Reporting tenant debt to IRS

[Calvin N.]

I have read, but want to confirm that I can report forgiven rent payments from a tenant as income to the IRS. The tenant moved out and owes me for last month and a half rent plus utilities. Instead of going after them in small claims court (they don't have any money) I would prefer to report it as income to the IRS for them and let the IRS have a chance of getting some taxes out of them.

Have any of you done this? If so, what form did you use to report it?

Thanks!