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Closing a business | Internal Revenue Service

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Use the spacebar to open the File sub menu or enter to navigate to the File page." role="application" id="accessible-megamenu-nav-item-0">File</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-file-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-0" role="region"> <div class="mega-menu-container"> <li><a href="/filing" class="mobile-only-text" id="accessible-megamenu-file-submenu-0" data-drupal-link-system-path="node/19656">Overview</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-file-submenu-1">INFORMATION FOR…</span> </li> <li><a href="/how-to-file-your-taxes-step-by-step" id="accessible-megamenu-file-submenu-2" data-drupal-link-system-path="node/19456">Individuals</a> </li> <li><a href="/businesses" id="accessible-megamenu-file-submenu-3" data-drupal-link-system-path="node/18976">Business & Self Employed</a> </li> <li><a href="/charities-and-nonprofits" id="accessible-megamenu-file-submenu-4" data-drupal-link-system-path="node/58461">Charities and Nonprofits</a> </li> <li><a href="/individuals/international-taxpayers" id="accessible-megamenu-file-submenu-5" data-drupal-link-system-path="node/19696">International Taxpayers</a> </li> <li><a href="/government-entities/federal-state-local-governments" id="accessible-megamenu-file-submenu-6" data-drupal-link-system-path="node/19446">Federal State and Local Governments</a> </li> <li><a href="/government-entities/indian-tribal-governments" id="accessible-megamenu-file-submenu-7" data-drupal-link-system-path="node/19601">Indian Tribal Governments</a> </li> <li><a href="/tax-exempt-bonds" id="accessible-megamenu-file-submenu-8" data-drupal-link-system-path="node/19671">Tax Exempt Bonds</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-file-submenu-9">FILING FOR INDIVIDUALS</span> </li> <li><a href="/filing/individuals/how-to-file" id="accessible-megamenu-file-submenu-10" data-drupal-link-system-path="node/22856">How to File</a> </li> <li><a href="/filing/individuals/when-to-file" id="accessible-megamenu-file-submenu-11" data-drupal-link-system-path="node/22726">When to File</a> </li> <li><a href="/filing/where-to-file-tax-returns-addresses-listed-by-return-type" id="accessible-megamenu-file-submenu-12" data-drupal-link-system-path="node/2442">Where to File</a> </li> <li><a href="/filing/individuals/update-my-information" id="accessible-megamenu-file-submenu-13" data-drupal-link-system-path="node/22861">Update Your Information</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-file-submenu-14">POPULAR</span> </li> <li><a href="/individuals/get-transcript" id="accessible-megamenu-file-submenu-15" data-drupal-link-system-path="node/136676">Get Your Tax Record</a> </li> <li><a href="/businesses/small-businesses-self-employed/get-an-employer-identification-number" id="accessible-megamenu-file-submenu-16" data-drupal-link-system-path="node/17153">Apply for an Employer ID Number (EIN)</a> </li> <li><a href="/filing/wheres-my-amended-return" id="accessible-megamenu-file-submenu-17" data-drupal-link-system-path="node/17175">Check Your Amended Return Status</a> </li> <li><a href="/identity-theft-fraud-scams/get-an-identity-protection-pin" id="accessible-megamenu-file-submenu-18" data-drupal-link-system-path="node/16696">Get an Identity Protection PIN (IP PIN)</a> </li> <li><a href="/filing/irs-free-file-do-your-taxes-for-free" id="accessible-megamenu-file-submenu-19" data-drupal-link-system-path="node/54546">File Your Taxes for Free</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/payments" aria-controls="accessible-megamenu-pay-submenu" aria-expanded="false" aria-label="Pay menu has additional options. Use the spacebar to open the Pay sub menu or enter to navigate to the Pay page." role="application" id="accessible-megamenu-nav-item-1">Pay</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-pay-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-1" role="region"> <div class="mega-menu-container"> <li><a href="/payments" class="mobile-only-text" id="accessible-megamenu-pay-submenu-0" data-drupal-link-system-path="node/19551">Overview</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-pay-submenu-1">PAY BY</span> </li> <li><a href="/payments/direct-pay-with-bank-account" id="accessible-megamenu-pay-submenu-2" data-drupal-link-system-path="node/10224">Bank Account (Direct Pay)</a> </li> <li><a href="/payments/online-payment-agreement-application" id="accessible-megamenu-pay-submenu-3" data-drupal-link-system-path="node/16716">Payment Plan (Installment Agreement)</a> </li> <li><a href="/payments/eftps-the-electronic-federal-tax-payment-system" id="accessible-megamenu-pay-submenu-4" data-drupal-link-system-path="node/15488">Electronic Federal Tax Payment System (EFTPS)</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-pay-submenu-5">POPULAR</span> </li> <li><a href="/payments/online-account-for-individuals" id="accessible-megamenu-pay-submenu-6" data-drupal-link-system-path="node/11608">Your Online Account</a> </li> <li><a href="/individuals/tax-withholding-estimator" id="accessible-megamenu-pay-submenu-7" data-drupal-link-system-path="node/107181">Tax Withholding Estimator</a> </li> <li><a href="/businesses/small-businesses-self-employed/estimated-taxes" id="accessible-megamenu-pay-submenu-8" data-drupal-link-system-path="node/17135">Estimated Taxes</a> </li> <li><a href="/payments/penalties" id="accessible-megamenu-pay-submenu-9" data-drupal-link-system-path="node/91826">Penalties</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/refunds" aria-controls="accessible-megamenu-refunds-submenu" aria-expanded="false" aria-label="Refunds menu has additional options. Use the spacebar to open the Refunds sub menu or enter to navigate to the Refunds page." role="application" id="accessible-megamenu-nav-item-2">Refunds</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-refunds-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-2" role="region"> <div class="mega-menu-container"> <li><a href="/refunds" class="mobile-only-text" id="accessible-megamenu-refunds-submenu-0" data-drupal-link-system-path="node/130131">Overview</a> </li> <div class="mega-menu-column no-header-extra-padding"> <li><a href="/wheres-my-refund" class="mega-menu-column-header" id="accessible-megamenu-refunds-submenu-1" data-drupal-link-system-path="node/19556">Where's My Refund</a> </li> <li><a href="/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts" id="accessible-megamenu-refunds-submenu-2" data-drupal-link-system-path="node/10971">Direct