The dissolution of the C-Corp in your case is essentially a balance sheet event to the corporation. After recording all the income/expense for the year, the remaining value/balance is reported to the shareholder as a distribution of dividends. This sets the shareholder's account/balance to zero. The shareholder reports the distribution on Schedule D on Form 1040 individual tax return. The corporation reports no income or expense for the dissolution event.
Be sure to record all corporate income and expense activity for the year before calculating the final dividend distribution. Even though you may have net income/loss on the final corporate tax return, the balance sheet should be all zeros.
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