The s corporaton was dissolved by shareholder in 2010 and filed a final return for both federal and NYS. In 2011, the office space that S corpration was leasing was sublet. In 2011, S corporation received 1099-Misc with the rent income paid by the sub lessee. The corporation also paid the rent expense to the landlord. Amount paid by the corporation is little more than the rental income received from sub lessee. Where the rental income and expense should be deducted? Should it be reported on shareholder personal return since the corporation already filed a final return, and if yes where?

Any help would be greatly appreciated. Thanks.