Cancellation of debt on deceased taxpayer

If the debt was incurred with a joint account, then yes.  You should report the 1099-C Cancellation of debt amount.  However, if the debt was forgiven as part of filing and completing a bankrupcy, then no.

A surviving spouse received several Form 1099 C's due to the cancellation of debt of her deaceased husband. It lists the husband's SSN on the 1099.  It was credit card debt in his name.  It was used to fund a business which files a partnership return. This in not a community property state.  Several assets were in joint name including their residence.  The Form 982 can be considered to exclude some or all of the debt as income.  if Liabilites exceed Assets, debt could be forgiven.  it has been recommended that the debt should be included on the estate's Form 1041 since the debt was in husband's name.  If that is true, can just the assets and liabilities of the estate be considered in computing insolvency? Does the value of the house and its mortgage have to be included in the computation if it is a joint asset and not part of the estate?