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Level 3
February 6, 2026

Cancellation of Debt Income for medical expenses

  • February 6, 2026
  • 2 replies
  • 9 views

I am having trouble finding an answer whether cancellation of debt for medical expenses is taxable income.  There is no bankruptcy or insolvency exclusion available.  Does the exclusion provision that the expenses would have been deductible medical expenses apply only if they exceed 7.5% AGI threshhold even if the taxpayer would still have not been able to itemize?  In other words, to qualify for the exclusion, do the expenses actually have to have led to a net tax benefit to qualify for the exclusion of income? ( expenses and COD occurred in the same year 2025 so they have never been paid or deducted)

Thank you.

    2 replies

    sjrcpa
    Level 15
    February 6, 2026

    They have to actually deduct them, as in Itemize deductions. I don't think there has to be an actual tax benefit from deducting them.

    The more I know the more I don’t know.
    BobKamman
    Level 15
    February 6, 2026

    Code Section 108(e)(2)Income not realized to extent of lost deductions

    No income shall be realized from the discharge of indebtedness to the extent that payment of the liability would have given rise to a deduction.

    --and there's not a whole lot of clarification about what that means.  Are doctors and hospitals really doing this?  Especially when their billing practice is "that will cost you $10,000 unless you have insurance, and then it's only $1,500."  

    You may not have any authority but neither does IRS.  Good luck.

    KAPtaxAuthor
    Level 3
    February 6, 2026

    In this particular instance, the patient portion after insurance was $9500 and forgiven due to income guidelines.  The amount over 7.5% of AGI would be roughly $4500.  No other itemized deductions (not close to standard).  Would your understanding of the code section mean the entire $9500 "giving rise to a deduction" or just the $4500 in excess of the AGI threshold?

    sjrcpa
    Level 15
    February 6, 2026

    The $4,500 if they itemize deductions.

    The more I know the more I don’t know.