Tax Issues Outside the Scope of the VITA/TCE Program

If the cancellation of debt issue is not within the scope of the VITA/TCE program, the taxpayer may still qualify to exclude all or part of the discharged debt. In these instances, the volunteer should provide the taxpayer with:

• The resources and possible referrals that are provided in Step 6 of Publication 4731, Screening Sheet for Form 1099-C, Cancellation of Debt
• A referral based on the taxpayer's need; one of many options includes referring the taxpayer to a professional tax preparer