If you have an active account and no longer have employees, you need to file a Employer Change Request by contacting the Division at 573-751-1995 option 1 or access your account on UInteract and select “Request to Close Account” under the “Account Maintenance” tab.
The steps to dissolve your Massachusetts LLC should be followed to legally terminate the business. Step 1: Vote to Dissolve the LLC. Step 2: Notify Creditors About Your LLC's Dissolution. Step 3: File Final Tax Returns and Obtain Tax Clearance. Step 4: File Articles or Certificate of Dissolution. Step 5: Distribute Assets.
Nonresidents. If you're a nonresident with an annual Massachusetts gross income of more than either $8,000 or the prorated personal exemption, whichever is less, you must file a Massachusetts tax return. You are an individual nonresident if you are neither a full-year or part-year resident.
Business/Professional Corporations must file Articles of Dissolution. Foreign Corporations must file a Certificate of Withdrawal. Limited Partnerships must file a Certificate of Cancellation. Foreign Limited Partnerships must file a Certificate of Withdrawal or Certificate of Cancellation.
After you have voted to dissolve your LLC and completed winding it up, you must file a certificate of cancellation with the Secretary of the Commonwealth ("SOC"). You must be up to date with your annual reports and fees before the SOC will accept your certificate.