A spouse dies in 2022. The surviving spouse will file married filing jointly for tax year 2022. In February 2023, the surviving spouse receives a 1099C in the deceased spouse's name and SS number for credit card debt forgiveness. The 1099C states for "calendar year 2022". The credit card account was in the deceased spouse's name only. Must the surviving spouse include the 1099C as income for tax year 2022?
