Note: Not all institutions send a 1099-C, so do not expect one for each debt you discharged. In addition, sometimes a 1099-C may be sent a few years after the bankruptcy discharge.
WHAT DO I DO WITH THE 1099-C? EXCLUDING 1099-C CANCELED DEBT FROM INCOME AFTER BANKRUPTCY
If you filed for bankruptcy and discharged the debt on the 1099-C in bankruptcy, then you should check box 1a.
This box says “Discharge of indebtedness in a title 11 case” (Title 11 is the bankruptcy code).