The agreement to dissolve was in August 2019, and most business accounts were closed soon thereafter. We do not have a partnership agreement on file with the state (CA), and therefore do not need to notify the Secretary of State.
However, the bank account has remained open, is accruing monthly fees, and has not distributed any final funds to the partners. We plan to closed this account in December 2019.
Usually the final tax return is due shortly after the partnership dissolves, but in this case, does the clock start in August or December?