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Income Tax - Insolvency - Form 982


dal12939
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What documents should be submitted with my tax return to support my claim of insolvency? I've looked at Form 982 but it seems to apply to a corporation and not an individual. I've prepared a statement showing my assets versus debt and it clearly supports my claim. I also have a worksheet prepared by Take Charge America which concluded that I did not have the necessary financial resources to manage all of my regularly scheduled living expenses and meet all of my contractual debt service obligations from my take-home pay. Also, I borrowed from my 401K to pay the settlements. I'm assuming I should I include those funds among my assets? Thank you!

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It was my understanding that I needed to attach to my tax return documentation of my insolvency which includes a list of assets and liabilities immediately prior to the date of discharge. I was told I needed to file Form 982 as well. Thanks for your help.

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Yes, I did. I found them confusing. I guess I'm wondering whether I need to complete Parts II and III. For example, if my discharged indebtedness is $10,000, and none of the items in Part II or III apply to my situation, do I simply leave them blank? I don't file long form. I guess my confusion lies with the Reduction of Tax Attributes (Part II). Part III simply doesn't apply to me.

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