What is the tax bomb after loan forgiveness?

Asked by: Dr. Jarod Thompson I  |  Last update: July 17, 2025
Score: 4.4/5 (17 votes)

The “IDR Tax Bomb” refers to the taxable income resulting from loan forgiveness after 20-25 years of payments. Preparing for this tax implication is crucial when considering an IDR plan and building a financial future.

What is the tax bomb on student loan forgiveness?

A “student loan forgiveness tax bomb” happens when your loan balance is forgiven and you must pay taxes on that amount. This primarily affects borrowers on income-driven repayment plans who've made reduced payments for years.

How does student loan forgiveness affect taxes?

Right now, anyone who receives student loan forgiveness between 2021 and 2025 will not have to pay taxes on any amount of student debt forgiveness. PSLF or IDR forgiveness is a potential result for any borrower. However, not all borrowers will reach forgiveness.

What is causing the spike in student loan debt?

One major reason for the significant rise in student debt is that more Americans are borrowing to attend college. The percentage of households with student debt has more than doubled, from 10 percent in 1992 to 21 percent in 2022.

Will I get a refund if my loans are forgiven?

The actual policy is that you should receive a refund for every payment made after the 120th payment (which should be the ``effective'' date of forgiveness), on the *current* loan. (So, if you consolidated less than 10 years/120 payments ago, you're probably out of luck for a refund.)

The Student Loan Forgiveness Tax Bomb is OVERRATED

21 related questions found

Why am I getting a refund from student loans?

If you are being handed money from your school, you need to know where it is coming from, because in almost all cases, a refund on a student account is because of an over payment on a loan.

Do you have to pay taxes on a forgivable loan?

Generally, if you borrow money from a commercial lender and the lender later cancels or forgives the debt, you may have to include the cancelled amount in income for tax purposes. The lender is usually required to report the amount of the canceled debt to you and the IRS on a Form 1099-C, Cancellation of Debt.

What are the negative effects of student loan forgiveness?

"And if you assume there's a likelihood it's canceled, you're going to be more likely to take out more debt up front. That's going to give colleges more pricing power to raise tuition without pressure and to offer more low-value degrees."

How many people actually pay off their student loans?

20% of U.S. adults report having paid off student loan debt. The 5-year annual average student loan debt growth rate is 15%. The average student loan debt growth rate outpaces rising tuition costs by 166.9%. In a single year, 31.5% of undergraduate students accepted federal loans.

Why did my student loan debt disappear?

If your student loan balance is suddenly showing zero, some of the many reasons could be: Your federal student aid or private student loans were forgiven. You've completed one of the student loan forgiveness programs. You qualify for Public Service Loan Forgiveness (PSLF), or.

What happens when your student loan is forgiven?

In certain situations, you can have your federal student loans forgiven, canceled, or discharged. That means you won't have to pay back some or all of your loan(s). The terms “forgiveness,” “cancellation,” and “discharge” mean essentially the same thing.

Will my tax refund be taken for student loans in 2024?

1, 2023 to Sept. 30, 2024, would not be considered delinquent or in default. So, if you are currently unable to pay back your federal student loans, it will not impact your ability to receive your tax refund just yet.

Will I get a 1099 for student loan forgiveness?

When you receive any type of debt forgiveness for more than $600, the creditor is supposed to send you a Form 1099-C. You'll find, in box 2, an amount of tax forgiven, and you need to enter that amount on your tax return marked “other income.” The IRS generally considers forgiven debt as income for tax purposes.

Do I have to pay taxes if my student loans are forgiven?

According to the IRS, student loan amounts forgiven under PSLF are not considered income for tax purposes. Learn more about the PSLF process. You won't be taxed by the federal government, but your state may tax you. Any debt forgiven as a result of PSLF won't create a federal tax liability for you.

How much tax do you pay on cancellation of debt?

Canceled debt is taxed at the same rate as ordinary income. As a taxpayer, your tax rate depends on your tax bracket and can range from 10% to 37% depending on your taxable income. For example, if you're in the 15% tax bracket and had $10,000 of debt discharged, you may owe income taxes up to $1,500.

How many people regret student loans?

According to a recent Forbes Advisor and Talker Research survey of 2,000 adults, one in three respondents said they regret using student loans to finance their education and would not choose that route again if given the opportunity.

What is the average student loan debt after 4 years?

The average debt for a 4-year Bachelor's degree is $35,530. The average 4-year Bachelor's degree debt from a public college is $31,960. 61% of students who completed a Bachelor's degree have received student loans. The average 4-year Bachelor's degree debt from a private for-profit college is $47,730.

Has anyone actually gotten student loan forgiveness?

As of mid-July 2023, approximately 662,000 borrowers have qualified for forgiveness under the limited PSLF waiver.

Who is hurt by student loan forgiveness?

It penalizes hard-working Americans

We've already discussed how the poor and working classes are treated unfairly by this plan. But the unfairness extends to many middle class families as well who worked hard to pay off their student loans or their children's student loans.

Why don't people want student loan forgiveness?

Some who oppose student loan forgiveness view education as a private commodity that benefits the person who purchases it."

What are 3 effects of not paying back student loans?

It may take years to reestablish a good credit record. You may not be able to purchase or sell assets such as real estate. Your loan holder can take you to court. You may be charged court costs, collection fees, attorney's fees, and other costs associated with the collection process.

Do I still owe debt if I get a 1099-C?

No, a creditor generally cannot collect the debt after it is forgiven and a Form 1099-C has been issued, although creditors may try to collect other debts. It might be best for you to get legal advice in this case.

Does the IRS really forgive tax debt?

The IRS has a limited window to collect unpaid taxes — which is generally 10 years from the date the tax debt was assessed. If the IRS cannot collect the full amount within this period, the remaining balance is forgiven. This is known as the "collection statute expiration date" (CSED).