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

Regulations last checked for updates: Feb 08, 2026

Title 7 - Agriculture last revised: Jul 29, 2026

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.

authority: 5 U.S.C. 301; 7 U.S.C. 1506,1981,1981a,1981d,and; 15 U.S.C. 714b; 31 U.S.C. 3701,3711,3716,and; and 31 CFR parts 285 and 901-904

source: 85 FR 36672, June 17, 2020, unless otherwise noted.

cite as: 7 CFR 3.90