Deposit</a> </li> <li><a href="/taxtopics/tc203" id="accessible-megamenu-refunds-submenu-3" data-drupal-link-system-path="node/67936">Reduced Refunds</a> </li> <li><a href="/filing/file-an-amended-return" id="accessible-megamenu-refunds-submenu-4" data-drupal-link-system-path="node/128551">Amend Return</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/credits-and-deductions" aria-controls="accessible-megamenu-credits-deductions-submenu" aria-expanded="false" aria-label="Credits &amp; Deductions menu has additional options. Use the spacebar to open the Credits &amp; Deductions sub menu or enter to navigate to the Credits &amp; Deductions page." role="application" id="accessible-megamenu-nav-item-3">Credits & Deductions</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-credits-deductions-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-3" role="region"> <div class="mega-menu-container"> <li><a href="/credits-and-deductions" class="mobile-only-text" id="accessible-megamenu-credits-deductions-submenu-0" data-drupal-link-system-path="node/80206">Overview</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-credits-deductions-submenu-1">INFORMATION FOR...</span> </li> <li><a href="/credits-and-deductions-for-individuals" title="For you and your family" id="accessible-megamenu-credits-deductions-submenu-2" data-drupal-link-system-path="node/5">Individuals</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> For you and your family </span> </li> <li><a href="/credits-deductions/businesses" title="Standard mileage and other information" id="accessible-megamenu-credits-deductions-submenu-3" data-drupal-link-system-path="node/19941">Businesses & Self-Employed</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Standard mileage and other information </span> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-credits-deductions-submenu-4">POPULAR</span> </li> <li><a href="/credits-deductions/individuals/earned-income-tax-credit-eitc" id="accessible-megamenu-credits-deductions-submenu-5" data-drupal-link-system-path="node/18966">Earned Income Credit (EITC)</a> </li> <li><a href="/credits-deductions/individuals/child-tax-credit" id="accessible-megamenu-credits-deductions-submenu-6" data-drupal-link-system-path="node/771">Child Tax Credit</a> </li> <li><a href="/credits-deductions/clean-vehicle-and-energy-credits" id="accessible-megamenu-credits-deductions-submenu-7" data-drupal-link-system-path="node/126641">Clean Energy and Vehicle Credits</a> </li> <li><a href="/help/ita/how-much-is-my-standard-deduction" id="accessible-megamenu-credits-deductions-submenu-8" data-drupal-link-system-path="node/5229">Standard Deduction</a> </li> <li><a href="/retirement-plans" id="accessible-megamenu-credits-deductions-submenu-9" data-drupal-link-system-path="node/19741">Retirement Plans</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/forms-instructions" aria-controls="accessible-megamenu-forms-instructions-submenu" aria-expanded="false" aria-label="Forms &amp; Instructions menu has additional options. Use the spacebar to open the Forms &amp; Instructions sub menu or enter to navigate to the Forms &amp; Instructions page." role="application" id="accessible-megamenu-nav-item-4">Forms & Instructions</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-forms-instructions-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-4" role="region"> <div class="mega-menu-container"> <li><a href="/forms-instructions" class="mobile-only-text" id="accessible-megamenu-forms-instructions-submenu-0" data-drupal-link-system-path="node/6">Overview</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-forms-instructions-submenu-1">POPULAR FORMS & INSTRUCTIONS</span> </li> <li><a href="/forms-pubs/about-form-1040" title="Individual Tax Return" id="accessible-megamenu-forms-instructions-submenu-2" data-drupal-link-system-path="node/16022">Form 1040</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Individual Tax Return </span> </li> <li><a href="/pub/irs-pdf/i1040gi.pdf" title="Instructions for Form 1040 " id="accessible-megamenu-forms-instructions-submenu-3">Form 1040 Instructions</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Instructions for Form 1040 </span> </li> <li><a href="/forms-pubs/about-form-w-9" title="Request for Taxpayer Identification Number (TIN) and Certification" id="accessible-megamenu-forms-instructions-submenu-4" data-drupal-link-system-path="node/15825">Form W-9</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Request for Taxpayer Identification Number (TIN) and Certification </span> </li> <li><a href="/forms-pubs/about-form-4506-t" title="Request for Transcript of Tax Return" id="accessible-megamenu-forms-instructions-submenu-5" data-drupal-link-system-path="node/10554">Form 4506-T</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Request for Transcript of Tax Return </span> </li> </div> <div class="mega-menu-column extra-padding"> <li><a href="/forms-pubs/about-form-w-4" class="mega-menu-column-header" title="Employee&#039;s Withholding Certificate" id="accessible-megamenu-forms-instructions-submenu-6" data-drupal-link-system-path="node/15498">Form W-4</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Employee&#039;s Withholding Certificate </span> </li> <li><a href="/forms-pubs/about-form-941" title="Employer&#039;s Quarterly Federal Tax Return" id="accessible-megamenu-forms-instructions-submenu-7" data-drupal-link-system-path="node/53446">Form 941</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Employer&#039;s Quarterly Federal Tax Return </span> </li> <li><a href="/forms-pubs/about-form-w-2" title="Employers engaged in a trade or business who pay compensation" id="accessible-megamenu-forms-instructions-submenu-8" data-drupal-link-system-path="node/5737">Form W-2</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Employers engaged in a trade or business who pay compensation </span> </li> <li><a href="/forms-pubs/about-form-9465" title="Installment Agreement Request" id="accessible-megamenu-forms-instructions-submenu-9" data-drupal-link-system-path="node/15532">Form 9465</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Installment Agreement Request </span> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-forms-instructions-submenu-10">POPULAR FOR TAX PROS</span> </li> <li><a href="/forms-pubs/about-form-1040x" title="Amend/Fix Return" id="accessible-megamenu-forms-instructions-submenu-11" data-drupal-link-system-path="node/19996">Form 1040-X</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Amend/Fix Return </span> </li> <li><a href="/forms-pubs/about-form-2848" title="Apply for Power of