Closing an S Corp

[SensibleandHourly]

Hello, 

If a client wants to shut down their S-Corp, and doesn't have any employees, no significant assets, and probably should have been simply self-employed all along with a Schedule C - would filing a final tax return and requesting from the IRS the closure of the EIN account be sufficient, or am I missing anything? 

Hope everyone had a wonderful holiday, 

Dawn 

[sjrcpa · Accepted solution]

Technically, the legal entity should be dissolved at the state level, too.

Articles of dissolution, fees, etc.