# Form 966

URL: https://pdf.net/pdf-forms/tax-forms/form-966
Category: Tax Forms
Attributes: Official IRS form, Monthly top‑searched

IRS Form 966 is used to report a resolution or plan to dissolve a corporation or liquidate its assets. The form must be filed within 30 days of adopting such a resolution or plan.

With our fillable template, you can easily complete, edit, and download Form 966 quickly without dealing with messy formatting.

## Versions

- 2016 — [download PDF](https://cdn.sanity.io/files/i16te7yp/production/c90ed78d8a65549f9c8c46b93d4a15021f266f9c.pdf)

## How to Fill Out Form 966

1. Open the editable Form 966.
2. Enter your corporation name, address, and EIN.
3. Fill in the relevant tax return information.
4. Attach the liquidation or dissolution plan.
5. Include required statements or amendments.
6. Sign and date the form before filing.

## Facts

### What Is Form 966 Used For?

Form 966 is used to **notify the IRS that a corporation has adopted a resolution or plan to dissolve or liquidate its assets. **The form helps the IRS track corporate closures and ensure all required tax obligations are properly handled.

### Who Should Use a Form 966?

**Corporations and farmers’ cooperatives** use Form 966 after adopting a dissolution or liquidation plan. Exempt organizations and qualified subchapter S subsidiaries should not use this form and must follow separate IRS reporting requirements instead.

Also, **foreign corporations** dissolving U.S. operations may also be required to file Form 966 and should consult IRS instructions or a tax advisor for guidance specific to their situation.

### When Is Form 966 Due?

Form 966 is **due within 30 days after the resolution or plan is adopted.** If the plan is later amended or supplemented, an additional Form 966 must be filed within 30 days of that change.

### What Happens If a Form 966 Is Not Submitted?

If Form 966 is not submitted,** the IRS will treat the corporation as still active**, leading to continued filing obligations or penalties. It can also create delays or complications in properly closing out the company’s tax responsibilities.

### How and Where Do I File a Form 966?

You file Form 966 with the **IRS service center **where your corporation files the income tax return. IRS Form 966 must be signed by an authorized corporate officer or fiduciary. Also, supporting documents may be required depending on the situation.

## Related forms

- [Form 1120](https://pdf.net/pdf-forms/business-forms/form-1120)
- [Form 7004](https://pdf.net/pdf-forms/tax-forms/form-7004)
- [Form 1065](https://pdf.net/pdf-forms/tax-forms/form-1065)
- [Schedule C (Form 1040)](https://pdf.net/pdf-forms/tax-forms/schedule-c-form-1040)
- [Form 4562](https://pdf.net/pdf-forms/tax-forms/form-4562)