In December, I settled a $6,600 debt with Discover Card for $2,500 on my own, without a debt settlement agency. Although I received an acknowledgement letter stating that the debt was settled in full, I did not receive a 1099-C to file with my taxes.

Should I claim the $4,100 as income for last year and submit my own 1099? Or just skip it because if Discover Card didn't send me a form? My account with them was old (2002), and they had charged off my debt years earlier.

I don't want to screw the IRS, but I also don't want to pay more than I have to.