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IRS Form 982


OZZIE69
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I am looking at filing 982 to prove insolvency on settled credit cards. There is a worksheet that must be completed showing Assets and Liabilities. I settled 5 cards at different times in 2010. Would I have to provide 5 different worksheets since Liab has changed as cards were settled?

Also, I am self employed and may fudge some numbers when doing my taxes. I DO NOT want to be audited. I could prove the insolvency though. Anyone know if filing 982 in anyway triggers an audit.

Thank You

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I doubt it will trigger an audit. I was audited in 2006 for 2004 cuz I goofed and forgot to add my daughter as a dependent. Not a good move I know. BUT I cleared the audit so I am hoping not to have one so soon again. I'll let you know.

Google your local VITA office and ask them. It should be free.

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I wouldn't think a 982 would trigger an audit, but a form 982 accompanying significant income/assets might. The IRS software uses pattern matching that looks for anomalous filing activity. It is not published, similar to FICO scoring algorithm but even less transparent.

To my knowledge, VITA is open to low to moderate income only. The IRS website states $49,000 (presumably gross income), but when I worked at a VITA site it was much lower.

http://www.irs.gov/individuals/article/0,,id=107626,00.html

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I wouldn't think a 982 would trigger an audit, but a form 982 accompanying significant income/assets might. The IRS software uses pattern matching that looks for anomalous filing activity. It is not published, similar to FICO scoring algorithm but even less transparent.

To my knowledge, VITA is open to low to moderate income only. The IRS website states $49,000 (presumably gross income), but when I worked at a VITA site it was much lower.

http://www.irs.gov/individuals/article/0,,id=107626,00.html

Income maybe $70k before taxes. Liabilities still exceed assets. What about worksheet would I do one for each settlement date?

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You file the 982 based on the day BEFORE the balance was canceled...for the year in which the 1099c is dated. I'd guess you should use the date on the last 1099c...unless you receive them for different years, which will complicate things.

Its my understanding you only get to file one 982. Don't forget to include ALL assets...401k, interest in the business, etc.

Edited by willingtocope
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