Dissolved CA FTB LLC, but accountant forgot to file final on both state and Federal last year

I had an LLC, pass-through as a S-Corp.

Got it dissolved on CA FTB LLC online, but accountant forgot to file State final and Federal final last year in 2024.

Do I file a CA FTB dissolve filing on 100s and Final filing on IRS 1120?
If I do, since the LLC was dissolved through FTB online site, does it mean, I cannot file my expense (e.g. online payment, state LLC fee of $800, which also by mistake from that accountant firm that I wrote a check for it. etc.) and pass it through my 1040 in 2025 for taxable year 2024, right?

Thanks

296

Expert Alumni

Apr 12, 2025 10:58:53 AM

Yes you can file your 2023 1120S and CA100S and mark them as final. You will not be able to expense the fees for the late filings.

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Dissolved CA FTB LLC, but accountant forgot to file final on both state and Federal last year