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What are the steps to dissolve a C corporation?

A corporation that wishes or is in the process of dissolving, must file a written request with the IRS for a prompt assessment. This assessment or a proceeding in court begins 18 months after the written request or 3 years after the return was filed. 

A corporation must report its dissolution, or the liquidation of all or part of its stock to the IRS within 30 days by filing Form 966


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