My sister in law been on SSI since She was 20. She worked only a short time when she was 17. In 1987 she did go to a trade school but a short time after enrolling she became disabled and has since been. SSI is not taxable therefore she never filed a return and now 12+ years later her student loan has been conditionally discharged (I believe they monitor for 3 years) and hopefully will be fully discharged after the monitoring period. She received a 1099C in mail in the amount of 8300.00 and we are not sure how to help her being that she never filed a return or does she even need to? Her only income is from SSI and i think she gets 700 or so a month. We have got so many conflicting answers from different CPA's saying yes she needs to file and others saying no she doesn't because it is under 10K. Anyone have any insight on this? SO confused