Credit card in name of deceased

[cpabsd]

Taxpayer's spouse died in 2022 with $20k personal credit card debt.  Taxpayer did not pay it since he was not on account.  Taxpayer received a 1099-C in name of spouse for 2024.  Does an Form 1041 need filed or can we just ignore since the Form 1099-C was in the SSN of deceased taxpayer?  

[joanmcq]

How big was the estate of the deceased spouse?

[cpabsd]

There was no estate as the spouse was joint tennants.

 

[Lee B]

Depending on the laws of your state, to the extent that the assets of the deceased spouse exceeded her liabilities

the surviving spouse was obligated to pay the credit card bill.