The process for dissolving a business depends on the ownership structure and the type of taxes that applied to the business. Two District agencies provide specific guidance regarding the steps you must take to dissolve your business: the Department of Consumer and Regulatory Affairs and the Office of Tax and Revenue.
Department of Consumer and Regulatory Affairs
You must file Articles of Dissolution to dissolve most types of businesses in the District of Columbia. The information required in the document will vary according to your business ownership structure. For information regarding dissolving a business in the District of Columbia, call (202) 442-4400, Monday – Friday, 8:30 am – 4:15 pm. For sample documents relating to filing your Articles of Dissolution, visit the publication list of dissolution documents on DCRA's website.
NOTE: Once the company is dissolved, the company name and any trade names can be assumed by another business without notice.
Office of Tax and Revenue
The requirements for informing the Office of Tax and Revenue regarding dissolving your business will vary based on the specific type of taxes your business paid and the tax forms you were required to file. For information regarding the tax-related requirements to dissolve a business, call (202) 727-4TAX (727-4829), Monday – Friday, 8:15 am – 4:30 pm. Visit the Business Tax Service Center for general tax information.