Corporate Liability Paid by Shareholder

[WhiteOleander]

T/P was the sole shareholder in a C Corp. It was dissolved in 2013. In 2014 the state of NM told him that the corp owed more than 50000.00 due to some oil royalties from 3 years prior. He paid the debt out of his pocket. Is there a deduction available to him on his personal return this year for paying the corp debt?

[BHoffman]

Can you amend the 2013 Corporate tax return?

[BHoffman]

I'm also pretty sure in my younger, dumber, happier days I've filed a Corp return in the year after the final return was filed and never had any problems.