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How to Shut Down a Business in Pennsylvania

Complete guide to dissolving your business entity with the Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations.

Quick Answer

To dissolve a business in Pennsylvania, file Certificate of Dissolution - Domestic Limited Liability Company with the Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations. The LLC filing fee is $70 and corporation fee is $70. Pennsylvania requires tax clearance from the Pennsylvania Department of Revenue before dissolution. Standard processing takes 7-10 business days.

Quick Facts

Filing Agency Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations
Website https://www.pa.gov/agencies/dos/programs/business/
LLC Dissolution Fee $70
Corporation Dissolution Fee $70
Tax Clearance Required Yes
Processing Time 7-10 business days
Online Filing Yes
Phone (717) 787-1057

LLC Dissolution in Pennsylvania

Form
Certificate of Dissolution - Domestic Limited Liability Company
Fee
$70
Online
Yes
Processing
7-10 business days
Download Form →

Steps to Dissolve an LLC

  1. 1 Vote to dissolve according to your operating agreement or by majority vote of members
  2. 2 Obtain Tax Clearance Certificate from the PA Department of Revenue (Form REV-181)
  3. 3 Obtain clearance from the PA Department of Labor and Industry
  4. 4 Wind up business affairs, settle debts, and distribute remaining assets
  5. 5 Notify all known creditors in writing
  6. 6 File final federal and state tax returns
  7. 7 File Certificate of Dissolution (Form DSCB:15-8975/8978) with the Department of State ($70 fee)
  8. 8 Cancel any business licenses, permits, and fictitious names

Corporation Dissolution in Pennsylvania

Form
Articles of Dissolution - Domestic Business Corporation
Fee
$70
Online
Yes
Processing
7-10 business days
Download Form →

Steps to Dissolve a Corporation

  1. 1 Board of directors adopts a resolution recommending dissolution
  2. 2 Shareholders approve dissolution by majority vote
  3. 3 Obtain Tax Clearance Certificate from the PA Department of Revenue (Form REV-181)
  4. 4 Obtain clearance from the PA Department of Labor and Industry, Office of UC Tax Services
  5. 5 Notify all known creditors and claimants in writing
  6. 6 Wind up business affairs, settle debts, and distribute remaining assets
  7. 7 File final federal and state tax returns
  8. 8 File Articles of Dissolution (Form DSCB:15-1977/5977) with the Department of State ($70 fee)
  9. 9 Cancel all business licenses, permits, and fictitious names

Tax Requirements

Tax Clearance Required
Yes
Final Return Required
Yes

Tax Agency: Pennsylvania Department of Revenue

https://www.pa.gov/agencies/revenue/

Phone: (717) 783-8434

Tax clearance is mandatory before dissolution. Submit Form REV-181 (Application for Tax Clearance Certificate) to the Department of Revenue. Processing takes approximately 4 weeks. You must also obtain a separate clearance from the Department of Labor and Industry, Office of Unemployment Compensation Tax Services. Both clearances must be obtained before filing dissolution with the Department of State.

Additional Requirements

Publication Required: No
Creditor Notification: Must notify all known creditors and claimants in writing with information about submitting claims
Employee Notification: Must comply with federal WARN Act for layoffs of 100+ employees. Provide final paychecks by next regular payday.
Board/Member Approval: LLCs require member vote per operating agreement. Corporations require board resolution and shareholder majority approval.
Winding Up Period: Entity continues to exist for purposes of winding up after dissolution is filed
Registered Agent: Registered office must be maintained until dissolution is complete and all affairs are wound up

Contact Information

Agency: Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations

Address: 401 North Street, Room 206, Harrisburg, PA 17120

Phone: (717) 787-1057

Website: https://www.pa.gov/agencies/dos/programs/business/

Online Portal: https://hub.business.pa.gov/

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This guide is for informational purposes only and does not constitute legal advice. Information is sourced from official state websites and was last verified in 2026. Always confirm current requirements directly with the Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations. Consult an attorney for advice specific to your situation.