1099C received by a deceased taxpayer

[dr58lj15]

My client received a 1099C for her husband for 2021 who died in 2019.   His final return was filed for 2019.  Do I have to file this?   The income canceled was $17K.   It does not have the spouses' name on it.  

[sjrcpa]

It's income, potentially taxable income, to his estate.

[BobKamman]

What kind of debt?  Was the wife also liable?  Did the husband leave an estate?  Was it solvent?  For a basic discussion, see

https://www.taxcpe.com/blogs/news/cancellation-of-debt-of-a-decedent

I don't see a distinction between "income" and "taxable income," but words don't matter, just taxes.