Closing with DOR using MassTaxConnect
Taxpayers who are closing their businesses as a whole, or just specific DOR tax registrations may use MassTaxConnect.
Visit MassTaxConnect's How to Close an Account tutorial video.
If you are unable to use MassTaxConnect to cancel your registration, contact DOR's Contact Center at:
- Toll-free in Massachusetts at 800-392-6089.
Remember: If your business registration has a retroactive close date, that is the date that should be reflected when closing your account. All filings need to be completed up to that closing date to avoid any future assessments.
- Sole proprietors should stop filing the Schedule C with the individual income tax return if their business completely closes.
- Corporations must file a final corporate excise tax return by selecting the oval box labeled final return.
- Please note that if a corporation is no longer active, you must file Articles of Voluntary Dissolution with the Secretary of State.
- Partnerships must file a final Form 3, Partnership Return of Income, and attach a copy of the U.S. Form 1065 and Schedule K-1.
Secretary of the Commonwealth
- Business/Professional Corporations must file Articles of Dissolution.
- Foreign Corporations must file a Certificate of Withdrawal.
- Limited Partnerships must file a Certificate of Cancellation.
- Foreign Limited Partnerships must file a Certificate of Withdrawal or Certificate of Cancellation.
- Limited Liability Companies must file a Certificate of Cancellation (domestic) or Certificate of Withdrawal (foreign).
- Limited Liability Partnership (domestic and foreign) must file a Certificate of Withdrawal.
For more information, call 617-727-9640 (corporations), or visit the Secretary of the Commonwealth.
Department of Unemployment Assistance (DUA)
Internal Revenue Service
- Corporations must complete a Form 966, Corporate Dissolution or Liquidation, and file it with the final corporate return.
- Partnerships must file the final Form 1065 and Schedule K-1s.
- Sole proprietors stop filing the Schedule C with the individual income tax return. Also, you must check the box on the applicable trustee tax return (i.e. Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, or Form 941, Employer's Quarterly Federal Tax Return) indicating that it is a final return.
For additional information call 617-536-1040/800-829-1040 or visit the IRS.
If you or your company are filing Chapter 7 bankruptcy, you must also contact DOR's Bankruptcy Unit at 617-626-3875.
The provisions of the Bankruptcy Code are complicated. It is advisable for businesses and individuals to consult with an attorney before filing a bankruptcy petition. Bankruptcy, or more specifically, a case that is filed under one of the chapters of title 11 of the United States Code (the Bankruptcy Code), is a legal procedure for dealing with debt problems of individuals and businesses.
If an individual or a business is having financial difficulty and is unable to immediately pay existing debts, the individual or business may file for bankruptcy in the United States Bankruptcy Court. The Office of the U.S. Trustee is charged with overseeing the administrative aspects of the bankruptcy process.
For more information, visit DOR's Bankruptcy page.
Corporations: Certificate of Good Standing
Corporations are no longer required to get a "Certificate of Good Standing" from the DOR prior to their voluntary dissolution.
However, the requirement to notify DOR's commissioner of the formal dissolution of a corporation is still in effect. This obligation is completed by:
- Sending a letter on corporate letterhead, signed by an officer of the corporation, stating the corporation's intent to dissolve
- Attaching a copy of the vote authorizing the dissolution.
The letter should be mailed to:
Department of Revenue
Customer Service Bureau
P.O. Box 7010, Boston, MA 02204
Attn: Corporate Dissolutions
If your corporation would like to obtain a Certificate of Good Standing for other reasons, visit DOR Certificate of Good Standing and/or Corporate Tax Lien Waiver FAQs. For further information, see TIR 94-09.
Corporations must file a final corporate excise tax return.