Instruction for consolidating corporation returns

Dissolving any corporation, including an S corporation, requires filing the proper forms with the same state and federal agencies that you used to start the corporation.

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Before you start liquidating corporate assets and closing financial accounts, hold a board meeting to get an approval vote to dissolve the business from the board of directors.

For a business with only one director, this seems moot, but should still be memorialized in minutes with the date of the motion to dissolve, anyone present to vote and the result of the vote.

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