When did you file with the state to shut your business down? That's probably the most important date. I'm surprised they didn't waive the fee. When I called the rep said "wait a minute" and came back and asked if I've I've ever requested something like this and when I said no, she said, okay, we'll waive it but understand it's a one-time thing.
Instructions for partnerships are the same as for s-corp which was my situation.
Generally, a domestic partnership must file Form 1065 by the 15th day of the 3rd month following the date its tax year ended as shown at the top of Form 1065. For calendar year partnerships, the due date is March 15.
Late Filing of Return
A penalty is assessed against the partnership if it is required to file a partnership return and it (a) fails to file the return by the due date, including extensions; or (b) files a return that fails to show all the information required, unless such failure is due to reasonable cause. The penalty is $220 for each month or part of a month (for a maximum of 12 months) the failure continues, multiplied by the total number of persons who were partners in the partnership during any part of the partnership's tax year for which the return is due. If the partnership receives a notice about a penalty after it files the return, the partnership may send the IRS an explanation and the IRS will determine if the explanation meets reasonable-cause criteria. Do not attach an explanation when filing the return.
