1099-C 2023

What's New for 2023

Field Name	Size	Type	Description	Notes
See Form Filer Common Fields			Filer fields common to all form types.
See Recipient Common Fields			Recipient fields common to all form types
Box 1 Date	10	Date	Box 1: Date of identifiable event	MM/DD/YYYY or M/D/YYYY
Box 2 Amount	12	Amount	Box 2: Amount of debt discharged
Box 3 Amount	12	Amount	Box 3: Interest if included in box 2
Box 4 All Lines	40	Text	Box 4: Debt description
Box 5 Checkbox	1	Checkbox	Box 5: If the debtor was personally liable for repayment of the debt	X / Y / T / 1 = Checked
Box 6 Code	12	Alpha	Box 6: Identifiable event code	A / B / C/ D / E / F / G / H
Box 7 Amount	12	Amount	Box 7: Fair market value of property
See Form Common Fields			Form fields common to all form types.

IRS 1099-C Form: https://www.irs.gov/pub/irs-pdf/f1099c.pdf