Received 1099-C from Chase Bank for $2,453.11 in Jan 2014. My brother died in 2011 and I was the executor. Chase never filed a claim on his estate and the probate case was closed out in Feb 2012. My brother was on SS income only and had very little money. Do I need to report this 1099-C as income for him for 2013? Something doesn't seem right. I want to do the correct thing as I don't want to have IRS contact me later saying I needed to have done something with this form. Thanks for answers.

File the tax return as your brother's executor. The income is reported on Line #21 of Form 1040.

No tax will be due because your brother's personal exemption of $3,900 exceeds the income listed on the Form 1099-C.