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フォーム 982 指示

フォーム982の指示、不良(およびセクション1082の低差調整)の排出による税率の減少 (フォーム982(2018年3月改訂)でのご利用の場合)

2021年12月改訂

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  • フォーム 982 - 負債の排出による税率の減少(およびセクション1082バシス調整)
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Department of the Treasury  
Internal Revenue Service  
Instructions for Form 982  
(Rev. December 2021)  
Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082  
Basis Adjustment)  
(For use with Form 982 (Rev. March 2018))  
Section references are to the Internal Revenue  
Code unless otherwise noted.  
income. However, under certain  
Discharge of indebtedness. The term  
“discharge of indebtedness” conveys  
forgiveness of, or release from, an  
obligation to repay.  
circumstances described in section 108,  
you can exclude the amount of discharged  
indebtedness from your gross income.  
General Instructions  
Future Developments  
For the latest information about  
developments related to Form 982 and its  
instructions, such as legislation enacted  
after they were published, go to IRS.gov/  
You must file Form 982 to report the  
exclusion and the reduction of certain tax  
attributes either dollar for dollar or 331/3  
cents per dollar (as explained later).  
When To File  
File Form 982 with your federal income tax  
return for a year a discharge of  
indebtedness is excluded from your  
income under section 108(a).  
Certain individuals may need to  
complete only a few lines on Form  
982. For example, if you are  
TIP  
The election to reduce the basis of  
depreciable property under section 108(b)  
(5) and the election made on line 1d of  
Part I regarding the discharge of qualified  
real property business indebtedness must  
be made on a timely filed return (including  
extensions) and can be revoked only with  
the consent of the IRS.  
What’s New  
Discharge of qualified principal resi-  
dence indebtedness before 2026.  
Qualified principal residence  
completing this form because of a  
discharge of indebtedness on a personal  
loan (such as a car loan or credit card  
debt) or a loan for the purchase of your  
principal residence, follow the chart, later,  
to see which lines you need to complete.  
Also, see Pub. 4681, Canceled Debts,  
Foreclosures, Repossessions, and  
indebtedness can be excluded from  
income for discharges before January 1,  
2026, or discharges subject to an  
arrangement that was entered into and  
evidenced in writing before January 1,  
2026.  
If you timely filed your tax return without  
making either of these elections, you can  
still make either election by filing an  
amended return within 6 months of the  
due date of the return (excluding  
Abandonments, for additional information.  
Definitions  
Amount eligible for the exclusion.  
The maximum amount you can treat as  
qualified principal residence indebtedness  
is $750,000 ($375,000 if married filing  
separately).  
Title 11 case. A “title 11 case” is a case  
under title 11 of the United States Code  
(relating to bankruptcy), but only if you are  
under the jurisdiction of the court in the  
case and the discharge of indebtedness is  
granted by the court or is under a plan  
approved by the court.  
extensions). Write “Filed pursuant to  
section 301.9100-2” on the amended  
return and file it at the same place you  
filed the original return.  
Purpose of Form  
Generally, the amount by which you  
benefit from the discharge of  
You may know your title 11 case  
indebtedness is included in your gross  
by the chapter (such as, for  
TIP  
example, chapter 7, 11, 12, or 13)  
under title 11 that you sought debt relief.  
How To Complete the Form  
IF the discharged debt you are  
excluding is . . .  
THEN follow these steps . . .  
Qualified principal residence  
indebtedness  
1. Be sure to read the definition of qualified principal residence indebtedness on Line 1e, later. Part or  
all of your debt may not qualify for the exclusion on line 1e but may qualify for one of the other exclusions.  
2. Check the box on line 1e. See Line 1e, later, before checking the box if the debt was discharged  
before 2026.  
3. Include on line 2 the amount of discharged qualified principal residence indebtedness that is  
excluded from gross income. Any amount in excess of the excluded amount may result in taxable income.  
