Are the Sternmans required to file Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness? If so, what is the amount recorded on line 10a of this form? The Sternmans are required to file Form 982, but there is no entry on line 10a. The Sternmans are required to file Form 982, with $6,000 entered as the amount on line 10a. The Sternmans are required to file Form 982, with $8,000 entered as the amount on line 10a. The Sternmans are not required to file Form 982.