Where would I report a 1099C on my tax return?

Fille income from 1099C under other income

If the debt cancellation is a nonbusiness debt, report the canceled amount on Form 1040, line 21 (Other Income).

If it is a business debt, report the amount on Schedule C or Schedule C-EZ (Form 1040) (or on Schedule F, Profit or Loss From Farming (Form 1040), if the debt is farm debt and you are a farmer).