See Pub. 4681 for more information. If you disposed of your residence, you may also be required to  
recognize gain on its disposition. For details, see Pub. 523, Selling Your Home.  
4. If you continue to own your residence after the discharge, enter on line 10b the smaller of (a) the  
amount of qualified principal residence indebtedness included on line 2, or (b) the basis (generally, your  
cost plus improvements) of your principal residence.  
If the discharge is in a title 11 case, you can’t check box 1e. You must check box 1a  
and complete the form as discussed later under A nonbusiness debt. If you are  
!
CAUTION  
insolvent (and not in a title 11 case), you can elect to follow the insolvency rules by  
checking box 1b instead of box 1e and completing the form as discussed later under A  
nonbusiness debt.  
Dec 16, 2021  
Cat. No. 69707U  
 
How To Complete the Form (continued)  
IF the discharged debt you are  
excluding is . . .  
THEN follow these steps . . .  
A nonbusiness debt (other than  
qualified principal residence  
indebtedness, such as a car loan or  
credit card debt)  
Follow these instructions if you don’t have any of the tax attributes listed in Part II (other than a basis in  
nondepreciable property). Otherwise, follow the instructions for Any other debt, later.  
1. Check the box on line 1a if the discharge was made in a title 11 case (see Definitions, earlier) or  
the box on line 1b if the discharge occurred when you were insolvent (see Line 1b, later).  
2. Include on line 2 the amount of discharged nonbusiness debt that is excluded from gross income. If  
you were insolvent, don’t include more than the excess of your liabilities over the fair market value of your  
assets.  
3. Include on line 10a the smallest of (a) the basis of your nondepreciable property, (b) the amount of  
the nonbusiness debt included on line 2, or (c) the excess of the aggregate bases of the property and the  
amount of money you held immediately after the discharge over your aggregate liabilities immediately after  
the discharge.  
Any other debt  
Use Part I of Form 982 to indicate why any amount received from the discharge of indebtedness should be  
excluded from gross income and the amount excluded.  
Use Part II to report your reduction of tax attributes. The reduction must be made in the following order  
unless you check the box on line 1d for qualified real property business indebtedness or make the election  
on line 5 to reduce basis of depreciable property first.  
1. Any net operating loss (NOL) for the tax year of the discharge (and any NOL carryover to that year)  
(dollar for dollar);  
2. Any general business credit carryover to or from the tax year of the discharge (331/3 cents per  
dollar);  
3. Any minimum tax credit as of the beginning of the tax year immediately after the tax year of the  
discharge (331/3 cents per dollar);  
4. Any net capital loss for the tax year of the discharge (and any capital loss carryover to that tax  
year) (dollar for dollar);  
5. The basis of property (dollar for dollar);  
6. Any passive activity loss (dollar for dollar) and credit (331/3 cents per dollar) carryovers from the tax  
year of the discharge; and  
7. Any foreign tax credit carryover to or from the tax year of the discharge (331/3 cents per dollar).  
Use Part III to exclude from gross income under section 1081(b) any amounts of income attributable to the  
transfer of property described in that section.  
details and a worksheet to help calculate  
insolvency, see Pub. 4681.  
The discharge must have been made  
by a qualified person. Generally, a  
“qualified person” is an individual,  
organization, etc., who is actively and  
regularly engaged in the business of  
lending money. This person can’t be  
related to you, be the person from whom  
you acquired the property, or be a person  
who receives a fee with respect to your  
investment in the property. A qualified  
person also includes any federal, state, or  
local government or agency or  
Specific Instructions  
Part I  
Example. You were released from  
your obligation to pay your credit card  
debt in the amount of $5,000. The FMV of  
your total assets immediately before the  
discharge was $7,000 and your liabilities  
were $10,000. You were insolvent to the  
extent of $3,000 ($10,000 of total liabilities  
minus $7,000 of total assets). Check the  
box on line 1b and include $3,000 on  
line 2.  
