Looking at Pub 4681 https://www.irs.gov/pub/irs-pdf/p4681.pdf page 9 indicates that the debt would have needed to be discharged before January 1st 2018 to still qualify.
**Say "Thanks" by clicking the thumb icon in a post **Mark the post that answers your question by clicking on "Accept as solution"
thank you. Yes I know that but I thought it was one of the "extenders " that was supposed to happen to extend it through 2018. Did you hear anything about that?
Congress has not passed an 'Extender' legislation package for 2018, and we don't speculate about what Congress might do. Consider filing an extension and discussing the implications with your taxpayer.
