A return must be filed for the short period beginning with the first day of the corporation's final tax year and ending with the date of termination or dissolution. If the corporation is dissolved, its existence for tax purposes terminates when it ceases to do business and distributes its assets. A corporation may cease to exist for tax purposes even though it has not formally been dissolved for state law purposes; and vice versus. In such cases, the corporation's annual accounting period ends on the date it ceases to have existence for tax purposes. A final tax return is due on the 15th day of the fourth month following the month of termination. This is the general rule for the changed due dates. However, the law made an exception of those C corporations that have a fiscal year ended June 30th. These companies have a ten year extension to change. Obviously some constituent must have had some influence, but not sure why.
Based on your facts, you indicate that you still had some operations in October 2017, so for tax purposes you are still in existence. As noted above, your end date for tax purposes is when you cease to do business and have distributed out any remaining assets.
So based on the above, if your C corporation is dissolved for tax purposes in October 2017, then your final C corporation tax return would be due January 15, 2018. Based on this, I am not sure when 2017 forms will be released. If they are not released by your due date of January 15, 2018, I would prepare an extension as recommended by TGB to allow time to prepare your return on 2017 forms.
*A reminder that posts in a forum such as this do not constitute tax advice.
Also keep in mind the date of replies, as tax law changes.
