1099c questions

[taxpronewbie]

i have a situation....a 1099c with no amount in box 7 (fair market value) and 2 1099 c's with 2 different cancelled debt amounts on them...how are these amounts recorded on the 1040...i am trying to complete this return on h&r block deluxe software (for those of u experienced in this software)....this is on a primary not business residence....i was under the assumption that remaining debt on primary residences was discharged.....????thanks 4 the help.

[Gary2]

The basic answer is that canceled debt income goes on line 21. If it meets the rules for the qualified principal residence exclusion, file Form 982 instead.