I just received approval to dissolve an S Corp that closed it doors on 12/31/2008. Since I received the dissolution now in October of 2009, and the company stopped doing business in 2008, my question is do we still need to file a tax return for 2009 for the business? The business is a NYC business and I was the sole shareholder. There was no income or payroll generated in 2009, only rent expense for a few months. (I am willing to forfeit the write off if I have to).