1099c for a spouse who has been deceased for 3 years

[Dip]

Taxpayer's spouse passed away 3 years ago, filed joint, then widow, then single. Has received a 1099c for a credit card that was canceled upon his death, card was only in his name and social. How is this reported?  Did the bank wait to long to report this? Does the spouse have to report it?

[Accountant-Man]

The debt died with him. The widow does nothing, unless she wants to make things right with the CC company, assuming the debt was real.