Closing Your Massachusetts Business Registration

Learn the steps to closing your Massachusetts business registration with the DOR and other state and federal agencies.

Updated: March 15, 2024

Closing with DOR using MassTaxConnect

Taxpayers who are closing their businesses as a whole, or just specific DOR tax registrations should 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:

• 617-887-6367
• 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.

Please note:

• 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  • Please note that if a corporation is no longer active, you must file Articles of Voluntary Dissolution with the Secretary of State.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.

Report Your Bankruptcy Filing to DOR

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 with the United States Bankruptcy Court. 

It is advisable for businesses and individuals to consult with an attorney before filing a bankruptcy petition. 

Report to DOR

If you or your company has a potential tax liability with DOR and is filing bankruptcy, you must contact DOR's Bankruptcy Unit by:

• Phone: [phone] or
• Mail correspondence to:  
  • Massachusetts Department of Revenue
    Bankruptcy Unit
    PO Box 7090
    Boston, MA 02204-7090

This applies if you are filing for Bankruptcy Chapters (7, 9, 11, 12, 13, 15) including Assignment for Benefit of Creditors and Receiverships.

For more information, go to Report Your Bankruptcy Filing to the Massachusetts DOR. 

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)

Employers closing their business need to: 

• Sign on to DUA's QUEST Self-Service System
• Choose Account Maintenance
• Choose Suspend Employer Account 
• Complete requested information.

For more information, call [phone] or visit the Department of Unemployment Assistance.

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.

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
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.

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.