Attorney" id="accessible-megamenu-forms-instructions-submenu-12" data-drupal-link-system-path="node/15839">Form 2848</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Apply for Power of Attorney </span> </li> <li><a href="/forms-pubs/about-form-w-7" title="Apply for an ITIN" id="accessible-megamenu-forms-instructions-submenu-13" data-drupal-link-system-path="node/15536">Form W-7</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Apply for an ITIN </span> </li> <li><a href="/pub/irs-pdf/pcir230.pdf" title="Rules Governing Practice before IRS" id="accessible-megamenu-forms-instructions-submenu-14">Circular 230</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Rules Governing Practice before IRS </span> </li> </div> </ul> </li> </ul> </nav> <div class="pup-site-header-search-block pup-search-box-hidden"> <div class="pup-site-header-search-block__searchfield"> <form block="pup_irs_exposedformpup_site_index_searchsite_search_srt_relevance_2" action="/site-index-search" method="get" id="views-exposed-form-pup-site-index-search-site-search-srt-relevance--2" accept-charset="UTF-8" novalidate> <div class="form--inline form-inline clearfix"> <div class="form-item form-group js-form-item form-type-textfield js-form-type-textfield form-item-search js-form-item-search"> <label for="search-main" class="control-label">Search</label> <input placeholder="Search" aria-label="Search" data-drupal-selector="edit-search" class="form-text form-control" type="text" id="search-main" name="search" value="" size="30" maxlength="128" /> </div> <div class="form-item form-group js-form-item form-type-select js-form-type-select form-item-field-pup-historical-1 js-form-item-field-pup-historical-1"> <label for="edit-field-pup-historical-1--2" class="control-label">Include Historical Content</label> <div class="select-style select-wrapper"><select data-drupal-selector="edit-field-pup-historical-1" class="form-select form-control" id="edit-field-pup-historical-1--2" name="field_pup_historical_1"><option value="All" >- Any -</option><option value="1" selected="selected">No</option></select></div> </div> <div class="form-item form-group js-form-item form-type-select js-form-type-select form-item-field-pup-historical js-form-item-field-pup-historical"> <label for="edit-field-pup-historical--2" class="control-label">Include Historical Content</label> <div class="select-style select-wrapper"><select data-drupal-selector="edit-field-pup-historical" class="form-select form-control" id="edit-field-pup-historical--2" name="field_pup_historical"><option value="All" >- Any -</option><option value="1" selected="selected">No</option></select></div> </div> <div data-drupal-selector="edit-actions" class="form-actions form-group js-form-wrapper form-wrapper" id="edit-actions--2"><button title="Search" data-drupal-selector="edit-submit-pup-site-index-search-2" class="button js-form-submit form-submit btn-primary btn icon-before" type="submit" id="edit-submit-pup-site-index-search--2" value="Search"><span class="icon glyphicon glyphicon-search" aria-hidden="true"></span> Search</button></div> </div> </form> </div> </div> </div> </div> </div> <div id="pup-info-menu-collapse" class="pup-header-content-rt col-xs-12 hidden-md hidden-lg collapse no-gutter"> <div class="region region-info-menu-collapsible"> <nav role="navigation" aria-labelledby="block-pup-irs-informationmenu-menu" id="block-pup-irs-informationmenu" data-block-plugin-id="system_menu_block:pup-info-menu" class="pup-nav-en"> <h2 class="visually-hidden" id="block-pup-irs-informationmenu-menu">Information Menu</h2> <ul block="pup_irs_informationmenu" class="menu menu--pup-info-menu nav"> <li class="first"> <a href="/help/let-us-help-you" title="Help" data-drupal-link-system-path="node/16916">Help</a> </li> <li> <a href="/newsroom" title="News" data-drupal-link-system-path="node/19646">News</a> </li> <li> <a href="/charities-and-nonprofits" data-drupal-link-system-path="node/58461">Charities &amp; Nonprofits</a> </li> <li class="last"> <a href="/tax-professionals" data-drupal-link-system-path="node/11">Tax Pros</a> </li> </ul> </nav> </div> </div> <div id="pup-header-nav-collapse" class="pup-header-content-rt col-xs-12 hidden-md hidden-lg collapse no-gutter"> <div class="region region-header-nav-collapsible"> <section id="block-accordionmainnavigationmobile" data-block-plugin-id="accordion_menus_block:main_mobile" class="block block-accordion-menus block-accordion-menus-blockmain-mobile clearfix"> <div class="accordion_menus_block_container main_mobile"> <h2 class="accordion-title"> <a href="#">File</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/filing" class="mobile-only-text">Overview</a></li><li><span class="mega-menu-column-header">INFORMATION FOR…</span></li><li><a href="/how-to-file-your-taxes-step-by-step">Individuals</a></li><li><a href="/businesses">Business &amp; Self Employed</a></li><li><a href="/charities-and-nonprofits">Charities and Nonprofits</a></li><li><a href="/individuals/international-taxpayers">International Taxpayers</a></li><li><a href="/government-entities/federal-state-local-governments">Federal State and Local Governments</a></li><li><a href="/government-entities/indian-tribal-governments">Indian Tribal Governments</a></li><li><a href="/tax-exempt-bonds">Tax Exempt Bonds</a></li><li><span class="mega-menu-column-header">FILING FOR INDIVIDUALS</span></li><li><a href="/filing/individuals/how-to-file">How to File</a></li><li><a href="/filing/individuals/when-to-file">When to File</a></li><li><a href="/filing/where-to-file-tax-returns-addresses-listed-by-return-type">Where to File</a></li><li><a href="/filing/individuals/update-my-information">Update Your Information</a></li><li><span class="mega-menu-column-header">POPULAR</span></li><li><a href="/individuals/get-transcript">Get Your Tax Record</a></li><li><a href="/businesses/small-businesses-self-employed/get-an-employer-identification-number">Apply for an Employer ID Number (EIN)</a></li><li><a href="/filing/wheres-my-amended-return">Check Your Amended Return Status</a></li><li><a href="/identity-theft-fraud-scams/get-an-identity-protection-pin">Get an Identity Protection PIN (IP PIN)</a></li><li><a href="/filing/irs-free-file-do-your-taxes-for-free">File Your Taxes for Free</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">Pay</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/payments" class="mobile-only-text">Overview</a></li><li><span class="mega-menu-column-header">PAY BY</span></li><li><a href="/payments/direct-pay-with-bank-account">Bank Account (Direct Pay)</a></li><li><a href="/payments/online-payment-agreement-application">Payment Plan (Installment 