Frequently Asked Questions

The Ohio Department of Taxation has compiled a list of frequently asked questions covering many different categories.

To view the questions, click on the "Select Category" bar and then click on the category you are interested in.  A list of questions will appear pertaining to that category. Then click on the question you are inquiring about and the answer will appear.

How do I obtain a Certificate of Tax Clearance (D2) from the Ohio Department of Taxation, in order to complete my corporate dissolution?

You will need to submit a properly completed D5 - Notification of Dissolution or Surrender to the Bankruptcy/Dissolution Division at the Ohio Department of Taxation. Please see the Closing a Business page for further details and contact information.

In addition you will need to obtain the dissolution/surrender packet from the Ohio Secretary of State’s Web site. The actual dissolution is handled by that office. You can download the packet at:

If you need to speak to someone in that office, the phone number is (877) 767-3453 or (614) 466-3910.