债务和解与债务免除常被混为一谈，但它们并不是同一回事。了解两者的区别有助于你理解每种方式可能对你的信用产生何种影响，在某些情况下还可能影响你的税收。
Debt settlement and debt forgiveness are often used interchangeably, but they aren't the same thing. Knowing the difference can help you understand how each may affect your credit and, in some cases, your taxes.
我们采访了国家信用咨询基金会（NFCC）的布鲁斯·麦克拉里（Bruce McClary），了解两者的区别、借款人常忽视的问题以及关于已核销债务的常见误解。债务和解 vs. 债务免除 什么是债务和解？
We spoke with Bruce McClary of the National Foundation for Credit Counseling (NFCC) about how the two differ, what borrowers often overlook and a common misconception about charged-off debt. Debt settlement vs. debt forgiveness What is debt settlement?
债务和解是指与债权人或催收机构协商，使其接受低于你实际欠款金额的还款。你可以自行协商，也可以委托和解公司代表你进行谈判，麦克拉里对CNBC Select表示。一旦你履行了协议条款，和解所覆盖的剩余余额通常就不再需要偿还。请务必将协议以书面形式确认。
Debt settlement is the process of negotiating with a creditor or debt collector to accept less than the full amount you owe. You can negotiate yourself or hire a settlement company to do it on your behalf, McClary tells CNBC Select. Once you fulfill the terms of the agreement, the remaining balance covered by the settlement is generally no longer owed. Be sure to get the agreement in writing.
债务和解不会从你的信用报告中抹掉该债务的历史。该账户可能会被报告为“低于全额余额的和解”，其付款记录——包括任何逾期或未付款——可能仍会保留在你的信用报告上。负面信息通常会在报告中保留长达七年。何时债务和解是正确的选择？
Settling a debt doesn't erase its history from your credit report. The account may be reported as settled for less than the full balance, and its payment history, including any missed or late payments, can remain on your credit report. Negative information generally stays on your report for up to seven years. When is debt settlement the right move?
麦克拉里表示，当你难以跟上债务还款且其他方案不切实际时，债务和解可能值得考虑。由于它可能对你的信用产生负面影响，并可能导致税单，因此通常建议先探索其他替代方案，例如债务合并贷款或债务管理计划。
Debt settlement may be worth considering when you're struggling to keep up with your debt and other options aren't realistic, McClary says. Because it can negatively affect your credit and potentially result in a tax bill, it's generally worth exploring alternatives first, such as a debt consolidation loan or a debt management plan.
如果您选择债务和解，请注意公司如何推广其服务。麦克拉里表示：“债务谈判服务的营销对消费者来说可能显得激进且无处不在，尤其是在更多人财务状况艰难、难以维持生计的时候。”一些报价是合法的，但其他报价则“在关于快速消除债务及其典型客户无法实现的结果的宣传上玩得很花。”如果您需要帮助决定从何处着手，我们列出的最佳债务减免公司名单突出了考虑债务和解的消费者可选的方案。
If you pursue debt settlement, be cautious of how companies market their services. "Marketing for debt negotiation services can seem aggressive and ever-present for consumers, especially at times when more people are struggling to stay afloat financially," McClary says. Some offers are legitimate, but others "play fast and loose with their messaging about quick debt elimination and outcomes that are not representative of their typical customer." If you need help deciding where to start, our list of the best debt relief companies highlights options for consumers considering debt settlement.
例如，自由债务减免提供每周七天的客户服务，并获得Better Business Bureau的A+评级。其项目保证还规定，如果已登记债务的和解总费用超过已登记债务的金额，则可退还某些费用，但需符合项目条款。认证债务减免也拥有A+的BBB评级和较高的客户评价分数。
Freedom Debt Relief, for example, offers customer service seven days a week and has an A+ rating from the Better Business Bureau. Its program guarantee also provides for a refund of certain fees if the total cost of settling enrolled debts exceeds the amount of debt enrolled, subject to the program's terms. Accredited Debt Relief also has an A+ BBB rating and a strong customer review score.
