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Form 966-Filing Corporate Dissolution or Liquidation to close a business!

 
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Category : > A Company Dissolution Library
Posted On : Sun Jul 18th,2010

 
Source of information is IRS official site. Form 966-Filing Corporate Dissolution or Liquidation to close a business!
 

Who must file?

A corporation or a farmer's coopertive must file form 966 if it adopts a resolution or plan to dissolve the corporation or liquidate any of its stock.

When to file?

File form 966 within 30 days after the resolution or plan is adopted to dissolve the corporation or liquidate any of its stock. If the resolution of plan is amended or supplemented after form 966 is filed, file another form 966 within 30 days after the amendment or supplemented is adopted to avoid paying penalty and interest.

 

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