How do I take loss of small corporation under section 1244 when corporation is dissolved.loss of $ 188000.00

In the stock sales section, you will enter as Worthless Stock.  Look for the screen below to indicate it was 1244 stock.

To enter worthless stock as investment sales:
1. Open (continue) your return in TurboTax.
2. In the search box, search for worthless stock then click the "Jump to" link in the search results.
3. Add Investments – and Choose Enter Another Way.
4. Choose OTHER as Investment Type
5. Continue following the onscreen instructions to enter the sale.  Enter Worthless Stock as the name. The Proceeds must be zero.  The Sale Date should be 12/31/2022.

Section 1244 stock is a stock transaction pursuant to the Internal Revenue Code provision that allows shareholders of an eligible small business corporation to treat up to $50,000 of losses (or, in the case of a husband and wife filing a joint return, $100,000) from the sale of stock as ordinary losses