I agree with DaveF1006. I would cash the check and not give it another thought. Another alternative would be to report the $30 interest on your personal tax return. You do NOT want to file a 2023 amended return for the C-Corp - the interest was paid in 2024. And you can't report it on a 2024 return for the corporation, the C-corp didn't exist. So it belongs to the owner(s) of the now defunct corporation.
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