cancellation of CC debt for deceased

[TP221]

I am the executor of my deceased partner's estate, who passed in 2020. I just received two cancellation of debt from two different banks (1099C). The deceased's will was probated in 2021 naming me as the executor and any creditors had 6 months to contact me for payment, in which there were none. I was not aware of these credit carts and there was very little left in the deceased's estate to barely cover funeral costs. My name is not included on the letters from the banks and I was not issued a CC as a second user. I filed his last taxes and closed the estate in 2022 at which time the IRS owed the deceased a refund which I received in October of 2024. The IRS sent a notice to me last week week letting me know I needed to file the interest  ($250) on the deceased's refund, on my taxes for 2024. 

My question is:

 Do I need to report the deceased's cancelled debts for him since there is no longer an estate?

[DianeW777]

Of course you must report the interest income on your return because you received the refund for the estate. 

If the 1099-C is not in your name and social security number (SSN), you would not report it on your tax return. If it does have your deceased partner's name and SSN, then it's unlikely the IRS is going to come after you for it.  

Since the estate is closed and there is nothing else to report on the estate after 2022 you should keep the forms with the final return. If by any chance it was due to bankruptcy, there would be nothing to report.

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