I need to file a 1099C for debt relief for my deceased father. I am the executor of the estate. Do I file this under my name or his name?

No, it would not be filed for your father's return because his final return has been completed in 2021, his year of death. If there was no money to pay this after death, then it will usually go unpaid and may not be your liability or income to report.  If the estate is closed, then it may fall to you as beneficiary, if there had been money in the estate to pay the debt after death. 

I would advise checking with your attorney to see if you have any responsibility for this. If not, you can keep it in your tax file with notes. The IRS could request information later, but it would depend on whether the filing requirement was even met for your father, since it is in his SSN.

If you find you do need to report it, then you can report it using the information below.

• Search > Type 1099c > Click the Jump to... link and begin your entry of the 1099-C.