How do I know if I need to pay a tax on a "gift"?

Back in October of 2013, I needed to visit the ER due to what was diagnosed as a pulled muscle in my chest. At the time, I did not have insurance because I was still in my probation period with my company, and it happened outside of work so it was not covered by worker's comp. I received a bill from radiology and paid it; and I am currently making payments to the doctor. But my actual hospital bill, which came to $3353 was wiped clean due to myself not having insurance and not that much money. Since the hospital I went to is considered "for-profit", it says so on their website, will I have to pay a tax on their "gift" to me off me not having to pay the bill.

A Hunch2013-12-26T11:36:42Z

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The company is going to send you a 1099C - cancellation of debt.
You will add this amount to your income and pay tax on it. For example: if you are in the 15% tax bracket, you will owe $503 taxes on this amount ($3353 x .15%)
- this is a very high level analysis. The specific amount of taxes you owe will be dependent on your specific tax situation.

ninasgramma2013-12-26T23:29:22Z

Maybe.

It is not a gift because you received service and the hospital chose not to collect on the bill for the service. If the hospital has billed you and then cancelled the bill, the hospital may send you a 1099C Cancellation of Debt. If this is the case, the amount of cancelled debt is added to your income, and income tax will be owed. If the hospital just never bills you, then there is no taxable event.

tro2013-12-26T20:00:04Z

that was not a 'gift'
the hospital may issue you a 1099 C on the money they wrote off, and this will be income to you

Judy2013-12-26T21:23:39Z

That's not a gift. It's cancellation of debt, and is normally taxable although there are some exceptions.

StephenWeinstein2013-12-26T19:26:30Z

No.

If you receive a gift from someone for whom you don't work, then you do not pay tax on it.

You only pay tax on a gift that you get from someone from whom you work (like a Christmas bonus from your employer or the tips that a waiter receives) or a very, very large gift (over $13,000) that you give to someone.

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