What states consider student loan forgiveness as taxable income?

Asked by: Ms. Elvie Carter  |  Last update: April 25, 2026
Score: 4.3/5 (33 votes)

Separately, at the state level, student loan debt forgiveness will go untaxed in most states. There are only five states currently on track to tax any forgiven student loans, including Arkansas, Indiana, North Carolina, Mississippi and Wisconsin, according to Walczak.

What states are making student loan forgiveness taxable?

Borrowers in Indiana, Mississippi, North Carolina and Wisconsin will almost certainly pay state income taxes on some forgiven federal student loans, according to analysis from the Tax Foundation, a tax policy think tank based in Washington, D.C.

Is a forgivable loan taxable as income?

Once these requirements are satisfied, the principal of the loan is forgiven and, therefore, not required to be paid back to the employer. The principal of the loan is considered income to the employee and is taxable.

Do student loans count as taxable income?

Student loans aren't considered as taxable income by the Internal Revenue Service (IRS). Because your student loans come in a lump sum that feels like "getting" money, you might think that you're required to report them on your tax return. But, like with any loan, this funding isn't considered income for tax purposes.

Will you get a 1099-C 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.

Student loan forgiveness: State lawmakers consider taxing student debt relief

17 related questions found

Do I have to report my student loan forgiveness on my tax return?

PSLF is one of the few programs that is excluded from federal income taxes; none of the forgiven loan amount is taxable as income.

Do I have to report 1099-C on my taxes?

In most situations, if you receive a Form 1099-C from a lender after negotiating a debt cancellation with them, you'll have to report the amount on that form to the Internal Revenue Service as taxable income. Certain exceptions do apply.

Is student loan forgiveness taxable in California?

Will California tax my student loan forgiveness? Under current income tax exemption law - yes. However, proposed legislation could exempt forgiveness from state income tax if passed.

Are pell grants considered taxable income?

Pell Grants and other Title IV need-based education grants are considered scholarships for tax purposes. So, Pell Grants and other educational grants are tax-free to the extent you use them for: Qualified tuition. Fees, books, supplies, and equipment required for your course of instruction.

Which of the following types of income is included in taxable income?

Generally, you must include in gross income everything you receive in payment for personal services. In addition to wages, salaries, commissions, fees, and tips, this includes other forms of compensation such as fringe benefits and stock options.

Is a forgiven loan taxable income?

In general, if your debt is canceled, forgiven, or discharged for less than the amount owed, the amount of the canceled debt is taxable. If taxable, you must report the canceled debt on your tax return for the year in which the cancellation occurred.

What is the tax rate for a 1099-C?

How Are Taxes for Debt Settlement Calculated? How much will you owe in taxes from your debt settlement? That depends on your overall taxable income. Your income, including amounts listed on your 1099-Cs, gets taxed at the normal progressive rate, which ranges from 10% to 37%.

What to do with a forgivable loan?

Forgivable Loan may be used for down payment and/or closing cost. Forgivable Loan funds may not be used to pay off borrower debt. Borrower(s) may not receive any cash back from the Forgivable Loan. Any excess funds must be applied as a principal reduction.

Is student loan forgiveness federal or state?

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 taxes be taken for student loans in 2024?

The Fresh Start program for borrowers with previously defaulted student loans will prevent withheld tax refunds through at least September 2024. And borrowers won't newly fall into default as payments resume. The White House announced a 12-month student loan on-ramp from Oct. 1, 2023 to Sept.

Does repayment of a loan count as income?

Since lenders require you to repay a personal loan, they are considered debt and not taxable income. If a lender forgives some or all of the loan, you may have to pay taxes on the forgiven loan amount. The IRS allows taxpayers to deduct interest on personal loan funds used for business purposes.

How much of a $5000 scholarship is taxable?

Typically, scholarships that pay for qualified educational costs at eligible educational institutions aren't considered taxable income. The same applies to grants received to pay for specific schooling costs.

Are all social security benefits fully taxable?

Between $25,000 and $34,000, you may have to pay income tax on up to 50% of your benefits. More than $34,000, up to 85% of your benefits may be taxable.

Do I have to declare scholarship money as income?

Generally, you report any portion of a scholarship, a fellowship grant, or other grant that you must include in gross income as follows: If filing Form 1040 or Form 1040-SR, include the taxable portion in the total amount reported on Line 1a of your tax return.

What states are not taxing student loan forgiveness?

States that have conformed to the federal treatment, do not tax forgiven loans, or announced that they are not taxing the forgiven student loans, include:
  • Alabama.
  • Arizona.
  • California.
  • Colorado.
  • Connecticut.
  • Delaware.
  • District of Columbia.
  • Georgia.

Is student loan forgiveness taxable in NY?

To qualify, you must graduate from a New York college, connue to live and work in New York, and meet certain income criteria. You must also apply for the program within two years of graduaon. remaining balance owed on your loans forgiven. Any amount forgiven is not considered income and is therefore tax-free.

Is student loan forgiveness for teachers taxable?

Loan amounts forgiven under PSLF are not considered taxable by the IRS.

Does loan forgiveness count as income?

Are loan amounts forgiven under Public Service Loan Forgiveness (PSLF) considered taxable by the Internal Revenue Service (IRS)? According to the IRS, student loan amounts forgiven under PSLF are not considered income for tax purposes. Learn more about the PSLF process.

Why did I get a 1099-G from the State of California franchise tax board?

Why you received a 1099-G. You received this form because both of the following happened: You claimed state income tax payments as an itemized deduction on Schedule A of your Federal Income Tax Return for the tax year listed in Box 3. You received a refund, credit, or offset of $10 or more.

What happens if you don't report a 1099 S?

If you fail to file any type of 1099 form, the IRS can technically start issuing penalties starting at $250 per failure to those who don't follow through with this requirement (that is, if they ever find out about it).