My husband died August 2017. He received a 1099C for $1,600 for 2018 do I need to file a return for him?

[JohnW15]

Assuming that the tax year on Form 1099-C is 2018, which I think you're suggesting:

If your late husband had an estate established, then the estate would be responsible for paying any tax on the income.

But in the absence of an estate, you wouldn't have to report anything.