Corporation Franchise Tax:
In order to dissolve a corporation all business tax accounts must be current on all filings and payments and closed.
- Corporate taxpayers are required to file form D-5 “Notification of Dissolution or Surrender” with the Ohio Department of Taxation once a final return and payment are made. The department of Taxation will then review all business tax accounts associated with the corporation to determine if there are any outstanding tax liabilities or filings. All outstanding liabilities or filings need to be filed and/or paid before a tax release will be issued.
- The Ohio Revised Code requires different procedures and forms to be filed with the Ohio Secretary of State's office in order to dissolve or otherwise close a business in Ohio. In order to get the appropriate forms and instructions, please contact the Ohio Secretary of State.
- Please be prepared to provide the following information when contacting the Secretary of State's office:
- Charter Number
- Entity Type
- For-profit or Non-profit
- Domestic (Ohio Entity) or Foreign (Non-Ohio)
- Corporation, Limited Liability Company, Limited Liability Partnership, etc.)