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hello in this lecture were going to talk about S corporation and how to close one at the end of this we will be able to explain some requirements for closing and S corporation including some of the bookkeeping involved some of the IRS documentation and some State documentation as always want to make sure that we seek advice from a professional if youre looking to close up the S corporation this is not meant to be a comprehensive list every S corporation close will be different and individual in in of itself this is just to give some ideas of the areas that need to be taken a look at and some of the different areas to research into as you go through kind of that closing process to make sure that they you have been all been touched on everything that needs to be looked at so what steps need to happen to close out the S corporation so were going to talk about some of the bookkeeping you know how we going to close out the books how are we going to actually uh do the debits and credits o