Preheat oven to 350 degrees and line a 12-cavity cupcake tin with papers.
Bring stout and butter to a simmer in a large, heavy saucepan over medium heat. Add cocoa powder to the saucepan and whisk the mixture until it’s smooth. Remove saucepan from heat.
In a separate medium bowl, whisk together the flour, sugar, baking soda, and salt.
In the bowl of a stand mixer or in a separate large bowl with a hand mixer (or whisk) beat together egg and sour cream, until combined.
Add the chocolate stout mixture to the egg mixture and beat until just combined.
Add the dry mixture to the wet mixture and mix until just combined, taking care not to over-mix.
Divide batter among cupcake liners, filling them about ¾ of the way.
Bake for about 17-20 minutes, until a toothpick stuck into center of cupcake comes out clean.
Let the cupcakes cool in the pan for a few minutes and then take them out to cool completely on a wire rack. Once cupcakes are cooled completely, core out a small section from the middle using either a knife or a cupcake corer.
Spoon Irish whiskey filling into centers of cupcakes. Frost cupcakes with Baileys frosting. I used a Wilton 1A pastry tip for mine.