The time for making a section  
108(i) election has passed. If you  
!
CAUTION  
made an election under section  
108(i) to defer income from the discharge  
of business debt arising from the  
reacquisition of a debt instrument in 2009  
or 2010, don’t report the amount deferred  
under the election on lines 1a through 1d  
and line 2.  
instrumentality thereof.  
Line 1c  
If you checked line 1c and didn’t make  
the election on line 5, the debt discharge  
amount will be applied to reduce the tax  
attributes in the order listed on lines 6  
through 9. Any remaining amount will be  
applied to reduce the tax attributes in the  
order listed on lines 11a through 13.  
Line 1b  
Check this box if the income you exclude  
is from the discharge of qualified farm  
indebtedness. The exclusion relating to  
qualified farm indebtedness doesn’t apply  
to a discharge that occurs in a title 11 case  
or to the extent you were insolvent.  
The insolvency exclusion doesn’t apply to  
any discharge that occurs in a title 11  
case. It also doesn’t apply to a discharge  
of qualified principal residence  
indebtedness (see Line 1e, later) unless  
you elect to have the insolvency exclusion  
apply instead of the exclusion for qualified  
principal residence indebtedness.  
You can’t exclude more than the total  
of your (a) tax attributes (determined  
under section 108(g)(3)(B)), and (b) basis  
of property used or held for use in a trade  
or business or for the production of  
“Qualified farm indebtedness” is the  
amount of indebtedness incurred directly  
in connection with the trade or business of  
farming. In addition, 50% or more of your  
aggregate gross receipts for the 3 tax  
years preceding the tax year in which the  
discharge of such indebtedness occurs  
must be from the trade or business of  
farming. For more information, see  
Check the box on line 1b if the  
discharge of indebtedness occurred while  
you were insolvent. You were insolvent to  
the extent that your liabilities exceeded the  
fair market value (FMV) of your assets  
immediately before the discharge. For  
income. Any excess is included in income.  
sections 108(g) and 1017(b)(4).  
Instructions for Form 982 (Rev. 12-2021)  
-2-  
 
The debt was discharged subject to an  
main home is secured by a debt of $1  
million, of which $800,000 is qualified  
principal residence indebtedness. If your  
main home is sold for $700,000 and  
$300,000 of debt is discharged, only  
$100,000 of the debt discharged can be  
excluded (the $300,000 that was  
Line 1d  
arrangement that was entered into and  
evidenced in writing before January 1,  
2026.  
If you check this box, the discharge of  
qualified real property business  
indebtedness is applied to reduce the  
basis of depreciable real property on  
line 4. The exclusion relating to qualified  
real property business indebtedness  
doesn’t apply to a discharge that occurs in  
a title 11 case or to the extent you were  
insolvent.  
Also, do not check box 1e if the discharge  
occurs in a title 11 case. You must check  
the box on line 1a and not this box. If you  
are insolvent (and not in a title 11 case),  
discharged minus the $200,000 of  
you can elect to follow the insolvency rules nonqualified debt). The remaining  
by checking box 1b instead of checking  
box 1e. For more information, see Pub.  
4681.  
$200,000 of nonqualified debt may qualify  
in whole or in part for one of the other  
exclusions, such as the insolvency  
exclusion.  
“Qualified real property business  
indebtedness” is indebtedness (other than  
qualified farm indebtedness) that (a) is  
incurred or assumed in connection with  
real property used in a trade or business,  
(b) is secured by that real property, and (c)  
with respect to which you have made an  
election under this provision. This  
If you do check box 1e, be sure  
you complete line 2 (and line 10b  
TIP  
Line 2  
if you continue to own the  
residence after discharge).  
Enter the total amount excluded from your  
gross income due to discharge of  
Principal residence. Your principal  
residence is your “main home,” which is  
the home where you ordinarily live most of  
the time. You can have only one main  
home at any one time.  
indebtedness under section 108. If you  
checked any box on lines 1b through 1e,  
don’t enter more than the limit explained in  
the instructions for those lines. If you  
checked line 1a, 1b, or 1c, this amount  
won’t necessarily equal the total  
provision doesn’t apply to a corporation  
(other than an S corporation).  
