USA Form 966 Urgent Pls

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Hello,
I have this quick question that I hope someone can help me with. There is this one person, no stock, no asset, no employee, S corporation. He wants to file his final return because he said that he wants to just have an LLC. Now my question to you is do I have to file form 966 too or no? I have been reading about it for the past two days and there are people that say since you do a final return don't worry about form 966 and there are other people that say you must do form 966. Can you please help me out? Thank You
 

kirby

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RS requires you to file a form 966 30 days after you dissolve the S corp. The final tax return is a separate issue. so file the 966.
 

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