Sorry for your loss.
The fact that you are in a community property state does not make a difference; however, as a widow you may file as Married File Jointly for the year of death, but you need not file that way if you prefer to file as Single.
Notwithstanding that, given that there is a 1099-C in her name, it may be more advantageous if you file as Single. You wouldn't get the advantage of Married tax rates, but you would not pick up any of her income.
If you don't file Married Filing Joint then joint and several liability for tax debt would not apply so even if they assessed your deceased wife, you would not be liable because you didn't file jointly.
Conversely, if you DO file jointly, then EVEN IF the 1099-C is in her name, you will be assuming responsibility for the tax implications of it.
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