Corporate Dissolution or Liquidation
Name of corporation
Employer identification number
Address of corporation
Street Address
Street Address Line 2
City
State / Province
Postal / Zip Code
Check type of return
1120
1120-L
1120-IC-DISC
1120S
Other
1 Date incorporated
 -
Month
 -
Day
Year
2 digit month, 2 digit day, 4 digit year
Date
2 Place incorporated
3 Type of liquidation
Complete
Partial
4 Date resolution or plan of complete or partial liquidation was adopted
 -
Month
 -
Day
Year
2 digit month, 2 digit day, 4 digit year
Date
5 Service Center where corporation filed its immediately preceding tax return
6 Last month, day, and year of immediately preceding tax year
 -
Month
 -
Day
Year
2 digit month, 2 digit day, 4 digit year
Date
7a Last month, day, and year of final tax year
 -
Month
 -
Day
Year
2 digit month, 2 digit day, 4 digit year
Date
7b Was corporation's final tax return filed as part of a consolidated income tax return? If "Yes," complete 7c, 7d, and 7e.
Yes
No
7c Name of common parent
7d Employer identification number of common parent
7e Service Center where consolidated return was filed
Total number of shares outstanding at time of adoption plan of liquidation / Common
Total number of shares outstanding at time of adoption plan of liquidation / Preferred
Rows
Common
Preferred
9 Date(s) of any amendments to plan of dissolution
10 Section of the Code under which the corporation is to be dissolved or liquidated
11 If this form concerns an amendment or supplement to a resolution or plan, enter the date the previous Form 966 was filed
Attach a certified copy of the resolution or plan and all amendments or supplements not previously filed.
Under penalties of perjury, I declare that I have examined this form, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete.
Signature of officer
Title
Date
 -
Month
 -
Day
Year
2 digit month, 2 digit day, 4 digit year
Date
Back
Next
Form 966 (Rev. 10-2016)
Page 2
distributed assets are valued at fair market value. Exceptions to this rule apply to a liquidation of a subsidiary and to a distribution that is made according to a plan of reorganization.
Foreign Corporations
A corporation that files a U.S. tax return must file Form 966 if required under section 6043(a). Foreign corporations that are not required to file Form 1120-F, U.S. Income Tax Return of a Foreign Corporation, or any other U.S. tax return are generally not required to file Form 966.
U.S. shareholders of foreign corporations may be required to report information regarding a corporate dissolution or liquidation. See Form 5471, Information Return of U.S. Persons With Respect To Certain Foreign Corporations, and its instructions for more information.
Address
Include the suite, room, or other unit number after the street address. If the post office does not deliver mail to the street address and the corporation has a P.O. box, enter the box number instead.
Line 5
If the immediately preceding tax return was filed electronically, enter "
e-file
" on line 5.
Line 7e
If the consolidated return was filed electronically, enter "
e-file
" on line 7e.
Line 10
Identify the code section under which the corporation is to be dissolved or liquidated. For example, enter "section 331" for a complete or partial liquidation of a corporation or enter "section 332" for a complete liquidation of a subsidiary corporation that meets the requirements of section 332(b).
Signature
The return must be signed and dated by the president, vice president, treasurer, assistant treasurer, chief accounting officer, or any other corporate officer (such as tax officer) authorized to sign. If a return is filed on behalf of a corporation by a receiver, trustee, or assignee, the fiduciary must sign the return, instead of the corporate officer.
Paperwork Reduction Act Notice
We ask for the information on this form to carry out the Internal Revenue laws of the United States. You are required to give us the information. We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax.
You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by section 6103.
The time needed to complete and file this form will vary depending on individual circumstances. The estimated burden for business taxpayers filing this form is approved under OMB control number 1545-0123 and is included in the estimates shown in the instructions for their business income tax return.
If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we would be happy to hear from you. You can send us comments from
www.irs.gov/formspubs/
. Click on "More Information" and then on "Give us feedback." Or you can write to the Internal Revenue Service, Tax Forms and Publications, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not send the tax form to this address. Instead, see
Where To File
, earlier.
Preview PDF
Â
Submit
Should be Empty: