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Corporation Dissolution

There are typical actions that are taken when closing a business. You must first dissolve your company with the state registered.  Then you must file an annual return for the year you go out of business. If you have employees, you must file the final employment tax returns, in addition to making final federal tax deposits of these taxes. Also attach a statement to your return showing the name of the person keeping the payroll records and the address where those records will be kept.
The annual tax return for a partnership, corporation, S corporation, limited liability company or trust includes check boxes near the top front page just below the entity information.  For the tax year in which your business ceases to exist, check the box that indicates this tax return is a final return.
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