I don't understand your question: "Is it mean the corp needs to responsible to pay taxable income? "
DianeW777 explained that your Sub-S Corporation should only report the 1099-C on its tax return, and the income from that will flow to you on your individual return through the K-1, and that you should not report both 1099-C's You later say that you've filed for bankruptcy, but from what you've said so far, the 1099-C may have already been issued before you filed for bankruptcy.
In any case, your best move would be to discuss this situation with a bankruptcy attorney who would best advise you. We wouldn't be able to accurately respond to your situation.
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