The following steps can be considered to dissolve a corporation:

1. Draft a resolution to dissolve.
2. An agent must be appointed to review the resolution.
3. IRS form 966 instructions must be followed in order to dissolve your corporation properly.
4. Federal, State and local (if applicable) agencies must approve the article of dissolution or article of cancellation or also called article of termination.
5. All licenses, permits, and certificates must be surrendered or canceled with the appropriate agencies in order to complete your corporation dissolution properly.
6. Make sure creditors have been paid.
7. You may also need to acquire certificate of clearance in some sates prior to file article of dissolution to close company.
8.  The corporation must notify each shareholder, whether or not entitled to the vote, of the proposed shareholders' meeting. The notice must also state that the purpose or one of the purposes, of the meeting is to consider dissolving the corporation.
9. Some states require two-thirds of all issued and out standing shares to pass dissolution's resolution.
10. Final corporate returns must be filed with federal, state and local (if applicable) agencies before filing an application to dissolve the corporation..
11. All franchise Taxes must be paid before filing an application to dissolve a corporation.
12. Your company must be in a good standing before filing corporation dissolution.
13. A corporation is dissolved upon the effective date of its article of dissolution.