自由债务减免费用和解费用为15%至25%，具体取决于州和已登记债务的金额。$9.95的托管账户设置费和$9.95的月度服务费。可用性科罗拉多州、北达科他州、俄勒冈州、罗得岛州、佛蒙特州、西弗吉尼亚州、威斯康星州、怀俄明州以及华盛顿特区不可用。
Freedom Debt Relief FeesThe settlement fee is 15% to 25%, depending on the state and amount of enrolled debt. $9.95 escrow account set-up charge and $9.95 monthly service fee AvailabilityNot available in Colorado, North Dakota, Oregon, Rhode Island, Vermont, West Virginia, Wisconsin, Wyoming or Washington, D.C.
亮点自2002年以来，自由债务减免已帮助解决超过200亿美元的未结债务。它提供免费的信用卡债务减免咨询。
HighlightsFreedom Debt Relief has resolved over $20 billion in outstanding debts since 2002. It offers free credit card debt relief consultations.
优点 缺点 认证债务减免费用和解费用平均为已登记债务的15%至25%，具体取决于州。亮点成立于2011年，认证债务减免已帮助超过130万客户解决超过150亿美元的债务。阅读我们对认证债务减免的评测 什么是债务减免？
Pros Cons Accredited Debt Relief FeesSettlement fee averages 15% to 25% of enrolled debt depending on the state HighlightsStarted in 2011, Accredited Debt Relief has helped over 1.3 million clients resolve over $15 billion in debt. Read our review of Accredited Debt Relief What is debt forgiveness?
债务减免是指债权人免除你所欠债务中的一部分或全部。麦克拉里解释道，这种情况通常出现在债务和解成功之后——即债权人同意接受低于原债务总额的金额。一旦你履行了协议中的各项条款，和解协议所涵盖的剩余债务一般便不再需要偿还。
Debt forgiveness occurs when a creditor cancels some or all of the debt you owe. It can be the result of a successful debt settlement, in which a creditor agrees to accept less than the full balance, McClary explains. Once you meet the terms of the agreement, the remaining balance covered by the settlement is generally no longer owed.
这两个术语常被混用，因为它们都涉及偿还金额低于原定数额的情况。不过，“债务和解”指的是双方协商的过程，而“债务减免”则指最终免除剩余债务的结果。
The terms are often used interchangeably because both can involve paying back less than the original amount owed. However, debt settlement refers to the negotiation process, while debt forgiveness refers to the cancellation of the remaining debt.
债务减免并非自动发生，而且也并非毫无代价。如果债权人免除了600美元或以上的债务，通常必须向美国国税局提交1099-C表格，以申报被免除的债务金额。麦克拉里指出，这笔被免除的债务金额可能被视为应税收入，不过也存在一些例外情况。他说道：“人们往往只关注债务减免带来的好处，却常常忽略了由此产生的税务责任。受联邦电话营销法规约束的债务处理机构必须向客户说明潜在的税务后果，因此事先询问这一点很有必要。”
When debt forgiveness applies Debt forgiveness isn't automatic, and it doesn't always come without consequences. If a creditor cancels $600 or more of debt, it generally must issue a Form 1099-C, which reports the canceled amount to the IRS. The forgiven amount may count as taxable income, although certain exceptions and exclusions apply, McClary says. "People are so focused on the debt relief outcome that they sometimes overlook the part about a tax bill for the debt that was forgiven." Debt relief companies covered by federal telemarketing rules must disclose potential tax consequences, so it's worth asking about them upfront.
还有一个常见的误区需要澄清：账户被标记为“坏账”并不等同于债务已被免除。麦克拉里曾多年从事债务催收工作，处理过大量严重逾期账户。他表示，有些人误以为只要债权人不再打电话催款，或者信用报告上显示账户已列为“坏账”，债务就无需偿还了。其实并非如此。“即便原债权人已将债务记为坏账，该债务在法律上仍可能具备可追讨性，”他解释道。
There's another common misconception worth knowing about: a charged-off debt hasn't necessarily been forgiven. McClary, who spent several years as a debt collector working with seriously delinquent accounts, says people sometimes assume that when a creditor stops calling or an account is marked as "charged off" on their credit report, the debt is no longer owed. That's not necessarily the case. "The debt can remain legally collectible after it is written off by the original creditor," he says.
换句话说，即便债权人不再联系你，也别以为债务就此了结。务必向债权人或催收机构确认该债务是否确实已达成和解、被免除或得到妥善处理。需要更多建议吗？
In other words, don't assume you're off the hook just because a creditor has stopped contacting you. Confirm with the creditor or debt collector whether the debt has actually been settled, canceled or otherwise resolved. Need more advice?
