Do I need to file Form 966 when I dissolve my S-Corp?

[valuecare]

I read contradictory things concerning this question. Some say all S-Corps need to file Form 966 after dissolution. Others say only S- Corps than were originally C- Corps need to file the form. Can anyone clarify? Thanks in advance!

[AmeliesUncle · Accepted solution]

It is required of all corporations, including S-corporations.

[valuecare]

Thanks! That is what I need to know. I appreciate your response.😎

[bmochel]

The isstructions for  form 966 says that sub S  corporatiions should not file this form. What now?

[RobertB4444]

You will still file form 966 IF you were formerly a C corp.  If you never were then you just need to file any final tax forms and then mark the return as final.  

Then you can send a letter to the IRS to dissolve your corporation if that is something you want documentation for.  

Here are the IRS instructions for closing your business.

@bmochel 

[AmeliesUncle]

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@bmochel wrote:

The isstructions for  form 966 says that sub S  corporatiions should not file this form. What now?

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Can you point out where it says that?   I suspect you are misreading the Instructions.