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.
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.
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.
The Revenue Clearance Certificate is only part of the dissolution process. Contact the Secretary of State's Office for further instructions.
Email your completed application to DORCD@dor.wa.gov.
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.
Yes, a nonprofit organization is considered a corporation and must have a Revenue Clearance Certificate issued by the Department of Revenue.
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 & Industries, and Employment Security.
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 firstname.lastname@example.org.
If you have questions about the taxability of these types of transactions, please call the Department of Revenue’s Telephone Information Center at 360-705-6705.
No, Revenue Clearance Certificates are worked on a first-come, first-serve basis.
Applications are only accepted at our Tumwater office.
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.
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,
For more information on nexus, visit our Economic Nexus page.
Please contact the auditor who is conducting the audit.
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.