First, if your business is no longer operating, you still need to file all final tax returns for your business by the due dates. If you had employees, you must file all required employment tax returns. These include Forms 940, 941, 943, and 944. Also, remember that all business and employment taxes should be paid when they are due. If you’re not able to pay in full, you should contact the IRS right away and discuss your options.
You can find more information about this topic at IRS.gov/closingabiz.