Transcription of Instructions for Form 982 (Rev. March 2018)
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Instructions for Form 982 (Rev. March 2018)
Userid: CPMS chema: instrxLeadpct: 100%Pt. size: 9 Draft Ok to PrintAH XSL/XMLF ileid: .. ons/I982/201803/A/XML/Cycle03/source(Ini t. & Date) _____Page 1 of 4 10:54 - 6-Mar-2018 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before for form 982(Rev. March 2018) Reduction of Tax Attributes Due to Discharge of Indebtedness (And Section 1082 Basis Adjustment)Department of the TreasuryInternal Revenue ServiceSection references are to the Internal Revenue Code unless otherwise InstructionsFuture DevelopmentsFor the latest information about developments related to form 982 and its Instructions , such as legislation enacted after they were published, go to s NewDischarge of qualified principal resi-dence indebtedness in 2017. The Instructions for form 982 have been revised due to recent legislation that allows the exclusion of qualified principal residence indebtedness discharged in 2017 regardless of whether the discharge was subject to an arrangement entered into and evidenced in writing before of qualified principal resi-dence indebtedness in 2018.
Page 2 of 4 Fileid: … ons/I982/201803/A/XML/Cycle03/source 10:54 - 6-Mar-2018 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
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