If your two S-Corps had no activity, income or expenses in 2022 and you wish to close them down, you should file tax returns (form 1120S) for them with 0 income and expense. Do not mark the returns as final yet.
You can then complete the formalities when the state in 2023. Then the IRS says that you will file a final return in the year the corporation ceases to exist (i.e. for tax year 2023). You will also mark the Schedules K-1 as final.
If you dissolve the corporation or liquidate any of its stock, you must also file form 966 - Corporate Dissolution or Liquidation.
Please read this IRS document for more information.
You can also choose to close your EIN accounts with the IRS by following the instructions in this IRS document.
@rosy319 I have edited my answer.
[Edited 03/08/2023 | 10:22 AM PST]
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