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>Small business and self-employed</a></li><li class="active"> Closing a business </li> </ol> </nav> </div> <h1 class="pup-page-node-type-article-page__title">Closing a business</h1> </div> </div> </div> </div> <div class="container"> <div class="row"> <div class="col-sm-12"> <div class="region region-language-switcher"> <section class="language-switcher-language-url block block-pup-language-switcher block-pup-language-switcherlanguage-interface clearfix" id="block-pup-irs-languageswitchercontent" data-block-plugin-id="pup_language_switcher:language_interface"> <ul class="list-inline pull-right links parent-right" block="pup_irs_languageswitchercontent"><li hreflang="en" data-drupal-link-system-path="node/17144" class="en is-active" aria-current="page"><a href="/businesses/small-businesses-self-employed/closing-a-business" class="language-link is-active" lang="en" xml:lang="en" hreflang="en" data-drupal-link-system-path="node/17144" aria-current="page">English</a></li><li hreflang="es" data-drupal-link-system-path="node/17144" class="es"><a href="/es/businesses/small-businesses-self-employed/closing-a-business" class="language-link" lang="es" xml:lang="es" hreflang="es" data-drupal-link-system-path="node/17144">Español</a></li><li hreflang="zh-hant" data-drupal-link-system-path="node/17144" class="zh-hant"><a href="/zh-hant/businesses/small-businesses-self-employed/closing-a-business" class="language-link" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant" data-drupal-link-system-path="node/17144">中文 (繁體)</a></li><li hreflang="ko" data-drupal-link-system-path="node/17144" class="ko"><a href="/ko/businesses/small-businesses-self-employed/closing-a-business" class="language-link" lang="ko" xml:lang="ko" hreflang="ko" data-drupal-link-system-path="node/17144">한국어</a></li><li hreflang="ru" data-drupal-link-system-path="node/17144" class="ru"><a href="/ru/businesses/small-businesses-self-employed/closing-a-business" class="language-link" lang="ru" xml:lang="ru" hreflang="ru" data-drupal-link-system-path="node/17144">Русский</a></li><li hreflang="vi" data-drupal-link-system-path="node/17144" class="vi"><a href="/vi/businesses/small-businesses-self-employed/closing-a-business" class="language-link" lang="vi" xml:lang="vi" hreflang="vi" data-drupal-link-system-path="node/17144">Tiếng Việt</a></li></ul> </section> </div> </div> </div> </div> <div class="pup-main-container container"> <div class="row"> <div class="sidebar-left col-sm-12 col-md-3 col-lg-3"> <div class="region region-sidebar-first"> <section id="block-pup-irs-puphierarchicaltaxonomymenu" data-block-plugin-id="pup_hierarchical_taxonomy_menu" class="block block-pup-hierarchical-taxonomy-menu clearfix"> <div class="pup-second-nav-header"> <h3 class="pup-second-nav-heading">More In File</h3> <button id="pup-snav" class="pup-second-nav-btn hidden-md hidden-lg" aria-label="Collapsed menu button. Press space to activate the menu. Then navigate using the tab key." aria-expanded="false" type="button"> <i class="fa fa-plus"></i> </button> </div> <ul class="menu nav pup-second-nav"> <li class="level-2" data-indent-level="2"> <a href="/how-to-file-your-taxes-step-by-step" title="Individuals" id="term-18191" rel="child" lang="en" xml:lang="en" hreflang="en">Individuals</a> </li> <li class="level-2 is-active-trail" data-indent-level="2"> <a href="/businesses" title="Businesses and self-employed" id="term-17741" rel="parent" lang="en" xml:lang="en" hreflang="en">Businesses and self-employed</a> <ul class="inner"> <li class="level-3" data-indent-level="3"> <a href="/businesses/business-tax-account" title="Business tax account" id="term-29441" rel="child" lang="en" xml:lang="en" hreflang="en">Business tax account</a> </li> <li class="level-3 is-active-parent" data-indent-level="3"> <a href="/businesses/small-businesses-self-employed" title="Small business and self-employed" id="term-17876" rel="parent" lang="en" 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data-indent-level="3"> <a href="/businesses/large-business-and-international-tax-center" title="Large business" id="term-26876" rel="child" lang="en" xml:lang="en" hreflang="en">Large business</a> </li> <li class="level-3" data-indent-level="3"> <a href="/corporations" title="Corporations" id="term-17746" rel="child" lang="en" xml:lang="en" hreflang="en">Corporations</a> </li> <li class="level-3" data-indent-level="3"> <a href="/businesses/partnerships" title="Partnerships" id="term-17866" rel="child" lang="en" xml:lang="en" hreflang="en">Partnerships</a> </li> </ul> </li> <li class="level-2" data-indent-level="2"> <a href="/charities-and-nonprofits" title="Charities and nonprofits" id="term-17426" rel="child" lang="en" xml:lang="en" hreflang="en">Charities and nonprofits</a> </li> <li class="level-2" data-indent-level="2"> <a href="/individuals/international-taxpayers" title="International taxpayers" id="term-18241" rel="child" lang="en" xml:lang="en" hreflang="en">International taxpayers</a> </li> <li class="level-2" data-indent-level="2"> <a href="/government-entities/governmental-liaisons" title="Governmental liaisons" id="term-18021" rel="child" lang="en" xml:lang="en" hreflang="en">Governmental liaisons</a> </li> <li class="level-2" data-indent-level="2"> <a href="/government-entities/federal-state-local-governments" title="Federal, state and local governments" id="term-17971" rel="child" lang="en" xml:lang="en" hreflang="en">Federal, state and local governments</a> </li> <li class="level-2" data-indent-level="2"> <a href="/government-entities/indian-tribal-governments" title="Indian tribal governments" id="term-18086" rel="child" lang="en" xml:lang="en" hreflang="en">Indian tribal governments</a> </li> <li class="level-2" data-indent-level="2"> <a href="/tax-exempt-bonds" title="Tax exempt bonds" id="term-18136" rel="child" lang="en" xml:lang="en" hreflang="en">Tax exempt bonds</a> </li> </ul> </section> </div> </div> <div class="pup-header-content-rt no-gutter col-sm-12 col-md-9"> <a id="main-content"></a> <div class="region region-content"> <div data-drupal-messages-fallback class="hidden"></div> <article about="/businesses/small-businesses-self-employed/closing-a-business" class="pup-article full clearfix row"> <div class="col-md-8 col-sm-12 col-xs-12"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><div class="pup-media-alert"> <div class="pup-media-alert__danger" role="alert"> <div class="pup-media-alert__icon"><i aria-label="Danger Alert" class="fa fa-exclamation-circle"></i></div> <div class="pup-media-alert__content"> <h2 class="pup-media-alert__content-title">Get COVID-19 tax relief</h2> <p>Before you close your business, find out if tax relief can help you stay open.