Here's a link on the process from IRS.

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

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...

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?" 

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.

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@HOPE2 wrote:

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.

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Not three months and 15 days.  The third month and 15 days (which is two and a half months).

If the corporation still existed on 8/1/24, it would be due November 15th.

If an extension wasn't filed, it is already late (with penalties).

Thank you @TaxGuyBill  for your explanation regarding the filing deadline for the final return. I understand that, based on what you shared, it would be due on November 15, 2024, if the corporation dissolved on August 1, 2024.

However, I am a bit confused because my understanding is that S-Corporations typically file their returns by March 15 of the following year. This makes me wonder how I could file Form 1120-S on November 15, 2024, instead of  by March 15, 2025.

I apologize if I am missing something here—perhaps I’ve misunderstood how the filing deadlines work in this situation. I’d appreciate any clarification you can provide. Thank you for your patience, and I apologize for any confusion caused by my question.

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@HOPE2 wrote:

However, I am a bit confused because my understanding is that S-Corporations typically file their returns by March 15 of the following year. This makes me wonder how I could file Form 1120-S on November 15, 2024, instead of  by March 15, 2025.

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The 1120-S is due 2.5 months after the end of its tax year.

If the corporation existed the entire calendar year, the end of its tax year is December 31st.  The due date is 2.5 months after their tax year ends, so the due date is March 15th.

If the corporation ended on August 1st, the tax year ended in August.  The due date is 2.5 months after their tax year ends, so the due date is November 15th.

It is usually ideal to file an extension when the corporation dissolves so the actual filing can be done once the new year's software is ready.

Thank you so much @TaxGuyBill , and what should we do when 6 months extension fall before having next year and new software for example when S-Corp dissolved on 01/05/2024. 

You can use the prior year's forms. Mark up everything with the correct dates. Account for any tax law changes. This will be a paper filing,