22 CFR § 34.22 - Discharge.

---
identifier: "/us/cfr/t22/s34.22"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "22 CFR § 34.22 - Discharge."
title_number: 22
title_name: "Foreign Relations"
section_number: "34.22"
section_name: "Discharge."
chapter_name: "DEPARTMENT OF STATE"
subchapter_number: "D"
subchapter_name: "CLAIMS AND STOLEN PROPERTY"
part_number: "34"
part_name: "DEBT COLLECTION"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "31 U.S.C. 3701-3719; 5 U.S.C. 5514; 31 CFR part 285; 31 CFR parts 900-904; 5 CFR part 550, subpart K."
regulatory_source: "71 FR 16482, Apr. 3, 2006, unless otherwise noted."
cfr_part: "34"
---


# 34.22 Discharge.

Once a debt has been closed out for accounting purposes and collection has been terminated, the debt is discharged. STATE must report discharged debt as income to the debtor to the Internal Revenue Service per 26 U.S.C. 6050P and 26 CFR 1.6050P-1.