If the resolution or plan is amended or supplemented after Form 966 is filed file another Form 966 within 30 days after the amendment or supplement is adopted. The additional form will be sufficient if the date the earlier form was filed is entered on line 11 and a certified copy of the amendment or supplement is attached. Include all information required by Form 966 that was not given in the earlier form. Who Must File A corporation or a farmer s cooperative must file Form 966 if it adopts a resolution or plan to dissolve the Exempt organizations and qualified subchapter S subsidiaries should not file Form 966. For purposes of determining gain or loss the Cat. No. 17053B Form 966 Rev. 10-2016 Page 2 distributed assets are valued at fair market value. Corporate Dissolution or Liquidation Please type or print Form Rev. October 2016 Department of the Treasury Internal Revenue Service Name of corporation OMB No. 1545-0123 Required under section 6043 a of the Internal Revenue Code Information about Form 966 and its instructions is at www.irs.gov/form966. Foreign corporations that are not required to file Form 1120-F U.S. Income Tax Return of a Foreign Corporation or any other U.S. tax return are generally not required to file Form 966. Exceptions to this rule apply to a liquidation of a subsidiary and to a distribution that is made according to a plan of reorganization. Foreign Corporations 966 if required under section 6043 a. Preferred Section of the Code under which the corporation is to be dissolved or liquidated. If this form concerns an amendment or supplement to a resolution or plan enter the date the previous Form 966 was filed. Signature of officer Date Title Instructions When To File Section references are to the Internal Revenue Code unless otherwise noted. File Form 966 within 30 days after the resolution or plan is adopted to dissolve the corporation or liquidate any of its stock. Exempt organizations should see the instructions for Form 990 Return of Organization Exempt From Income Tax or Form 990-PF Return of Private Foundation or Section 4947 a 1 Trust Treated as Private Foundation. Subchapter S subsidiaries should see Form 8869 Qualified Subchapter S Subsidiary Election. CAUTION Do not file Form 966 for a deemed liquidation such as a section 338 election or an election to be treated as a disregarded entity under Regulations section 301. Employer identification number Number street and room or suite no. If a P. O. box number see instructions. Check type of return Date incorporated 2 Place incorporated Service Center where corporation filed its immediately preceding tax return 7c Name of common parent Complete Partial 7a Last month day and year of final tax year immediately preceding tax year 7b of common parent 1120S Other Date resolution or plan of complete or partial liquidation was adopted Type of liquidation 1120-L 1120-IC-DISC City or town state and ZIP code 7e Was corporation s final tax return filed as part of a consolidated income tax return If Yes complete 7c 7d and 7e.
Award-winning PDF software
How to prepare Form 966
What Is Form 966
Online solutions help you to arrange your document management and boost the productiveness of the workflow. Follow the short manual so that you can complete IRS Form 966, stay clear of mistakes and furnish it in a timely manner:
How to fill out a Form 966 on the web:
On the website hosting the form, choose Start Now and go to the editor.
Use the clues to fill out the relevant fields.
Include your individual information and contact details.
Make certain that you enter appropriate data and numbers in proper fields.
Carefully check the written content in the blank so as grammar and spelling.
Refer to Help section should you have any issues or contact our Support staff.
Put an digital signature on your Form 966 printable using the assistance of Sign Tool.
Once blank is done, click Done.
Distribute the ready form by using electronic mail or fax, print it out or save on your gadget.
PDF editor will allow you to make improvements to the Form 966 Fill Online from any internet linked gadget, customize it in line with your requirements, sign it electronically and distribute in several ways.
What people say about us
Good reasons to use electronic templates compared to paper documents
Video instructions and help with filling out and completing Form 966
Hi today I'm going to show you how to thread your sewing machine I'm going to start by showing you how to wind a bobbin, and then we'll move on to threading the machine just so you know that my stick my sewing machine is pretty standard machine a lot of them are different from each other in the way that they look but most of the time the threading is very similar most of the most machines they make it pretty easy they put arrows on it, and you can also almost always download the instruction manual for your sewing machine, so we'll start today by winding a bobbin the first thing that you're going to need is a bobbin and empty bobbin like this a spool of thread and if your machine has a wheel that holds on the thread then you're going to need that to all machines are different but I most of them have some way to hold the thread on and this happens to go vertically some machines the thread sits horizontally, so we're looking down at the top of the machine we'll start by putting our thread on to the spindle that holds the thread and this spool of thread is the kind that has these little notches cut in it so that you can when you're finished with the thread so that it doesn't come unraveled in your sewing box you can latch the thread on their try to make sure that that notch is not facing had I've had plenty of times when I've had it facing out and the thread was running through, and it got stuck in that notch so just face that back and away from the path of the thread, and then we'll put this on don't put this on so tight that it that the spool of thread can't spin just leave a little space in between, and then you're going to take your thread and go through this guide right here and then just wind a bobbin you also want to go around this guide over to where your bobbin pin is the bobbin pin in this position that it's in now is in the position to sew to wind a bobbin you'll end up pushing the bobbin pin over once the bobbin is on it the other thing that you'll do is on your manual stitch wheel you'll press on that so that it doesn't allow the needle to go up and down, so we'll take the end of the thread and then holding the bobbin so that you can see into the side you're going to put the thread through and go up, so you're going in the side of the bobbin and out the hole on the top and then take your bobbin over to the bobbin pin and snap that over I keep this thread in my hand until I start winding the bobbin remember to release.
People also search for Form 966