DCfilterDC wrote:https://www.irs.gov/taxtopics/tc431.htmlIn general, if you have cancellation of debt income because your debt is canceled, forgiven, or discharged for less than the amount you must pay, the amount of the canceled debt is taxable and you must report the canceled debt on your tax return for the year the cancellation occurs.
EXCEPTIONS:Certain qualified student loans canceled under the loan provisions that the loans would be canceled if you work for a certain period of time in certain professions for a broad class of employers
I guess that includes LRAP
It *might* include LRAP for fields in government/law, but I have yet to find confirmation of that. I know it does for medical professionals though.