Fillable Form 966 - Corporate Dissolution Or Liquidation printable pdf download

966

Corporate Dissolution or Liquidation

Form

OMB No. 1545-0041

(Rev. December 2010)

(Required under section 6043(a) of the Internal Revenue Code)

Department of the Treasury

Internal Revenue Service

Name of corporation

Employer identification number

Number, street, and room or suite no. (If a P.O. box number, see instructions.)

Check type of return

1120

1120-L

City or town, state, and ZIP code

1120-IC-DISC

1120S

Other

Date incorporated

Place incorporated

Type of liquidation

Date resolution or plan of complete

or partial liquidation was adopted

Complete

Partial

Service Center where corporation filed

Last month, day, and year of

Was corporation’s final tax return

its immediately preceding tax return

immediately preceding tax year

final tax year

filed as part of a consolidated

income tax return? If “Yes,”

complete 7c, 7d, and 7e.

Yes

Name of common parent

Employer identification number

Service Center where

of common parent

consolidated return was filed

Common

Preferred

Total number of shares outstanding at time of adoption of plan of liquidation

Date(s) of any amendments to plan of dissolution

Section of the Code under which the corporation is to be dissolved or liquidated

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

Instructions

When To File

File Form 966 within 30 days after the resolution or

Section references are to the Internal Revenue Code

plan is adopted to dissolve the corporation or liquidate

unless otherwise noted.

any of its stock. If the resolution or plan is amended or

Who Must File

supplemented after Form 966 is filed, file another Form

966 within 30 days after the amendment or supplement

A corporation (or a farmer’s cooperative) must file

is adopted. The additional form will be sufficient if the

Form 966 if it adopts a resolution or plan to dissolve

date the earlier form was filed is entered on line 11 and

the corporation or liquidate any of its stock.

a certified copy of the amendment or supplement is

Exempt organizations and qualified subchapter S

attached. Include all information required by Form 966

subsidiaries should not file Form 966. Exempt

that was not given in the earlier form.

organizations should see the instructions for Form 990,

Where To File

Return of Organization Exempt From Income Tax, or

Form 990-PF, Return of Private Foundation or Section

File Form 966 with the Internal Revenue Service Center

4947(a)(1) Nonexempt Charitable Trust Treated as a

at the address where the corporation (or cooperative)

Private Foundation. Subchapter S subsidiaries should

files its income tax return.

see Form 8869, Qualified Subchapter S Subsidiary

Election.

Distribution of Property

Do not file Form 966 for a deemed liquidation

A corporation must recognize gain or loss on the

(such as a section 338 election or an election

distribution of its assets in the complete liquidation of

to be treated as a disregarded entity under

its stock. For purposes of determining gain or loss, the

CAUTION

Regulations section 301.7701-3).

966

For Paperwork Reduction Act Notice, see page 2.

Cat. No. 17053B

Form

(Rev. 12-2010)

Form 966 - Corporate Dissolution Or Liquidation

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