I received a 1099-c for a credit card that was used for my business. The business was closed in 2008. Because it was personally guaranteed by myself I received the 1099. I am not sure if I should file the 1099 under my personal income taxes or if I have to do a form for the business (although it is closed). I should qualify for the insolvency exemption, however I'm just not sure if it should be based on my personal or business insolvency. Thank you in advance for you help!

so there is no SSN listed, just YOUR old business ein. Business was closed two years ago.then,as a guarantor only you were also personally liable for the debt of the biz ,often times this is the case with small businesses, then , the 1099-C should be reported as income on your personal return on 1040 line 21