Closing S Corp & Form 966
I am closing a simply S Corp (husband/wife – husband holds all stock) and everything is paid and the State dissolution papers have been filed. - What does the IRS require in addition to the 966. On the 966 I am putting 1000 common shares and dissolved under Section 331. The 966 also states “Attach a certified copy of the resolution or plan…”. Will the standard IRS S corp forms attached be enough (1120S, K-1, ), or does the IRS require a written “Plan of Liquidation and Dissolution”. If that “legalese” is required (and I have found some Dissolution forms on the internet), does that plan require specific financial details (like a balance sheet) or are general legalese statements of how the S Corp will be dissolved sufficient?
Any info on properly closing this is appreciated.