Revenue clearance certificate

What is a Revenue Clearance Certificate?

A Revenue Clearance Certificate is required to dissolve a corporation registered to do business in Washington State.

A Revenue Clearance Certificate Application must be completed and, once approved, we will issue a Revenue Clearance Certificate that you must submit to the Secretary of State’s Office as part of the dissolution process before your account can be closed.

Why do I need a Revenue Clearance Certificate?

The Secretary of State’s office cannot process a voluntary dissolution for your corporation until a Revenue Clearance Certificate is issued by the Department of Revenue. They may, however, process an administrative dissolution if you do nothing. Contact the Secretary of State’s office for an explanation of the difference.

How do I get a Revenue Clearance Certificate?

To get a certificate you must complete an Application for a Department of Revenue Clearance Certificate.

Note: The application must be signed by a corporate officer.

What do I do with a Revenue Clearance Certificate once I receive it?

The Revenue Clearance Certificate is only part of the dissolution process. Contact the Secretary of State's Office for further instructions.

How can I send in my application to the Department?

Email your completed application to DORCD@dor.wa.gov.

How long does it take to get a Revenue Tax Clearance Certificate?

Once received by the Department, if your application is accurate and complete your certificate will be issued within ten business days. Additional time may be needed if the Department of Revenue has to contact you.

Do nonprofit organizations need a Revenue Clearance Certificate?

Yes, a nonprofit organization is considered a corporation and must have a Revenue Clearance Certificate issued by the Department of Revenue.

What about an LLC, PLLC, LLP or LP? Do they need one?

Only foreign LLC, PLLC, LLP and LPs are required to have a Revenue Clearance Certificate to dissolve with the Secretary of State’s Office. Washington State LLC, PLLC, LLP and LPs are not required to have a Revenue Clearance Certificate to dissolve with the Secretary of State's Office. Use the Business Information Change Form to close the account with the Department of Revenue, Labor and Industries, and Employment Security.

Do I need to dissolve my corporation if it has moved, merged, been sold or if it’s a successor?

Contact the Secretary of State’s office to determine what you need to do. You can call the Secretary of State’s office at (360) 725-0377 or email them at corps@sos.wa.gov.

If you have questions about the taxability of these types of transactions, please call the Department of Revenue’s Telephone Information Center at 1-800-647-7706.

How can I find the tax status of my business?

You must submit a request for tax status to the Department of Revenue. You can submit your request online or by paper. For questions about submitting a tax status request, call us at (360) 705-6211.

Can I expedite my application for a Revenue Clearance Certificate?

No, Revenue Clearance Certificates are worked on a first-come, first-serve basis.

Can I drop my application off at a local Department of Revenue office?

Applications are only accepted at our Tumwater office.

I requested a Revenue Clearance Certificate but realized I don’t need one. What should I do?

To rescind a request, please submit a letter or email stating the reason and by whose authority you are requesting the Department of Revenue to rescind the certificate.

What about corporations located out-of-state or moving out-of-state?

Businesses with nexus in Washington have a continuing tax obligation for up to five years after they stop doing business in this state, depending on the business activity. During this five-year period,

• Business and occupation (B&O) tax continues to apply on income from sales and services in Washington for the remainder of that calendar year, plus one additional year.
• The department applies the same trailing nexus period for retail sales tax and other taxes reported on the excise tax return.

For more information on nexus, visit our Economic Nexus page.

What if my business is being audited by the Department of Revenue?

Please contact the auditor who is conducting the audit.

Disclaimer

This information will not substitute for legal and professional advice. When you create a corporation, LLC, or any other type of business entity, you are engaging in a complex legal process and should consult with an attorney, CPA, or accountant.