</p> <ul> <li>Get information on <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="81071228-707b-4a40-a24e-91216ef062ee" href="/coronavirus/coronavirus-tax-relief-for-businesses-and-tax-exempt-entities" title="Coronavirus tax relief for businesses and tax-exempt entities">coronavirus relief for businesses</a>.</li> <li>Use the <a href="https://www.taxpayeradvocate.irs.gov/covid-19-home/covid-19-business-tax-relief/" title="TAS | Businesses and Tax-Exempt Entities Financially Impacted by the Coronavirus">COVID-19 Business Tax Relief Tool</a> to see if you qualify for special <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="47ba2a1d-cdce-4929-a459-91f4146408ed" href="/coronavirus/employer-tax-credits" title="Employer Tax Credits">business tax credits</a>.</li> </ul> </div> </div> </div> <p><a id="On this page..." name="On this page..."></a>Closing your business can be a difficult and challenging task. The IRS has resources that can help you navigate this. On this page, you’ll find the steps you’ll need to take to close your business from a federal tax perspective regardless of your business type and information to help you take care of your employees. Whether a sole proprietorship, partnership or corporation, information on this page will help you understand what to file and how to report income you receive and expenses you incur before closure. Remember to check your state responsibilities when closing a business.</p> <h2>Steps to take to close your business</h2> <p><font face="Calibri">On this page:</font></p> <ol> <li><a href="#File a Final Return and Related Forms">File a&nbsp;final return and related forms</a></li> <li><a href="#Take Care of Your Employees">Take care of your employees</a></li> <li><a href="#Pay the Tax You Owe">Pay the tax you owe</a></li> <li><a href="#Report Payments to Contract Workers">Report payments to contract workers</a></li> <li><a href="#Cancel Your EIN and Close Your IRS Business Account">Cancel your EIN and close your IRS business account</a></li> <li><a href="#Keep Your Records">Keep your records</a></li> </ol> <h3><a id="File a Final Return and Related Forms" name="File a Final Return and Related Forms"></a>1. File a final return and related forms</h3> <p>You must file a final return for the year you&nbsp;close your&nbsp;business.</p> <p>The type of return you file – and related forms you need – will depend on the type of business you have. A limited liability company (LLC) is a business organized under state law. An LLC may be classified for federal income tax purposes as a partnership, a corporation or an entity disregarded as separate from its owner.</p> <ul> <li>A <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="d9897b64-c403-4f6c-85e2-ba8e430c5527" href="/businesses/small-businesses-self-employed/sole-proprietorships" title="Sole proprietorships">sole proprietor</a> is someone who owns an unincorporated business by themselves.</li> <li>A <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="1cb7c84e-bb97-4410-847f-3281d4bc569a" href="/businesses/partnerships" title="Partnerships">partnership</a> is a relationship between two or more partners to do trade or business.</li> <li>A <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="488b2b30-7ce1-4672-a3db-3806861ecfb7" href="/businesses/small-businesses-self-employed/forming-a-corporation" title="Forming a corporation">corporation</a> is a separate taxpaying entity with at least one shareholder. This includes <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="fcc47a04-ae91-43d0-98b5-d81b8e6768d5" href="/businesses/small-businesses-self-employed/s-corporations" title="S corporations">S corporations</a>.</li> </ul> <div class="accordion-list" data-fix-id="accordion1727358554367_798547"> <div class="table-responsive"> <div aria-multiselectable="true" class="panel-group accordion-list-group accordion-list-items" id="accordion1727358554367_798547" role="tablist"> <div class="collapsible-item panel panel-default" data-fix-id="Collapsible1727358554371_631168" id="Collapsible1727358554371_631168"> <div class="collapsible-item-heading panel-heading" id="headingCollapsible1727358554371_631168" role="tab"> <h4 class="collapsible-item-title panel-title"><a aria-controls="collapseCollapsible1727358554371_631168" aria-expanded="false" class="collapsed collapsible-item-title-link" data-toggle="collapse" href="#collapseCollapsible1727358554371_631168" role="button">Sole proprietor filing requirements</a></h4> </div> <div aria-labelledby="headingCollapsible1727358554371_631168" class="collapse collapsible-item-collapse panel-collapse" id="collapseCollapsible1727358554371_631168" role="tabpanel"> <div class="table-responsive"> <div class="collapsible-item-body panel-body"> <p>File <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="4523c2d6-3fd0-4318-8fea-b48a5ad2d274" href="/forms-pubs/about-schedule-c-form-1040" title="About Schedule C (Form 1040), Profit or Loss from Business (Sole Proprietorship)">Schedule C (Form 1040 or Form 1040-SR), Profit or Loss From Business</a>, with your individual tax return for the year you close your business.</p> <p>You may also need to file the following forms. You should file these when you file your individual tax return.</p> <ul> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="b77bcdbe-a284-4bcb-bb76-e9e01a4e0513" href="/forms-pubs/about-form-4797" title="About Form 4797, Sales of Business Property">Form 4797, Sales of Business Property</a>, for each year you sell or exchange property used in your business. You also need to file this form if closing your business causes the business use of an eligible property under <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="7786b54d-973b-4f45-96c4-dcf681237df0" href="/newsroom/depreciation-expense-helps-business-owners-keep-more-money" title="Depreciation expense helps business owners keep more money">Section 179 </a>to drop to 50% or less.</li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="01136c0a-2efa-43d6-9c91-960360cd5c8b" href="/forms-pubs/about-form-8594" title="About Form 8594, Asset Acquisition Statement Under Section 1060">Form 8594, Asset Acquisition Statement</a>, if you sell your business.</li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="9691c47a-ef77-4751-9d3f-36c1b1e189d4" href="/forms-pubs/about-schedule-se-form-1040" title="About Schedule SE (Form 1040), Self-Employment Tax">Schedule SE (Form 1040), Self-Employment Tax</a>, if you have net earnings of $400 or more from your business.