To complete a Surrender of Authority, you must: Select Tax type, then Filings and payments to verify all tax returns have been filed. An exception may apply to foreign corporations that have yet to file Form 1120-F for the preceding tax year.Instructions for how to File a Foreign Professional Service Corporations (PC). Notice 202418 provides waiver guidance for corporations that cannot meet electronic filing requirements due to technology constraints. Corporations must complete a Form 966, Corporate Dissolution or Liquidation, and file it with the final corporate return. Out-of-state not-for-profit corporations that want to do business in New York State file the Application for Authority for Foreign Not-for-Profit Corporations. You may need to mail the annual report if you are changing the Registered Agent Name. To form a corporation, articles of incorporation must be filed with the secretary of state's office in the state in which the corporation is being organized.