Spouse used credit card for business expenses that he would report to his employer for reimbursement. The year after his death (2022) credit card companies issued 1099-C in his name and SS. The surviving spouse is was not legally on the credit card. They live in Texas, a community property state. Is the surviving spouse responsible to report cancellation of debt on 2023 tax return? There was no Estate tax return filed since all assets were transferred to survivimng spouse.
