If you are closing your New York business or if your out-of-state company will no longer conduct business in New York, follow this checklist to comply with New York State tax law.
| What to do: | Additional information: | |
|---|---|---|
| | File a final business tax return(s) appropriate to your type of business and pay all outstanding taxes and fees. | If you need an updated balance of your outstanding liabilities, log in or create an Online Services account. |
Note: Be sure to provide us with the date you ceased paying wages (line 23), as well as information on whether or not you sold all or part of your business.
If you have questions, call the Sales Tax Information Center.
The Tax Department will issue its consent to the voluntary dissolution of your New York corporation. If you are an out-of-state corporation registered with New York Department of State, the Tax Department will consent to the surrender of your authority to do business in New York.
For tax periods ending on or before December 31, 2005, call the Tax Department's Corporate Dissolution Unit.
If you are a corporation that wishes to dissolve prior to the close of a tax year that, for federal income tax purposes, begins on or after January 1, 2015, and before December 31, 2015, see the Corporate dissolutions section of TSB-M-15(2)C, Transitional Filing Provisions for Taxpayers Affected By Corporate Tax Reform Legislation. You must file your return on the proper year’s form. The TSB-M explains what to do if the form is not yet available. When a form is available for the tax year in which you are trying to dissolve, you must use that tax year’s form.
