Hi

I am the executor of my mom's estate. My mom died in July 2021. Her last tax return was filed in March 2022. Today, I got a 1099 C from Wells Fargo stating they have discharged my mom's credit card debt of $12k to the IRS. 

I am now obligated to file yet another form to the IRS as they look at this as income? And if so what forms do I need to file?

thank you