Debts owed to you
If someone owes either you or your spouse money, list it here. Put in the name and address of the person and if the debt is not yet owed but will be owed in the future, put in the date it will be do. The amount owed will generally be put under “fair market
value” However, if
the debt is uncollectible, you might be listing “fair market value” as $0.