</li> </ul> </div> </div> </div> </div> <div class="collapsible-item panel panel-default" data-fix-id="Collapsible1727358554374_778847" id="Collapsible1727358554374_778847"> <div class="collapsible-item-heading panel-heading" id="headingCollapsible1727358554374_778847" role="tab"> <h4 class="collapsible-item-title panel-title"><a aria-controls="collapseCollapsible1727358554374_778847" aria-expanded="false" class="collapsed collapsible-item-title-link" data-toggle="collapse" href="#collapseCollapsible1727358554374_778847" role="button">Partnership filing requirements</a></h4> </div> <div aria-labelledby="headingCollapsible1727358554374_778847" class="collapse collapsible-item-collapse panel-collapse" id="collapseCollapsible1727358554374_778847" role="tabpanel"> <div class="table-responsive"> <div class="collapsible-item-body panel-body"> <p>You must file <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="6596077a-7e3f-4192-8b70-d263399b00ba" href="/forms-pubs/about-form-1065" title="About Form 1065, U.S. Return of Partnership Income">Form 1065, U.S. Return of Partnership Income</a>, for the year you close your business.</p> <p>When you file, you must:</p> <ul> <li>Report capital gains and losses on Schedule D (Form 1065).</li> <li>Check the “final return” box (it’s near the top of the front page of the return, below the name and address).</li> <li>Check the “final K-1” box on <a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="c8db852e-949a-49af-adc7-7dd7661acab2" href="https://www.irs.gov/pub/irs-pdf/f1065sk1.pdf" title="2023 Form 1065 (Schedule K-1) (PDF)">Schedule K-1 <span class="link-label label-file label-file-pdf">PDF</span></a>.</li> </ul> <p>You may also need to file these other forms with your Form 1065:</p> <ul> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="b77bcdbe-a284-4bcb-bb76-e9e01a4e0513" href="/forms-pubs/about-form-4797" title="About Form 4797, Sales of Business Property">Form 4797, Sales of Business Property</a>, for each year your partnership sells or exchanges property used in the business. You also need to file this form if closing your business causes business use of an eligible property under <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="7786b54d-973b-4f45-96c4-dcf681237df0" href="/newsroom/depreciation-expense-helps-business-owners-keep-more-money" title="Section 179">Section 179 </a>to drop to 50% or less.</li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="01136c0a-2efa-43d6-9c91-960360cd5c8b" href="/forms-pubs/about-form-8594" title="About Form 8594, Asset Acquisition Statement">Form 8594, Asset Acquisition Statement</a>, if you sell your business.</li> </ul> </div> </div> </div> </div> <div class="collapsible-item panel panel-default" data-fix-id="Collapsible1727358554376_797523" id="Collapsible1727358554376_797523"> <div class="collapsible-item-heading panel-heading" id="headingCollapsible1727358554376_797523" role="tab"> <h4 class="collapsible-item-title panel-title"><a aria-controls="collapseCollapsible1727358554376_797523" aria-expanded="false" class="collapsed collapsible-item-title-link" data-toggle="collapse" href="#collapseCollapsible1727358554376_797523" role="button">Corporation filing requirements (includes S corporations), updated December 6, 2023</a></h4> </div> <div aria-labelledby="headingCollapsible1727358554376_797523" class="collapse collapsible-item-collapse panel-collapse" id="collapseCollapsible1727358554376_797523" role="tabpanel"> <div class="table-responsive"> <div class="collapsible-item-body panel-body"> <p>You must file <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="4d4a03ad-2b1a-46b8-96e4-d1449a953be3" href="/forms-pubs/about-form-966" title="About Form 966, Corporte Dissolution or Liquidation">Form 966, Corporate Dissolution or Liquidation</a>, if you adopt a resolution or plan to dissolve the corporation or liquidate any of its stock.</p> <p>You must also file your corporation’s final income tax return. Remember to check the “final return” box, which is near the top of the front page of the return, below the name and address.</p> <p>For a&nbsp;<strong>C corporation </strong>you<strong> </strong>must:</p> <ul> <li>File <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="50e7fbf4-f830-475a-85a5-103ce4e35d66" href="/forms-pubs/about-form-1120" title="About Form 1120, U.S. Corporate Income Tax Return">Form 1120, U.S. Corporate Income Tax Return</a>, for the year you close the business.</li> <li>Report capital gains and losses on Schedule D (Form 1120).</li> </ul> <p>For an&nbsp;<strong>S corporation</strong> you must:</p> <ul> <li>File <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="81676fe7-ce38-4570-b29e-3b9b315510fd" href="/forms-pubs/about-form-1120-s" title="About Form 1120-S, U.S. Income Tax Return for an S Corporation">Form 1120-S, U.S. Income Tax Return for an S Corporation</a>&nbsp;for the year you close the business.</li> <li>Report capital gains and losses on Schedule D (Form 1120-S).</li> <li>Check the "final K-1" box on <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="81676fe7-ce38-4570-b29e-3b9b315510fd" href="/forms-pubs/about-form-1120-s" title="About Form 1120-S, U.S. Income Tax Return for an S Corporation">Schedule K-1</a>.</li> </ul> <p>Regardless of the type of corporation, you may also need to file these forms when you file your Form 1120 or 1120-S:</p> <ul> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="b77bcdbe-a284-4bcb-bb76-e9e01a4e0513" href="/forms-pubs/about-form-4797" title="About Form 4797, Sales of Business Property">Form 4797, Sales of Business Property</a>, for each year you sell or exchange property used in the business. You also need to file this form if closing your business causes the business use of an eligible property under <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="7786b54d-973b-4f45-96c4-dcf681237df0" href="/newsroom/depreciation-expense-helps-business-owners-keep-more-money" title="Section 179">Section 179 </a>to drop to 50% or less.</li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="01136c0a-2efa-43d6-9c91-960360cd5c8b" href="/forms-pubs/about-form-8594" title="About Form 8594, Asset Acquisition Statement">Form 8594, Asset Acquisition Statement</a>, if you sell your business.