USA Form 966

[Vincent Dinh]

We recently dissolved a single shareholder corporation, which did not have any activity or file tax return for any tax year. Do we still have to file Form 966 for this corporation? If we do, how do we answer the questions relating to preceding tax return? Thanks.

 

[DTA93433]

This form is only used for C-corps. Prior year returns should be filed. (There will be a failure to file penalty).