You are the creditor on the 1099C, they are the debtor. Check box 5, yes they were to repay the debt. Box 6, put a letter A( this is them being bankrupt not you)

 The first step in this process is locating the Indentured Trustee/Trustee. You will find this by reading their 10k or 8k report. In the search, type the name of the company and simply put 10k report. It will direct you to the SEC.gov website. Read through the report to find the IT/T. 

This will be the person you send it to. 

Get their EIN and the address from this report. Take the bill and endorse it on the back/ you need to get a stamp with this on it:

31 CFR 328.5 & 328.8

For Presentation to the United States Treasury

 for the redemption or in exchange of a new issue 

in accordance with the written instructions

Submitted by___________________(your name)

Finding the IT/T is not an easy task, but I have someone that can help you locate it if you can't. His fee is 15.00. So try to locate it first and if you can't, his name and phone number will be given when you email me should that problem arise.