I received a 1099-c for a credit card that was used for my business. The business was closed in 2008. Because it was personally guaranteed by myself I received the 1099. I am not sure if I should file the 1099 under my personal income taxes or if I have to do a form for the business (although it is closed). I should qualify for the insolvency exemption, however I'm just not sure if it should be based on my personal or business insolvency. Thank you in advance for you help!