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IRSOther IRS Forms (7000–9999)

Official form guide

Form 966: 966

Form 966, Corporate Dissolution or Liquidation, notifies the IRS that a corporation has begun the process of dissolving or liquidating. File it shortly after the corporation’s board approves the dissolution or liquidation.

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Form Overview

IRS Form 966 - 966

Form 966, Corporate Dissolution or Liquidation, notifies the IRS that a corporation has begun the process of dissolving or liquidating. File it shortly after the corporation’s board approves the dissolution or liquidation.

It captures the corporation’s name, EIN, address, the type of termination (dissolution or liquidation), the effective date, and the name of the filing officer.

Risk Radar

Scan points
  • 1A missed or mis‑filed Form 966 can keep the corporation’s tax obligations active indefinitely.
  • 2Missing the 30‑day filing window
  • 3Wrong IRS Service Center address
  • 4Incorrect EIN or corporate name
  • 5Leaving the effective date blank or inconsistent with board resolution

Plain English

When a company decides to shut down, it must tell the IRS. Form 966 is the short notice the IRS requires to start the tax‑closeout process. It doesn’t calculate any taxes; it just records the decision and the effective date.

Submission Date

  • Filing date: 2016-10-17 00:00:00
  • Preparation window: collect IDs, supporting records, and signatures in advance.
  • Final review: verify names, dates, and required fields before submission.

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Glossary Terms

effective datenotice

Hover a term to preview the meaning.

What this form is for

  • Use when a corporation has formally adopted a dissolution or liquidation plan.
  • Do not use for a partnership, LLC, or sole proprietorship.
  • If the corporation is only changing its name, use Form 1120‑S or the appropriate name‑change filing.

Form selector

Use this form or another form?

Corporation changes tax year

Requires IRS consent for tax‑year change

✓ Verify that dissolution is not the reason

Form 1128

LLC dissolving

Not a corporation, different filing rules

✓ Confirm entity type before filing

Form 1065‑B (final return)

Corporation merges

Merger requires separate notice

✓ Check merger agreement

Form 966‑E (if applicable)

Deadline or filing window

The IRS requires Form 966 to be filed within 30 days after the corporation’s board adopts the dissolution or liquidation resolution. If the 30‑day window is missed, the corporation may be subject to penalties and the EIN remains active until corrected.

Checklist

What you need before filling it out

1

Corporation name

Articles of Incorporation or amendment · Incorporation documents

⚠ Misspelled name✕ High
2

EIN

IRS notice or prior return · Prior tax filings

⚠ Transposed digits✕ Medium
3

Effective date of dissolution

Board resolution · Minutes of meeting

⚠ Date not matching resolution✕ High
4

Signature

Officer’s signature authority letter · Corporate bylaws

⚠ Unauthorized signer✕ High
5

Address

Recent utility bill or lease · Corporate records

⚠ Out‑of‑date address✕ Medium

Before you submit

  1. 1Confirm the form version is the 2023 edition
  2. 2Verify the corporation’s legal name and EIN exactly match IRS records
  3. 3Enter the correct effective date from the board resolution
  4. 4Check that the filing officer is authorized to sign
  5. 5Sign and date the form in the proper block
  6. 6Use the correct IRS Service Center address for the corporation’s state
  7. 7Include a cover letter referencing the board resolution (optional but helpful)
  8. 8Make a carbon copy for corporate records
  9. 9Mail via certified mail or other trackable service
  10. 10Retain the mailing receipt and tracking number

How to file this form

  1. 1Gather the board resolution approving dissolution or liquidation
  2. 2Download the 2023 Form 966 PDF from IRS.gov
  3. 3Fill in corporate name, EIN, address, and select dissolution or liquidation
  4. 4Enter the effective date exactly as written in the resolution
  5. 5Have an authorized officer sign and date the form
  6. 6Print the completed form on white 8½×11 paper
  7. 7Mail the form to the IRS Service Center listed in the instructions
  8. 8Save a scanned copy for the corporate file

Known limitations

  1. 1Form 966 does not calculate any tax liability; a final return (Form 1120) is still required.
  2. 2The form cannot be e‑filed; only paper submission is accepted.
  3. 3IRS instructions provide only one mailing address; regional processing variations are not detailed.
  4. 4No fee schedule is published; assume no fee unless a notice states otherwise.

