After you wind up the affairs of the corporation, the state in which the entity is incorporated should have forms available for you to file in order to terminate its existence (e.g., Articles of Dissolution). Subsequently, you can file a final income tax return for the corporation and be done with it.

if we amend the 1040 can we then file a 0 1120s.  1040 has C schedule we be pay penalties

@dog75nsp1   :  Can you post a new question with more details?

If the work was done by the corporation, you need to put that income on the 1120-S, not Schedule C, and you need to file late payroll returns for yourself.  If the 1120-S has not been filed, there will be late penalties, even if it has $0 on it.