Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International



Welcome to the Cancellation of Debt (COD) - Principal Residence course! This course is available online on Link & Learn Taxes or you can download and print a copy of the course by going to The course is now separate from Publication 4942 - Health Savings Accounts (HSA) and can be found in Publication 5182, Cancellation of Debt (COD) - Principal Residence.

The Cancellation of Debt course is optional specialty training for volunteers with an Advanced Certification. A separate certification is required for volunteers on cancellation of debt issues. Check with your Site Coordinator to determine whether you should be certified in this topic.

This course will help you recognize when you can help taxpayers who have a canceled debt and when you must refer them elsewhere for help with their tax returns.

Form 1099-A, Form 1099-C.