Field map

Compact field-by-field guide

6 fields

General Info

2 items

Taxpayer Name and TIN

Full legal name and taxpayer identification number (SSN or EIN).

Requiredtext
Address

Current mailing address.

Requiredtext

Details

2 items

Required Information

Complete all applicable sections of this form according to the official IRS instructions.

Requiredtext
Amount (if applicable)

Enter the relevant dollar amount if this form involves tax calculation.

amount

Certification

1 items

Certification Statement

Read and acknowledge any certifications required by this form.

Requiredcheckbox

Signatures

1 items

Signature

Sign and date. Unsigned forms cannot be processed.

Requiredsignature
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Current form status
IRS

Form 966 is a current, active form for all domestic corporations that are dissolving or liquidating. The latest revision is dated 2023.

What changed or needs a fresh check

  • Edition date – verify the form is the 2023 revision
  • Fee – no filing fee for Form 966
  • Mailing address – use the Service Center listed in the instructions for the corporation’s filing location
  • Signature block – ensure an authorized officer signs
  • EIN – double‑check the number matches the corporation’s tax records

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Quick Facts

The corporation’s authorized officer (usually the president, treasurer, or a designated officer) signs and files the form.
It captures the corporation’s name, EIN, address, the type of termination (dissolution or liquidation), the effective date, and the name of the filing officer.
File within 30 days after the board adopts the dissolution or liquidation resolution. Some states may require a later filing, but the IRS deadline is 30 days.
Mail the completed form to the IRS Service Center that handles the corporation’s tax returns (see the IRS instructions for the correct address). Electronic filing is not available.
Late or incorrect filings can trigger penalties, delay the final tax return, and keep the corporation’s EIN active, exposing it to unwanted tax notices.
1. Obtain the board resolution approving dissolution or liquidation. 2. Complete Form 966 with the corporation’s information and the effective date. 3. Have an authorized officer sign the form. 4. Mail it to the proper IRS Service Center within 30 days. 5. Keep a copy for corporate records.

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After you file

  1. 1File the corporation’s final income tax return (Form 1120) indicating “final return”.
  2. 2Close the corporate bank accounts after all liabilities are settled.
  3. 3Retain the filed Form 966, board resolution, and final return for at least seven years.
  4. 4Monitor the EIN status on the IRS “Entity Status” portal to confirm it is marked as terminated.
  5. 5Respond promptly to any IRS notices referencing the EIN.
  6. 6Notify state tax agencies and the Secretary of State of the dissolution.

Sources

  • SRCIRS Form 966 instructionsprovides purpose and filing deadline
  • SRCIRS Publication 542corporate dissolution overview
  • SRCIRS websitelatest revision date 2023
  • SRCIRS Service Center mailing addresseslisted in instructions
  • SRCNo filing fee listed in official instructions
  • SRCSignature authoritydefined in corporate bylaws (general practice)
  • SRC30‑day filing windowstated in Form 966 instructions

Common confusion points

Dissolution vs. liquidation

Many think they are the same; the form asks you to choose one

→ Verify the board action

Effective date vs. filing date

The date on the form is the dissolution date, not the mailing date

→ Use the resolution date

Who can sign

Some assume any employee can sign; only an authorized officer may

→ Check corporate bylaws

Electronic filing

Users may look for e‑file options; none exist

→ Submit paper only

State filing requirement

Some think the IRS form satisfies state requirements

→ Confirm state-specific dissolution steps

Workflow map

Related forms and next steps

4 signals

Before

Board resolution approving dissolution

Current

966

After

IRS confirmation of EIN termination

Often used with

Final corporate tax return (Form 1120) and Schedule K‑1s if applicable

⚠ If something goes wrong

  • IRS notice of filing deficiency – respond with corrected Form 966

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Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
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