7 CFR 3.90 - Reporting discharged debts to the Internal Revenue Service.

U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 28, 2025

View all text of Subpart H [§ 3.90 - § 3.90]

§ 3.90 - Reporting discharged debts to the Internal Revenue Service.

When USDA discharges a debt, whether for the full value or less, it will report the discharge to the Internal Revenue Service (IRS) in accordance with current IRS instructions.