</li> </ul> </div> </div> </div> </div> </div> </div> </div> <p><a href="#On this page...">Back to top</a></p> <h3><a id="Take Care of Your Employees" name="Take Care of Your Employees"></a>2. Take care of your employees</h3> <h4>Employment taxes</h4> <p>If you have one or more employees, you must pay them any final wages and compensation owed. You must also make final <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="e5b15777-9944-4dc0-9f03-2069ce340ce2" href="/businesses/small-businesses-self-employed/depositing-and-reporting-employment-taxes" title="federal tax deposits and report">federal tax deposits and report employment taxes</a>. If you don’t withhold or deposit employee income, Social Security and Medicare taxes, the <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="df41e142-437c-44b3-88e1-001c88445c71" href="/businesses/small-businesses-self-employed/employment-taxes-and-the-trust-fund-recovery-penalty-tfrp" title="Employment Taxes and the Trust Fund Recovery Penalty">Trust Fund Recovery Penalty </a>may apply.</p> <p>To report employment taxes, you may need to file the following forms:</p> <ul> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="8f58c547-be23-4200-957a-8b7271aa94b9" href="/forms-pubs/about-form-941" title="About Form 941, Employer’s Quarterly Federal Tax Return">Form 941, Employer’s Quarterly Federal Tax Return</a>, or <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="9148baba-4f64-49d1-b8d9-bc1711297eb6" href="/forms-pubs/about-form-944" title="About Form 944, Employer's Annual Federal Tax Return">Form 944, Employer’s Annual Federal Tax Return</a>, for the quarter in which you make final wage payments. <ul> <li>Check the box to tell the IRS your business has closed and enter the date final wages were paid on line 17 of Form 941 or line 14 of Form 944.</li> <li>Attach a statement to the return showing the name of the person keeping the payroll records and the address where those records will be kept.</li> </ul> </li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="9fd2cf25-ec5b-4f17-b78d-9926ac66fd51" href="/forms-pubs/about-form-940" title="About Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return">Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return</a>, for the calendar year in which you paid final wages. <ul> <li>Check box "d" in the Type of Return section to show that the form is final.</li> </ul> </li> </ul> <p>You must also provide a <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="f1cb3aba-234d-4d61-aa27-d77b285d7723" href="/forms-pubs/about-form-w-2" title="About Form W-2, Wage and Tax Statement">Form W-2, Wage and Tax Statement</a>, to each of your employees for the calendar year in which you pay them their final wages. You should provide Forms W-2 to your employees by the due date of your final Form 941 or Form 944. Generally, you furnish copies B, C and 2 to the employees. You file <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="089db239-0c47-49b5-922b-95d653118b03" href="/forms-pubs/about-form-w-3" title="Form W-3">Form W-3</a>, Transmittal of Income and Tax Statements to transmit Copy A to the Social Security Administration.</p> <p>If your employees receive tips, you must file <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="5046e489-57b2-4a17-a86a-e20003b5b1c5" href="/forms-pubs/about-form-8027" title="About Form 8027, Employer’s Annual Information Return of Tip Income and Allocated Tips">Form 8027, Employer’s Annual Information Return of Tip Income and Allocated Tips</a>, to report final tip income and allocated tips.</p> <h4>Pension or benefit plans</h4> <p>If you provide a pension or benefit plan for your employees, see how to <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="978bb71f-65be-4579-80d9-0602b5a362ce" href="/retirement-plans/plan-participant-employee/retirement-topics-termination-of-plan" title="Retirment Topics - Termination of Plan">Terminate a Retirement Plan</a>. If you provide Health Savings Accounts or similar programs for your employees, see <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="5b27afe3-8cb8-4b50-8d78-1d0bcc638d48" href="/forms-pubs/about-publication-969" title="About Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans">About Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans</a>.</p> <p><a href="#On this page...">Back to top</a></p> <h3><a id="Pay the Tax You Owe" name="Pay the Tax You Owe"></a>3. Pay the tax you owe</h3> <p>See <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="375ad50a-8cda-4b40-8cc1-8cd3facd7307" href="/payments" title="Paying Your Taxes">Paying Your Taxes</a> for ways to pay the tax you owe.</p> <p><a href="#On this page...">Back to top</a></p> <h3><a id="Report Payments to Contract Workers" name="Report Payments to Contract Workers"></a>4. Report payments to contract workers</h3> <p>If you have paid any contractors at least $600 for services (including parts and materials) during the calendar year in which you close your business, you must report those payments. Use <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="78f4ee37-e492-4bc9-b6af-9f4ee9a7f147" href="/forms-pubs/about-form-1099-nec" title="About Form 1099-NEC, Nonemployee Compensation">Form 1099-NEC, Nonemployee Compensation</a>.</p> <p>Use <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="5209c385-65a2-4a90-91cf-86eafd8696c5" href="/forms-pubs/about-form-1096" title="About Form 1096, Annual Summary and Transmittal of U.S. Information Returns">Form 1096, Annual Summary and Transmittal of U.S. Information Returns</a>, to send paper copies of all Forms 1099 to us. Some filers must file Forms 1099 <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="909ba5ee-37cf-49de-81c5-653e7980d2e1" href="/taxtopics/tc801" title="Topic No. 801 Who Must File Information Returns Electronically">electronically</a>.</p> <p><a href="#On this page...">Back to top</a></p> <h3><a id="Cancel Your EIN and Close Your IRS Business Account" name="Cancel Your EIN and Close Your IRS Business Account"></a>5. Cancel your EIN and close your IRS business account</h3> <p>The employer identification number – or EIN – assigned to your business is the permanent federal taxpayer identification number for that business. To cancel your EIN and close your IRS business account, you need to send us a letter that includes:</p> <ul> <li>The complete legal name of the business</li> <li>The business EIN</li> <li>The business address</li> <li>The reason you wish to close the account</li> </ul> <p>If you kept the notice, we sent you when we assigned your EIN, you should enclose a copy of it with your EIN cancellation letter. Send both documents to us at:</p> <p class="col-xs-offset-1">Internal Revenue Service<br> Cincinnati, OH 45999</p> <p>We cannot close your business account until you have filed all necessary returns and paid all taxes owed.</p> <p><a href="#On this page...">Back to top</a></p> <h3><a id="Keep Your Records" name="Keep Your Records"></a>6. Keep your records</h3> <p>How long you need to keep your business records depends on what’s recorded in each document.