I received a 1099-c in my deceased spouses name do you still have to claim this?

If when your spouse passed away, a Trust or an Estate was setup to manage their remaining assets, then you are required to file a tax return for the trust or estate and the 1099-c would need to be included on that tax return.

If no Trust or Estate was established, then you do not need to file an Estate tax return. Your spouse's final return would be processed either jointly with yours or individually depending on how you have historically filed and your individual tax situation. The 1099-C would NOT be included in that return.