Thanks for your response.  The only box that I think is applicable on form 982 is "box 1b," which requires the completion of the insolvency worksheet.  The client is not insolvent, and is permanently disabled.  The discharge of student loan debt is non-taxable pursuant to 108(f)5(iii).  I have no idea where to enter this 1099-C other than by Zeroing it out on page one. What are your thoughts? Thanks again!