Indebtedness incurred or assumed  
after 1992 isn’t qualified real property  
business indebtedness unless it is either  
(a) debt incurred to refinance qualified real  
property business indebtedness incurred  
or assumed before 1993 (but only to the  
extent the amount of such debt doesn’t  
exceed the amount of debt being  
Qualified principal residence indebted-  
ness. This indebtedness is a mortgage  
you took out to buy, build, or substantially  
improve your main home. It must also be  
secured by your main home. If the amount  
of your original mortgage is more than the  
cost of your main home plus the cost of  
any substantial improvements, only the  
debt that is not more than the cost of your  
main home plus improvements is qualified  
principal residence indebtedness. Any  
debt secured by your main home that you  
use to refinance qualified principal  
reductions on lines 5 through 13  
(excluding line 10b) because the debt  
discharge amount may exceed the total  
tax attributes. If you checked line 1e, this  
amount won’t necessarily equal the total  
basis reduction on line 10b (which is  
required only if you continue to own the  
residence after the discharge).  
refinanced), or (b) qualified acquisition  
indebtedness.  
See section 382(l)(5) for a special rule  
regarding a reduction of a corporation’s  
tax attributes after certain ownership  
changes.  
“Qualified acquisition indebtedness” is  
(a) debt incurred or assumed to acquire,  
construct, reconstruct, or substantially  
improve real property that is secured by  
such debt; and (b) debt resulting from the  
refinancing of qualified acquisition  
residence indebtedness is treated as  
qualified principal residence  
indebtedness, but only up to the amount of  
the old mortgage principal just before the  
refinancing. Any additional debt you  
incurred to substantially improve your  
main home is also treated as qualified  
principal residence indebtedness.  
Line 3  
You can elect under section 1017(b)(3)(E)  
to treat all real property held primarily for  
sale to customers in the ordinary course of  
a trade or business as if it were  
indebtedness to the extent the amount of  
such debt doesn’t exceed the amount of  
debt being refinanced.  
You can’t exclude more than the  
excess of the outstanding principal  
amount of the debt (immediately before  
the discharge) over the net FMV (as of  
that time) of the property securing the debt  
reduced by the outstanding principal  
amount of other qualified real property  
business indebtedness secured by that  
property (as of that time). The amount  
excluded is further limited to the  
depreciable property. This election  
doesn’t apply to the discharge of qualified  
real property business indebtedness. To  
make the election, check the “Yes” box.  
Amount eligible for the exclusion. The  
exclusion applies only to debt discharged  
before 2026 or discharged subject to an  
arrangement that was entered into and  
evidenced in writing before January 1,  
2026. The maximum amount you can treat  
as qualified principal residence  
Part II  
Basis Reduction  
If you check any of the boxes on lines 1a  
through 1c, you can elect, by completing  
line 5, to apply all or a part of the debt  
discharge amount to first reduce the basis  
of depreciable property (including property  
you elected on line 3 to treat as  
indebtedness is $750,000 ($375,000 if  
married filing separately) after 2020 and  
before 2026. You can’t exclude from gross  
income discharge of qualified principal  
residence indebtedness if the discharge  
was for services performed for the lender  
or on account of any other factor not  
directly related to a decline in the value of  
your residence or to your financial  
aggregate adjusted basis (as of the first  
day of the next tax year or, if earlier, the  
date of disposition) of depreciable real  
property (determined after any reductions  
under sections 108(b) and (g)) you held  
immediately before the discharge (other  
than property acquired in contemplation of  
the discharge). Any excess is included in  
income.  
depreciable property). Any balance of the  
debt discharge amount will then be  
applied to reduce the tax attributes in the  
order listed on lines 6 through 13  
condition.  
