here's a sample of a plan of liquidation. want something else - just type "plan of liquidation" into your browser.
https://nysba.org/NYSBA/Downloadable%20Forms/Buying%20and%20Selling%20a%20Small%20Business/BUY016sma...
filing with the sate may be more important than filing with the IRS. until the proper paperwork is filed, the corporation continues to exist. Some, if not all, states have a rule that failure to file an annual report and/or pay the filing fees/franchise taxes results in automatic termination after so many years. during this period and maybe even after due to failure to file properly. the corporation could be sued by a creditor that wasn't paid, the reason doesn't matter, such as lawsuit filed after the business was "closed" for faulty product or service or just about anything else. that could leave the shareholders liable.
