Client has decided he wants to dissolve his S-Corporation at the end of May, 2020 and retire since he is in a chiropractic service field and his business has been closed due to the Coronavirius. My understanding is that if a Form 966 is filed to dissolve the Corporation that a tax return must be filed by the 15th day of the fourth month following the dissolution. If there is no 2020 tax return available until the end of the year how do we meet this deadline if we file Form 966  by the end of May? On the Form 966, we have put the last month, day and year of his final tax year as December 31, 2020. Since he will not be providing chiropractic services but merely selling off his equipment and wrapping up loose ends for the business will this work where we can file his final return by March 15, 2021?