</p> <ul> <li><strong>Property records</strong>: Generally, keep records relating to property until the period of limitations expires for the year in which you dispose of the property. The period of limitations is the period of time in which you can amend your tax return to claim a credit or refund, or the IRS can assess additional tax.</li> <li><strong>Employment tax records</strong>: Keep all <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="9a17678c-39c9-4c54-9bf2-9fff6d9f8438" href="/businesses/small-businesses-self-employed/employment-tax-recordkeeping" title="Employment Tax Recordkeeping">records of employment taxes</a> for at least four years.</li> </ul> <p>For more details, see <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="2d15eb76-1161-4012-9549-2fab52268a97" href="/businesses/small-businesses-self-employed/how-long-should-i-keep-records" title="How Long Should I Keep Records?">How Long Should I Keep Records?</a></p> <p><a href="#On this page...">Back to top</a></p> <h2>Related</h2> <ul> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="e3e7fbbf-d94e-4c2e-abbe-075874fefc22" href="/forms-pubs/about-publication-334" title="Publication 334, Tax Guide for Small Business (For Individuals Who Use Schedule C)">Publication 334, Tax Guide for Small Business (For Individuals Who Use Schedule C)</a></li> <li><a href="/pub/irs-pdf/p3402.pdf" title="Publication 3402, Taxation of Limited Liability Companies">Publication 3402, Taxation of Limited Liability Companies <span class="link-label label-file label-file-pdf">PDF</span></a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="674aaa1e-4416-43dc-92a0-afb8618070c9" href="/forms-pubs/about-publication-542" title="Publication 542, Corporations">Publication 542, Corporations</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="d64dd253-0fb4-4594-b261-a43861b0d0a7" href="/businesses/small-businesses-self-employed/paying-yourself" title="Paying Yourself">Paying Yourself</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="9c4fd76e-7089-4691-af49-5f571d018f83" href="/forms-pubs/about-publication-541" title="Publication 541, Partnerships">Publication 541, Partnerships</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="4c7e7f58-e93a-4c32-9a3b-969a751ef032" href="/newsroom/irs-provides-guidance-under-the-cares-act-to-taxpayers-with-net-operating-losses" title="The CARES Act for taxpayers with net operating losses">The CARES Act for taxpayers with net operating losses</a></li> </ul> <h2>E-Posters</h2> <ul> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="09b50093-9ebb-4791-b925-f6f26d838608" href="https://www.irs.gov/pub/irs-pdf/p5447.pdf" title="Publication 5447, How to Close a Sole Proprietorship">Publication 5447, How to Close a Sole Proprietorship <span class="link-label label-file label-file-pdf">PDF</span></a> (<a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="f52f9c40-221d-46b6-b2ae-25b0f540b8ad" href="https://www.irs.gov/pub/irs-pdf/p5447sp.pdf" title="Publication 5447, How to Close a Sole Proprietorship">Spanish <span class="link-label label-file label-file-pdf">PDF</span></a>)</li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="1df0e399-6254-4e4c-8ed4-9955b6f842d8" href="https://www.irs.gov/pub/irs-pdf/p5447a.pdf" title="Publication 5447-A, How to Close a Partnership">Publication 5447-A, How to Close a Partnership <span class="link-label label-file label-file-pdf">PDF</span></a> (<a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="9c017793-9a26-4cb7-962f-0df55e49d5ad" href="https://www.irs.gov/pub/irs-pdf/p5447asp.pdf" title="Publication 5447-Am, How to Close a Partnership">Spanish <span class="link-label label-file label-file-pdf">PDF</span></a>)</li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="c16649fd-7cc6-4112-ac9e-66a262124f6e" href="https://www.irs.gov/pub/irs-pdf/p5447b.pdf" title="Publication 5447-B, How to Close a Corporation">Publication 5447-B, How to Close a Corporation <span class="link-label label-file label-file-pdf">PDF</span></a> (<a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="93d2fc45-7804-44b6-a584-e0ad547814c6" href="https://www.irs.gov/pub/irs-pdf/p5447bsp.pdf" title="Publication 5447-B, How to Close a Corporation">Spanish <span class="link-label label-file label-file-pdf">PDF</span></a>)</li> </ul> </div> </div> <div class="col-md-4 col-sm-12 col-xs-12 block-region-right-column"> <div class="field field--name-field-pup-article-callout field--type-entity-reference-revisions field--label-hidden field--items row"> <div class="field--item col-sm-6 col-md-12"> <div class="paragraph paragraph--type--pup-callout paragraph--view-mode--default"> <h3 class="block-title">Related</h3> <div class="field field--name-field-pup-block-reference field--type-entity-reference field--label-hidden field--item"> <div class="field-block-content-list__list"> <div class="field-block-content-list__item"> <a href="/businesses/small-businesses-self-employed/if-you-no-longer-need-your-ein" rel="bookmark"> <span>If you no longer need your EIN</span> </a> </div> <div class="field-block-content-list__item"> <a href="/businesses/small-businesses-self-employed/declaring-bankruptcy" rel="bookmark"> <span>Declaring bankruptcy</span> </a> </div> <div class="field-block-content-list__item"> <a href="/businesses/small-businesses-self-employed/sale-of-a-business" rel="bookmark"> <span>Sale of a business</span> </a> </div> <div class="field-block-content-list__item"> <a href="/businesses/small-businesses-self-employed/state-government-websites" rel="bookmark"> <span>State government websites</span> </a> </div> <div class="field-block-content-list__item"> <a href='https://www.sba.gov/managing-business/closing-down-your-business'>SBA Advice on Closing a Business</a> </div> </div> </div> </div> </div> </div> </div> </article> </div> </div> </div> </div> <div class="container"> <div class="pup-bodycopy-footer"> <div class='pup-content-revision col-xs-12 col-sm-6'> Page Last Reviewed or Updated: 26-Sep-2024 </div> <div class='pup-share-menu col-xs-12 col-sm-6'> <div class="region region-share-content"> <section id="block-pup-irs-addtoanybuttons" data-block-plugin-id="addtoany_block" class="block block-addtoany block-addtoany-block clearfix"> <span class="a2a_kit a2a_kit_size_24 addtoany_list" data-a2a-url="https://www.irs.gov/businesses/small-businesses-self-employed/closing-a-business" data-a2a-title="Closing a business"><div class="pup-share-items"><ul class="nav navbar-nav navbar-right"><li class="dropdown"><a href="#" class="dropdown-toggle pup-share-link" data-toggle="dropdown" role="button" 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