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05. My S corporation/partnership no longer operates in Maine and the entity has no Maine resident partners or shareholders. How do I cancel my account?

File a final form 1065ME/1120S-ME for Maine indicating on the form that it is the final return. Maine Revenue Services will send the entity a 1065ME/1120S-ME form for 1 more year. If you have no activity in Maine that year, do not file the form.