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.