Hi Everyone, 

Hope all your tax seasons are going fairly smoothly! I need some advice. 

My clients husband died in 2022. She filed as Surviving Spouse in 2023 & 2024. This year she will file as HoH. She received a  1099-C for 2025 in the name and social security number of her late husband. I'm not sure where or if this even needs to be reported. 

I don't think it should be reported on her return since the 1099 that was issued as well as the debt is in his name only. I could report it on the 1041 for the estate but the estate is insolvent and there's no option to fill in form 982 to exclude the income. 

Any thoughts are greatly appreciated.

Thank you!