involved, you may be sued.

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Charge-offs do not USUSALLY generate a 1099-C. 1099-C's (cancellation of debt income) are for FORGIVEN debts, a charge-off is not a 'forgiven' debt, its a tax write-off for the creditor.

Now, if you were to SETTLE and the amount forgiven was $600 or more, THAT might generate a 1099-C. For example, if you had a 1,000 debt and you settled and only had to pay $400. That $600 would be what was 'forgiven' or 'cancelled' and could generate a 1099-C.

However, if you can prove to the IRS that you were insolvent when the cancellation occurred, you do NOT have to include the 1099-c as income on your tax return.

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  • 2 weeks later...

ok, so if you have a charge-off...

the OC can still collect, whether they hire a CA or do it themselves, right? and if they do since it was written off for them, it's basically, what...'free money' if they do?

you have to report it on your income tax return? but it depends on the amount of the debt? from ladie's post, it looks like if you have a debt of $600 or greater per account...then at that point you have to file a 1099-c and pay taxes on it? and to get around this you could do one of the following if i'm not mistaken:

prove to the IRS that you were insolvent during cancellation as ladie said

or

file bankruptcy

is that right?

Mr. White

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Ok. Lets say you owe some creditor $1300. You settle and pay them $600 total. The remaining $700 of that $1300 is the amount that would go on the 1099-C as that is the amount that would be 'forgiven'. That amount would then be reported to the IRS as income and you, in turn, would have to include it on your tax returns as income. EXCEPT that if you can prove insolvency at the time the debt was 'forgiven', then you do NOT have to claim it as income on your taxes.

If you had a $500 debt that you settled for $250, the remainder, or forgiven amount' would NOT meet the criteria of $600 or more and a 1099-C would not have to be issued or claimed on your taxes.

Once an OC sells an account to a CA, they don't care what happens to it. Whatever the CA gets from you for it, over and above the pennies on the dollar they paid for the debt, is pure gravy for them - the OC sees NOTHING more - they got their tax write-off from the IRS aleady.

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