Tax Clearance


What is a tax clearance?

A tax clearance is a certificate stating that a corporation has no tax due. The certificate may be issued for all taxes or for a tax or taxes specified by the business.

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Why do I need a tax clearance?

A tax clearance is required by the Secretary of State if a corporation's charter is administratively dissolved and the corporation wishes to be reinstated, or if the corporation is filing Articles of Voluntary Dissolution, Withdrawal, Termination, or Merger. A tax clearance is also required for a financial closing or sale of a business. Obtain the clearance certificate before you file the proper applications with the Secretary of State's office.

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How do I apply for a tax clearance?

Complete Form 943 a Request For Tax Clearance and submit it to the Department of Revenue's Tax Clearance Unit. Once the form is completed and signed by a corporate officer it can be mailed or faxed to the tax clearance unit. If a request is faxed, it is not necessary to send the original.

Mailing Address:
Missouri Department of Revenue
Tax Clearance Unit
PO Box 3666
Jefferson City, MO 65105-3666
Fax: 573-522-1265

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Does a tax clearance letter serve as a corporate reinstatement, termination, merger, voluntary dissolution, or withdrawal?

The clearance letter only states that the corporation has no delinquencies for the requested tax types. The certificate does not constitute reinstatement of corporation status or rights. For reinstatement, termination, merger, voluntary dissolution and withdrawal, submit the proper application(s) to the Secretary of State's office.

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What are the consequences of being administratively dissolved versus voluntarily dissolved?

If the corporation voluntarily dissolves it indicates the corporation requested the dissolution. If the corporation is administratively dissolved, the Secretary of State's office has dissolved the corporation. An administrative dissolution could cause difficulty in the future if the corporation wishes to bid on a state contract, or tries to obtain a loan or complete certain financial transactions through a bank. The Secretary of States website may be viewed for additional information, forms and to check the current status of the corporation.

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What are the reasons a corporation may be administratively dissolved?

A corporation may be dissolved for failure to file its Annual Report, failure to file and/or pay required taxes, failure to maintain a registered agent, or practicing fraud against the state.

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Can I do business in Missouri if my business has been dissolved?

You cannot conduct business in Missouri if your business has been administratively dissolved. If you have questions concerning the status of your business, please contact the Missouri Secretary of State's office by phone telephone at 573-751-4153.

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What if I have questions about my tax clearance application?

Please call the Tax Clearance Unit at 573-751-9268, or email the unit at taxclearance@dor.mo.gov

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