Got a check after I closed my S-Corp down - how do I cash it and how do I account for it in my taxes?

[rvhatcher]

I formally closed my business down June 30, 2022 and kept the checking account open until 12/31/2022.  I got a check recently for a long overdue invoice (that I had never expected to be paid) and it's made out to the corporation.  How do I cash it?  Can I sign it over to me personally?  How do I account for it in my taxes?

[Mike9241]

how do I cash it - ask your bank. as for income taxes report it as misc income on 2023 schedule 1 - not subject to Self-Employment tax.