tldr: I realize the answer to this is "talk to a lawyer" but I'm curious of what the process looks like.<p>The long story is that I formed a corp using Stripe Atlas earlier in 2018. We were making plans and had done some prototyping, and it seems like a good step to solidify things. Following that my cofounder has had a lot of life changes going on, some negative some positive the are going to require them to move aboard. We realize that this isn't a great recipe for building a successful company so we're figuring out proper steps to close it down and maybe do something else in the future if we're ever living in the same city again.<p>We're on good terms so there is no current conflict and I don't anticipate any. We didn't issue stock, and didn't assign any of our work to the corp. But I'm unsure of what the process looks like to roll this down so that we don't have an unexpected tax bill or something like it come up later.
So, this is a Delaware C Corp? Have you filed your annual report and paid your tax-year 2018 taxes? If not, you need to do that. You will also, at this point, have to file an annual return and pay 2019 taxes. Once that is done, you can file a certificate of dissolution.<p>That's basically it.<p>If you qualified to do business in a particular state, you likely need to file something with that state surrendering your qualification to do business. That's a simple filing as well.<p>Any competent corporate attorney can handle this quickly and for not much cost.