The organization must have stated that it is the final return that it files with the IRS and has not provided a statement regarding it. In this case, the IRS would have rejected the return
Your organization must provide a Statement or Upload a Document regarding liquidation, termination, dissolution, or substantial contraction during the year.
Here's how to resolve the error
For any further assistance, we recommend contacting the IRS e-Help Desk Toll-Free Number 1-866-255-0654.