Husband passed away in May 2020.   Credit card was in his name only.   Cancellation of debt was issued in February 2021 on 1099-C with identifiable code of E (debt relief from probate or similar proceedings) Wife name was on as additional user and was aware of debt.   Is she responsible claim it on her taxes? It came in his name only on the 1099-C, and I cannot choose it to go in her name