1099C after death

[Stacilea78]

My mother passed away 3/2023. Her last income was that same month. My father filed a joint married return that year and all accounts had long been sent death certificates because they were in my mother's name only. This year we received 5 1099Cs for my mother, in her name only dated 2024, initiation date 2024 all in May. I called the IRS to see what if anything is supposed too be done with these considering she's been dead and had no income for almost 2 years now. The lady said she had never heard of such a mess in her life and said she had no clue because there is no estate, never was. She told me to report the company to my states AG, but I'm wondering if anyone knows what and how we are supposed to handle this correctly?

[ThomasM125]

Since the debt was cancelled in 2024 in a year after she was deceased, the income it represents did not belong on her final tax return. Thus, if you filed a final tax return for 2023 you don't need to amend it.

The cancelled debt in 2024 would need to be entered on an estate tax return for her if it was legitimate. However, I assume such an estate does not exist and if it did, the cancelled debt income could be exempted as the estate would be bankrupt since it has no assets.

For practical purposes, if the estate does not have an executor, there is no one the IRS could turn to to require a return to be filed so it is not likely the IRS would pursue the matter.