If you need to dissolve a corporation that has done business in New York City, you must first get a tax clearance from the Department of Finance (DOF).
Section 1004 of the Business Corporation Law requires corporations that have incurred tax liability with NYC to get clearance.
To get clearance you must:
- Complete the Request for Consent to Dissolution form.
- If you are filing the request on behalf of a corporation, you must also complete a Power of Attorney form.
- Mail the forms to DOF.
- DOF will send you a Dissolution Consent.
- Include the Dissolution Consent with the Certificates of Dissolution that you file with the New York State Secretary of State.
You can get more information from DOF.
Contact the Department of Finance.
Download a Request for Dissolution form.