How to Complete IRS Form 966
- 1). Write the name, address and employer identification number of the corporation at the top of the form.
- 2). Write the date of incorporation into box 1.
- 3). Insert the location of incorporation into box 2.
- 4). Choose whether the liquidation is complete or partial in box 3.
- 5). Write the date the plan to liquidate or dissolve was adopted in box 4.
- 6). Write the location where the previous tax return was filed in box 5. If the corporation's tax return was filed electronically, insert "Efile."
- 7). Write the date of the day preceding the last tax year in box 6.
- 8). Insert the date of the final tax year in box 7a.
- 9). Check whether or not the final tax return was part of a consolidated return in 7b. If you choose yes you will need to fill out 7c, 7d and 7e.
- 10
Insert the name of the parent form in box 7c. - 11
Insert the employer identification number of the parent in box 7d. - 12
Write the location where the consolidated return was filed in box 7e. Insert "Efile" if the return was filed electronically. - 13
Write the total number of common and preferred shares at the time the plan to liquidate was drafted in box 8. - 14
Insert the dates in which any plans to change the plan of dissolution are drafted in 9. - 15
Insert the section that is being used to liquidate or dissolve in box 10. - 16
Enter the date of the previous 966 filing if this form is an amendment or supplement in box 11. - 17
Attach a certified document of the plan and all amendments. - 18
Sign and date the bottom of the form. This must only be done by someone authorized to sign. - 19
Submit the the form to a service center or electronically.
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