1099 C for deceased spouse with no estate

[csharmon55]

My husband passed away in March 2014, and I filed jointly for 2014 tax year. No estate or trust was established. I received a Tax Year 2015 Form 1099-C in his name only. I am filing single this year and wondering if I need to do anything with his 1099-C, there was no estate or trust.

[IreneS · Accepted solution]

No.  You do not need to do anything with the 1099-C issued in your husband's name. 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.

I am sorry for your loss.

[csharmon55]

Thank you so much for your help

[jennifercornettc]

Can you provide a resource that would support this position?

[jlsinclair]

Resource?

[NE47]

Is there documentation for not including the 1099C for someone who has passed who has no estate in Form 1040 joint return ?