If a bank does not send out a 1099C for discharged loan in 2004 until now after a customer has filed their tax return, what does this mean for the customer receiving the form? Do they have to refile?

I would talk to a tax advisor, but generally that form should be out at the first of the year.

Do they have to refile? My guess is yes. They would have under reported their income for 2004, so they should file an amended return.

I agree with Raymond, an amended return will need to be filed. A CPA or tax lawyer can help with this matter.