form 966 after filing final tax return for c-corporation.

Hi all,

 

I filed final return for C-Corp which was 2023 tax year. I didn't know if form 966 should be filed after 30 days of resolution. I am an only owner and I make all decision, so I don't have any written document. I just didn't have any income in 2023 and decided to close the company. My question is, can I file form 966 now since more than 30 days have passed, and final return is filed already in April 2024? 

 

Please advise.

Thanks