If 1095C was in his name and SSN I would not include it on her return.

"He had no assets"?  No house, car, bank account? Whether singly or jointly?

COD income is income to his estate. If his estate was insolvent then its not taxable. But if estate assets subject to claims were transferred to wife before paying debt she could become liable.

EDIT: Ignore. I can't read today.

EDIT 2: Maybe I can read. OP said 1095C and cancellation of debt.