S-corp residual expenses

[NotEasy]

Taxpayer's S-corp has been closed in 2010 and the final tax return (year 2010) has been filed too. But there are residual expenses that were paid in 2011. How can the taxpayer claim the expenses?

After the S-corp has been closed, taxpayer has continued to do a similar business (not exactly the same type of business, but the same industry) as a sole proprietor. Is there any way the expenses can be claimed in the 2011 Schedule C of his sole proprietor business?

[veritas]

the final expenses for the Corporation

Taxpayer's S-corp has been closed in 2010 and the final tax return (year 2010) has been filed too. But there are residual expenses that were paid in 2011. How can the taxpayer claim the expenses?

After the S-corp has been closed, taxpayer has continued to do a similar business (not exactly the same type of business, but the same industry) as a sole proprietor. Is there any way the expenses can be claimed in the 2011 Schedule C of his sole proprietor business?

are claimed on Sch D.