Taxpayers can obtain a Certificate of Compliance for Dissolution or Withdrawal based on the criteria listed below:
- Be in compliance with all tax types (individual, TPT, withholding, corporate, and partnership), and have no liabilities and/or delinquencies with ADOR.
- All licenses must be closed.
- File a final corporate income tax return. Business must be done and over with before applying for dissolution/withdrawal.
- If filing under a consolidated tax return, a Letter of Assumption must be submitted.
- If anyone other than an authorized officer is signing the application, Form 285B must be submitted with the Tax Clearance application.
- If tax exempt, the Letter of Determination from IRS stating tax exemption is required.
Also, please note that being on a payment plan does not suffice, and all liabilities must be paid in full.
Please allow at least 30 business days to process the Tax Clearance application. A Certificate of Compliance specific to a request will be sent via USPS.
TAX CLEARANCE APPLICATION AND INSTRUCTIONS