2 If the corporation has entered into a tax liability to the City of New York in the City of New York and is taxable to the City of New York, it must obtain the written consent of the Commissioner of Finance of the City of New York for the dissolution. For more information, visit the New York City Department of Finance website. This affects all e-filing services and creates a new limited liability company; for-profit corporation; not-for-profit corporation; Limited partnership; fictitious registration of a name; annual report; reinstatement, fictitious renewal of the name; resolution; resignation; and applications for certificates of status. A dissolution plan that determines how the remaining assets of the not-for-profit corporation are to be distributed must be attached to the dissolution articles. Allow 2-3 business days for your resolution to be published on Sunbiz. If you change your mind after submitting the articles of dissolution of a corporation or not-for-profit corporation and this occurs within 120 days of the effective date of the voluntary dissolution coming into force, you may revoke the voluntary dissolution by submitting the articles on the revocation of dissolution. Information Statement: Due within 90 days of initial registration and every two years thereafter. For more information, visit the New York State Department of Taxation and Finance website at www.tax.ny.gov. All business forms can be submitted by mail or in person. Find the form you want to submit and follow the instructions. Information about our address and opening hours can be found on the Contact Details – Business Units website. Mergers and transformations must be filed by mail or in person.
until it is officially dissolved. The voluntary dissolution process terminates the existence of the corporation and removes the company`s obligation to file returns and pay taxes and fees to the State of New York in the future. The dissolution process affects both the Department of Taxation and the New York State Department. Once you have voluntarily dissolved by filing articles of dissolution, the Company may only carry out these activities for the purpose of managing the affairs of the company. Call the Department of Taxation and Finance`s Business Dissolution Unit at 518-485-2639. If you want to close a business in North Carolina, do so by voluntarily filing dissolution articles for the type of entity (Business Corporation, Nonprofit Corporation, Limited Liability Company (LLC)). Once you have received our approval and prepared the certificate of dissolution, you can submit it to the Ministry of Foreign Affairs. Your submission must include the following: E-filing submissions on and after December 14 occur due to a processing issue. Your payment confirmation or receipt is proof that the application has been submitted. Once the issue is resolved, your submission will be processed in the order in which it is received.
Please do not resubmit the application. The Ministry of Foreign Affairs has empty certificates as well as detailed instructions on how to complete and submit these certificates. When filing a tax return or making a payment, be sure to use the correct address*: Submit dissolution articles for a profit or non-profit corporation Approval of the New York City Commissioner of Finance NEW YORK DEPARTMENT OF STATE DEPARTMENT OF CORPORATE COMMERCE PLAZA99 WASHINGTON AVEALBANY NY 12231 You can also fax the completed certificate of dissolution, consent from the New York State Department of Taxation and Finance, approval from the New York City Department of Finance, if required, and a credit/debit card authorization form to the Division of Corporations at (518) 474-1418. All entries and signatures must be typed or printed in black ink on white paper. Avoid small or light fonts or outlines or compressed fonts. Paragraph One – Company Name 1For limited liability companies, written consent from the NYS Tax Department is not required. Do not send the deed of dissolution and the $60 filing fee to the New York State Department of Taxation and Finance. .
Instructions for completing the Certificate of Dissolution The business unit documents listed below can be submitted directly online. Third Paragraph – Names and Addresses of Officers and Directors National corporations (corporations incorporated under the laws of the State of New York) must pay deductible income and other taxes to the State of New York. The corporation pays income tax in exchange for the privilege of exercising its business franchise, doing business, employing capital, owning or leasing real estate, maintaining an office, or earning income from operating in the State. A commercial company may be dissolved voluntarily by submitting an act of dissolution in accordance with § 1003 of the Commercial Companies Act. Once the State Department accepts the certificate of dissolution for submission, it will issue a registration receipt to your company. The registration document determines the date on which the existence of the company ends. Registration fee of $60 for the certificate of dissolution. All fees must be paid in cash, by cheque, money order, MasterCard, Visa or American Express.
* See Publication 55, Designated Private Delivery Services, if not with U.S. Mail. A national company that voluntarily dissolves does not terminate its obligation to file returns and pay taxes and fees if it continues to do business, even if the business is conducted entirely outside of New York State. .