From a client:

Good Morning, Kerry!

Our old corporation is no longer active. This was the corporation we had for a retail store. This weekend, we received a letter from the state of Missouri. I’ve attached a copy of the letter. I’m assuming we’re ‘not required to file’, but thought I should check with you first.

Thanks,

My Reply:

We received that exact same kind of notice from the MO DOR over the weekend for one of our corporations. Some genius at the DOR must have had the bright idea to go fishing for taxpayers by spamming all of the corporations in the Arkansas counties bordering Missouri, hoping some will voluntarily file Missouri tax returns.

A few years ago, they sent similar kinds of notices to insurance agents and Realtors in our counties. I’m pretty sure your father, as well as several other of our clients, got one of those. We just wrote back to the MO DOR and explained that they didn’t do any business in Missouri and all of their income was being properly reported to Arkansas. We never heard another word from the MO DOR after sending those in.

For this new fishing expedition, I just wrote on the notice that we do not conduct business in Missouri and all of our business is in Arkansas. You can see a copy of what I wrote here.

In your case, you can also mention that your corp has been dissolved, but make sure that you include the fact that you never did business in Missouri so they don’t try to get you for prior years.

Don’t be surprised if you receive a similar notice for your other corp. I’m expecting one for ours.

I hope this helps.

Kerry