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Posted

I have a client who loaned his friend a good amount of money to start a business. The business is not doing that well, and my client would like to claim non-business bad debt. I know the rules for filing the loss, but am not sure how it would affect his friend's tax situation, i.e. would the IRS require that the friend report debt forgiveness income?

Posted

I cannot think of any reason why not unless he is bankrupt or can prove insolvency. He may be able to avoid current tax by adjusting basis of assets, though. Walk through Form 982 and its instructions.

Posted

The real question here, is this a non business bad debt on which can be shown an attempt to collect the debt

 

or is this debt forgiveness to a friend which is a gift?

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