I have a widowed client who received a 1099 C for deceased husband's business that was filed on their joint return schedule C when he was alive. I do not recognize the last 4 of the taxpayer id on the 1099 C, it's neither his nor hers, and the business did not have a FEIN. Does the widow, whose return I am preparing, have to claim the amount on this form? The event code is G, decision/policy to discontinue collection. Your response will be appreciated.