If the taxpayer died in 2018, and the debt was cancelled in 2018, then at least in theory, the cancelled debt would have to be reported on the final return of the decedent, i.e., the decedent's Form 1040 for 2018. If the decedent was insolvent at the time the debt was cancelled, then it is not taxable income. You would need to do a Form 982.
However, If the deceased received a 1099-C a year later, but there is no estate and no executor, then based on the individual facts and circumstances there may be no one responsible for filing a tax return with respect to the information returns addressed to the decedent.
If there is an estate, the income would need to be reported on Form 1041 for the estate tax return.
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