If he had an estate, the estate would be responsible for paying the tax on the income.
In the absence of an estate, you have nothing to report.
It doesn’t matter why the bank waited so long to send a Form 1099-C. Your name is not on the Form 1099-C, and you are not filing a joint return with your husband at this point.
You are not required to report the canceled debt on your own return, even if you reside in a Community Property State.
Click the link for detailed IRS info on 1099-C.
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