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    NATP Article

    In Tax Pro Monthly there was an article on Form 1099-C's.
    In Box 2 (Amount of debt canceled) they have the balance of the debt over the FMV.
    This is for a rental property. In the example the outstanding debt was $325.000 and the FMV was $225,000. They have $100,000 in box 2.

    Has it been your experience that this amount is the one being reported to clients or have you seen the entire outstanding debt balance reported in box 2?
    JG
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