1099-C Tax Form Copy C/State - Laser Tax form LCC Tax form 5139 Tax form BCPAY05 Minimum order 50. For the reporting of cancellation of debts by financial institutions, credit unions and government agencies. File for each debtor for which you canceled a debt owed to you of $600 or more, even if debtor may not be subject to a tax on the canceled debt. Copy C/State. Laser. For use with envelope DW19W or self seal envelope DW19WS.