Requirements for Trustee taxpayers
Trustee taxpayers who are closing their businesses may use MassTaxConnect to cancel their trustee tax registration(s).
For more information, visit MassTaxConnect. If you are unable to use MassTaxConnect to cancel your registration, contact the Customer Service Bureau at
- Toll-free in Massachusetts at 800-392-6089.
If you or your company are filing Chapter 7 bankruptcy, you must also contact DOR's Bankruptcy Unit at 617-626-3875. See the bankruptcy for more information.
Corporations are no longer required to get a "Certificate of Good Standing" from the Massachusetts Department of Revenue prior to their voluntary dissolution.
However, the requirement to notify the Commissioner of Revenue 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
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.
Sole proprietors should stop filing the Schedule C with the individual income tax return.
- 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 IRS Customer Service at 617-536-1040 or 800-829-1040 or visit the IRS' website.
Secretary of the Commonwealth Requirements
- 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.