hi friends,
my father has personally paid debts of an S- Corp. that he was owner of and that was Chapter 7 Bankrupt. please tell whether these are deductable from his personal income this year?

S Corporation profit and losses pass through to owners, and as a shareholder, your father then report the pass-through of income and loss on his personal tax return.
but S Corp shareholders cannot take current-year losses that exceed their adjusted basis in the company, plus the adjusted basis for corporate debt owed to the shareholder.