income subsequent to dissolution of corporation

[taxneophite]

My 86 year old father-in-law, whose taxes I prepare, received in 2018 a FSA check for $648 for a USDA 2017 agricultural program payment made out to his S corporation and he deposited the check in his personal account in 2018.  The FSA issued the S corporation a 1099 for 2018.  How do I report this in 2018 given that the S corporation was dissolved as of 12/31/2017 and the 2017 Form 1120 was filed as "Final"?      Thank you.

[Carl]

Just report it on a 2018 1120-S and and make sure the 2018 1120-S is marked as final. There is absolutely no need to amend the 2017 filing, since doing so will make absolutely not one penny of difference in the 2017 tax liability.