Delaware C-Corp Dissolution Checklist

🏛️ 1. DE Corporate Authorizations

Step	Task	Notes
1.1	Hold a board meeting authorizing dissolution	Record minutes.
1.2	Obtain shareholder consent (majority or unanimous)	Written consent is fine for small cap tables.
1.3	File final Delaware franchise tax report and pay taxes due	The DE Division of Revenue must issue a tax clearance before final approval.
1.4	Prepare and file a Certificate of Dissolution with the DE Division of Corporations	Form available on Delaware Division of Corporations.
1.5	Receive stamped Certificate of Dissolution from Delaware	This is your formal proof the corporation no longer exists in Delaware

🧮 2. Federal Filings (IRS)

Step	Task	Notes
2.1	File Final Form 941 (quarterly payroll) and Form 940 (unemployment)	Check “Final.”
2.2	File all W-2s and 1099s for the last year	Due Jan 31 of next year.
2.3	Cancel EIN (optional but recommended)	Send letter to: IRS, Cincinnati, OH 45999.
2.4	Close EFTPS account after final payroll/tax payments clear.

Select State examples below

🏦 3. Financial & Accounting Wrap-Up

Step	Task	Notes
3.1	Close bank accounts after all checks clear.
3.2	Cancel payroll and bookkeeping services (Gusto, QuickBooks, etc.).

🗽 4. New York State & City

Step	Task	Notes
4.1	File final NY corporate tax return (Form CT-3)	Check “Final Return.”
4.2	File final payroll (NYS-45) and sales tax (ST-100) if applicable	Mark “Final.”
4.3	File Certificate of Surrender of Authority	NY Dept of State.
4.4	If you filed NYC taxes (e.g., NYC-2, UBT), file final city return.
4.5	Close NY Withholding and Sales Tax accounts via Online Services.

🐟 5. Massachusetts

Step	Task	Notes
5.1	File final Form 355 (corporate excise)	Check “Final.”
5.2	File final withholding and payroll returns in MassTaxConnect.
5.3	File Certificate of Withdrawal of Foreign Corporation	MA Secretary of the Commonwealth.
5.4	Pay any outstanding annual report fees ($125 per year).

🪶 6. Pennsylvania

Step	Task	Notes
6.1	File final PA Corporate Tax Report (RCT-101)	Check “Final.” File within 30 days of dissolution.
6.2	File final PA-W3, W-2s, and 1099s if you had payroll	Mark “Final.”
6.3	File final PA sales tax return if applicable	Use mypath.pa.gov.
6.4	Obtain PA Tax Clearance Certificate from the Dept. of Revenue and Dept. of Labor & Industry https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/otherforms/documents/rev-181.pdf	Required to formally withdraw https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/otherforms/documents/rev-181-i.pdf .
6.5	File Statement of Withdrawal (Form DSCB:15-4126) with the PA Dept. of State	Include both tax clearance certificates.

🌉 7. California

Step	Task	Notes
7.1	File final CA corporate return (Form 100)	Check “Final Return” and include dissolution date.
7.2	File Certificate of Surrender (if foreign corp) with the CA Secretary of State	bizfileonline.sos.ca.gov.
7.3	File final CA Franchise Tax Board (FTB) return and pay any $800 minimum tax owed	Required even if no activity.
7.4	File final payroll returns (DE 9/DE 9C) and sales tax returns via CDTFA.
7.5	Close CA Secretary of State and FTB business accounts.

🤠 8. Texas

Step	Task	Notes
8.1	File final Texas Franchise Tax Report (Form 05-158)	Mark “Final.”
8.2	Obtain a Tax Clearance Certificate (Letter of Account Status) from the TX Comptroller	Required before withdrawal.
8.3	File Certificate of Withdrawal with TX Secretary of State	Include clearance letter.
8.4	File final Texas sales and payroll returns if registered.
8.5	Cancel Texas registered agent and any state licenses.

🧾 9. Other Administrative Wrap-Up

Step	Task	Notes
7.1	Cancel registered agent services in all states	Avoid annual renewals.
7.2	Cancel business licenses and local permits	If any local city filings exist.
7.3	Retain records (returns, minutes, dissolution docs) for 7 years	IRS and states can audit even after dissolution.
7.4	Notify stakeholders (clients, vendors, partners).
7.5	Archive online accounts (state portals, IRS EFTPS, payroll, QBO, etc.).

✅ Key Filings Summary

Jurisdiction	Document	Form / Portal
Delaware	Certificate of Dissolution	corp.delaware.gov
Delaware	Final Franchise Tax Report	same
IRS	Final 1120, 941, 940, W-2s, 1099s	irs.gov
New York	Certificate of Surrender of Authority	dos.ny.gov
Massachusetts	Certificate of Withdrawal	sec.state.ma.us
Pennsylvania	Statement of Withdrawal (DSCB:15-4126)	business.pa.gov
Pennsylvania	Tax Clearance Certificates (x2)	mypath.pa.gov