From @ToddL99:
Do not report this 1099-C on your return. It was your deceased wife's debt, not yours, and there is no requirement for your to report it on your return.
Your wife's final return was filed in 2021 (joint, with you. There is no way to report this 1099-C on a 2022 tax return.
Since there is no open estate, there are no estate assets and no estate return requirements.
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