What does an entity file if it is ending its existence or no longer has nexus?
An entity ending its existence that is not part of a combined group must file its annual report for the current privilege period, a final report, and the appropriate information report – a Public Information Report (05-102) for corporations, LLCs and financial institutions or an Ownership Information Report (05-167) for other entities. If the entity is a member of a combined group, see FAQ #21 under Combined Reporting.