(excluding line 10b). You must attach a  
statement describing the transactions that  
resulted in the reduction in basis under  
section 1017 and identifying the property  
for which you reduced the basis. If you  
don’t make the election on line 5,  
Ordering rule. If only a part of a loan is  
qualified principal residence  
Line 1e  
indebtedness, the exclusion applies only  
to the extent the amount discharged  
exceeds the amount of the loan  
Only check the box on line 1e if the  
income you exclude is from discharge of  
qualified principal residence indebtedness  
and one of the following applies.  
(immediately before the discharge) that is  
not qualified principal residence  
complete lines 6 through 13 (excluding  
line 10b) to reduce your attributes. See  
indebtedness. For example, assume your  
The debt was discharged before 2026.  
Instructions for Form 982 (Rev. 12-2021)  
-3-  
 
section 1017(b)(2) and (c) for limitations of  
reductions in basis on line 10a.  
You aren’t required to provide the  
information requested on a form that is  
subject to the Paperwork Reduction Act  
unless the form displays a valid OMB  
control number. Books or records relating  
to a form or its instructions must be  
retained as long as their contents may  
become material in the administration of  
any Internal Revenue law. Generally, tax  
returns and return information are  
Part III  
Adjustment to Basis  
Unless it specifically states otherwise, the  
corporation, by filing this form, agrees to  
apply the general rule for adjusting the  
basis of property (as described in  
Line 7  
If you have a general business credit  
carryover to or from the tax year of the  
discharge, you must reduce that carryover  
by 331/3 cents for each dollar excluded  
from gross income. See Form 3800,  
General Business Credit, for more details  
on the general business credit, including  
rules for figuring any carryforward or  
carryback.  
Regulations section 1.1082-3(b)).  
If the corporation desires to have the  
basis of its property adjusted in a manner  
different from the general rule, it must  
attach a request for variation from the  
general rule. The request must show the  
precise method used and the allocation of  
amounts.  
confidential, as required by section 6103.  
The time needed to complete and file  
this form will vary depending on individual  
circumstances. The estimated burden for  
individual and business taxpayers filing  
this form is approved under OMB control  
number 1545-0074 and 1545–0123 and is  
included in the estimates shown in the  
instructions for their individual and  
Line 10a  
In the case of a title 11 case or insolvency,  
the reduction in basis is limited to the  
aggregate of the basis of your property  
immediately after the discharge over the  
aggregate of your liabilities immediately  
after the discharge. However, this limit  
doesn’t apply to a reduction in basis  
reported on line 5 pursuant to section  
108(b)(5).  
Consent to the request for variation  
from the general rule will be effective only  
if it is incorporated in a closing agreement  
entered into by the corporation and the  
Commissioner of Internal Revenue under  
the rules of section 7121. If no agreement  
is entered into, then the general rule will  
apply in determining the basis of the  
corporation’s property.  
business income tax return. The estimated  
burden for all other taxpayers who file this  
form is shown as follows:  
Recordkeeping, 5 hr., 58 min.; Learning  
about the law or the form, 2 hr., 34 min.;  
Preparing and sending the form to the  
IRS, 2 hr., 48 min.  
Line 10b  
Paperwork Reduction Act Notice. We  
ask for the information on this form to carry  
out the Internal Revenue laws of the  
United States. You are required to give us  
the information. We need it to ensure that  
you are complying with these laws and to  
allow us to figure and collect the right  
amount of tax.  
If you have comments concerning the  
accuracy of these time estimates or  
suggestions for making this form simpler,  
we would be happy to hear from you. See  
the instructions for the tax return with  
which this form is filed.  
If box 1e is checked and you continue to  
own the residence after discharge, enter  
the smaller of:  
That part of line 2 that is attributable to  
the exclusion of qualified principal  
residence indebtedness, or  
The basis of your main home.  
Instructions for Form 982 (Rev. 12-2021)  
-4-