Where to mail form 966 1995-2025

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2016 4.9 Satisfied (56 Votes)
2010 4 Satisfied (59 Votes)
1995 4 Satisfied (24 Votes)
1993 4.4 Satisfied (44 Votes)
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File Form 966 with the Internal Revenue Service Center at the address where the corporation (or cooperative) files its income tax return.
Form 1120-C If the corporations principal business, office, or agency is located in:Use the following IRS center address: The United States Department of the Treasury Internal Revenue Service Ogden, UT 84201-0012 A foreign country or U.S. possession Internal Revenue Service PO Box 409101 Ogden, UT 84409 Sep 12, 2024
Generally, a California resident with a single-member LLC does not need to file Form 966 for dissolution, as long as the LLC was never taxed as a C corporation.
Timing: The form should be filed within 30 days of adopting a resolution or plan to dissolve the corporation or within 30 days of the final distribution of assets if the dissolution has already occurred.
Form 8865 Penalty and Form 8865 Fine The failure to timely file a Form 8865 (or timely filing a Form 8865, but one which was incorrect or incomplete) is subject to a $10,000 penalty for each year of noncompliance.
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If Form 966 is not filed within 30 days after the adoption of a resolution or plan to dissolve or liquidate, the IRS may impose penalties for late filing. The penalty amount may vary depending on the size of the corporation or LLC.
To ensure compliance with the IRS Form 3520 filing requirements, Congress granted the IRS authority to assess docHub civil penalties for late filings. If the late filing relates to a foreign trust, the penalty equals the greater of $10,000 or 35% of the amount of the trust contribution or distribution.

where to mail form 966