S-Corp dissolved.

[HOPE2]

Hi to all. 

IRS on 1120-S instruction says : When To File
Generally, an S corporation must file Form 1120-S by the 15th
day of the 3rd month after the end of its tax year. For calendar
year corporations, the due date is March 15, 2024. A corporation that has dissolved must generally file by the 15th day of the 3rd month after the date it dissolved. 

If an S- Corp has been dissolved on 08/01/2024 when should file its 1120-S? 

And if no stock has been sold or any exchange not happened just S-Corp closed should file form 966?

And end date is the date of dissolved, am i right?

Thanks for help!

[Terry53029]

Here's a link on the process from IRS.

https://www.irs.gov/newsroom/closing-a-corporation

[HOPE2]

Thanks, my content is from the link you gave me as I mentioned IRS SAYS:    ......

https://www.irs.gov/instructions/i1120s#:~:text=2024%2D18.-,When%20To%20File,15th%20day%20of%20the%2...

[sjrcpa]

Your answer is in the content you posted.

"A corporation that has dissolved must generally file by the 15th day of the 3rd month after the date it dissolved. 

If an S- Corp has been dissolved on 08/01/2024 when should file its 1120-S?" 

[HOPE2]

Thank you for your help. Three months and 15 days after 08/01/2024 (the dissolution date) falls in 2024, but we usually file in the following year. That is why I am confused.