Dissolve my corporation

[grethlara1]

How can I dissolve my S-corp? Should I do it before 2025 ends or do I need to wait until January 2026?

[Mike9241]

2025 so you don't have to file a 2026 return. however. do you have an S-Corp or an LLC that elected S-Corp taxation. for a real corporation you're supposed to file corporate articles of dissolution in the state where it was formed. something similar is required for an LLC but what depends on the state.  some taxpayers take a shortcut by not doing anything. usually under state law failure to carry out required filings - annual report/filing franchise taxes, etc (other than income taxes) results in the state dissolving the entity after a period of years of non-filing. I can't tell you what the consequences are of letting the state do it