关键建议：如果不确定该选择哪个方案最合适，可以先咨询一家非营利性的信用咨询机构。信用咨询师会详细分析你的个人情况（包括你是否符合其他援助计划的资格），并帮助你权衡各种方案的成本、税务影响以及对个人信用记录的潜在影响，从而帮助你做出明智的决定。
If you're not sure which option makes sense, start with a nonprofit credit counseling agency. A credit counselor can walk you through your specific situation, including eligibility for other programs, and help you weigh the costs, tax implications and credit impact of each path before you commit to one. Money Management International (MMI), for example, provides credit counseling and debt settlement services.
以 Money Management International (MMI) 为例： MMI 是美国最大的非营利性信用咨询机构，提供信用咨询和债务清偿服务。他们的咨询师会评估你的财务状况，并为你制定个性化的还款计划，且不会采用那些营利性债务清偿公司常用的高压销售手段。根据 MMI 的数据，参与其债务管理计划的客户平均可以节省 48,850 美元，并比仅按最低还款额还款的情况提前约 26 年还清债务。
MMI 的主要特点：
A counselor will assess your finances and help you develop a personalized plan without the high-pressure sales tactics sometimes associated with for-profit debt settlement companies. According to MMI, clients enrolled in its debt management plans save an average of $48,850 and pay off their debt about 26 years sooner than they would by making minimum payments alone. Money Management International HighlightsThe largest nonprofit credit counseling organization in the U.S., MMI delivers both debt management and debt settlement plans, with online financial education tools and 30 branch offices.
是美国最大的非营利性信用咨询机构；
FeesInitial set-up fee ($33-$75) and ongoing monthly fee ($25-$69).
提供债务管理和债务清偿服务；
Fees vary based on state and debt amount.
拥有在线财务教育工具及 30 家分支机构；
AvailabilityOperates in all 50 U.S. states and Washington, D.C.
费用包括初次设置费（33–75 美元）和每月订阅费（25–69 美元，具体费用因州和债务金额而异）；
Offer credit counseling and debt relief. Debt management plans available nationwide. High success rate in reducing interest rates.
服务覆盖美国所有 50 个州及华盛顿特区；
A+ rating from the Better Business Bureau and overwhelmingly positive reviews.
提供信用咨询和债务减免服务；
Initial setup fee and monthly subscription.
全国范围内均可申请债务管理计划；
Debt relief programs not available in all states.
在降低贷款利率方面具有较高的成功率；
Clients must close any enrolled credit cards.
获得了 Better Business Bureau 的“A+”评级，并获得了大量。
Meet our experts At CNBC Select, we work with experts who have specialized knowledge and authority, grounded in relevant training and experience.
关于专家：在 CNBC Select 的报道中，我们采访了 National Foundation for Credit Counseling (NFCC) 的会员与传播高级副总裁 Bruce McClary。他拥有丰富的专业知识和经验。
为什么选择 CNBC Select？因为 CNBC Select 拥有经验丰富的专家团队，他们具备相关的专业培训背景和实际操作经验，能够为你提供准确、可靠的建议。
For this story, we interviewed Bruce McClary, SVP of membership and communications at the National Foundation for Credit Counseling (NFCC). Why trust CNBC Select?
在 CNBC Select，我们的使命是为读者提供高质量的新闻报道和全面的消费建议，帮助他们能够明智地管理自己的财务。每一篇关于债务减免的文章都基于我们团队专家撰稿人和编辑们的严谨调查；这些专家对各种债务减免产品有着深入的了解。虽然 CNBC Select 会从合作方那里获得一些广告费用或链接收益，但所有内容的创作过程均不涉及我们的商业部门或任何第三方机构的参与。我们始终坚持以专业的新闻标准与职业道德来开展我们的工作。
At CNBC Select, our mission is to provide our readers with high-quality service journalism and comprehensive consumer advice so they can make informed decisions with their money. Every debt relief article is based on rigorous reporting by our team of expert writers and editors with extensive knowledge of debt relief products. While CNBC Select earns a commission from affiliate partners on many offers and links, we create all our content without input from our commercial team or any outside third parties, and we pride ourselves on our journalistic standards and ethics.