2012 Instruction 1099-A & C - Internal Revenue Service. General Instructions for Certain Information Returns (2012).
Instructions for Forms 1099-A and 1099-C (2012) - Internal Revenue. 21 Feb 2012. Filing 1099 A & C in 2012. Per the IRS Instructions to Forms 1099-A and C, a debt is canceled on the date an identifiable event occurs.