The Request for Consent to Dissolution is the form the NYC Department of Finance (DOF), Collection Division, uses to give the Commissioner of Finance's consent when a corporation dissolves. Under Section 1004 of the Business Corporation Law, tax clearance must be obtained from DOF, and the resulting Dissolution Consent is attached to the Certificate of Dissolution of corporations that have done business in and incurred tax liability to the City of New York. On FillingPDF you can fill out the form online and download or print the completed PDF; DOF publishes the official PDF, and the completed form is mailed to the Collection Division.
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What is Request for Consent to Dissolution – New York City, NY?
The Request for Consent to Dissolution is the New York City Department of Finance (DOF) form a corporation uses to ask the Commissioner of Finance for consent to dissolve, the tax clearance that the Business Corporation Law requires at dissolution.
The form is issued by the DOF Collection Division. It states that, under Section 1004 of the Business Corporation Law, as of October 1, 2009, Tax Clearance must be obtained from DOF when dissolving a corporation. The Dissolution Consent must be attached to the Certificate of Dissolution of corporations that have done business in and incurred tax liability to the City of New York.
The request identifies the corporation and the period it operated in the city. It asks for:
- the corporation name and Taxpayer Identification Number;
- the address, telephone number and email address;
- the state and county of incorporation and the date of incorporation;
- the date the business began in NYC and the date it ended in NYC;
- the name, title, signature and date of the person signing.
The printed footer reads "Request for Dissolution - Rev. 01.07.2014". DOF lists the document on its business forms page as Request for Consent to Dissolution (GCT), next to a separate form, Request for Supplementary Information for Consent to Dissolution. This page covers only the request itself.
Who needs to file Request for Consent to Dissolution – New York City, NY?
A corporation that is being dissolved and has done business in and incurred tax liability to the City of New York uses this request to obtain the Dissolution Consent from the NYC Department of Finance. The form says that consent must be attached to the Certificate of Dissolution of such corporations.
Who signs and files:
- The form is completed by a signer whose printed or typed name and title appear at the bottom, along with a signature and date.
- If you are filing the request on behalf of a corporation, you must obtain and submit a signed and dated Power of Attorney with the request. DOF's business forms page lists a Power of Attorney form, POA-1.
The form ties the attachment requirement to corporations that have done business in and incurred tax liability to the City. If you are unsure whether that description fits your corporation, ask DOF before you file.
When to file Request for Consent to Dissolution – New York City, NY
Submit the request when a corporation is being dissolved: the form says Tax Clearance must be obtained from the NYC Department of Finance when dissolving a corporation, as of October 1, 2009. Because the Dissolution Consent has to be attached to the Certificate of Dissolution, you need it by the time that certificate is filed.
The form prints no separate due date, filing window or processing time, and it sets no renewal or validity period. If a Power of Attorney is needed because someone files for the corporation, have it signed and dated before you mail the request.
Documents you need
- A signed and dated Power of Attorney, only if you are filing the request on behalf of a corporation. DOF's business forms page lists Power of Attorney POA-1.
How to fill out Request for Consent to Dissolution – New York City, NY
Enter the corporation name and ID
Write the corporation's name and its Taxpayer Identification Number in the two spaces under "Request for Consent of the Commissioner of Finance for the dissolution of".
Enter the corporation's address
Fill in Address (number and street), City, State and Zip Code.
Add telephone and email
Enter the Telephone Number with area code and the Email Address for the corporation.
Give state and county of incorporation
In State and County of Incorporation, enter where the corporation was incorporated.
Enter the date of incorporation
Fill in the Date of Incorporation in the three date boxes provided.
Enter the NYC business dates
Enter the Date Business Began (in NYC) and the Date Business Ended (in NYC) in the date boxes.
Print the signer's name and title
Print or type the Name of Signer and the Title of Signer in the two lines above the signature.
Sign and date the request
The signer signs and enters the date. If you file for a corporation, prepare a signed and dated Power of Attorney to send with the request.
Review and download the completed PDF
Check every entry against the corporation's records, then download or print the completed PDF from FillingPDF and mail it as described under How to submit.
How to submit Request for Consent to Dissolution – New York City, NY
The form names one channel: mail. Complete it, sign and date it where indicated, and send it to:
NYC Department of Finance, Collection Division, Quality Management/Special Project, 59 Maiden Lane, 28th Fl., New York, NY 10038
- By mail: the address above, as printed on the form. The form gives no email, online portal or in-person option.
- Power of Attorney: if you are filing the request on behalf of a corporation, include a signed and dated Power of Attorney with it.
The form mentions no fee. The DOF business forms page is the place to look for related forms. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Filing on behalf of a corporation without a signed and dated Power of Attorney, which the form requires in that case.
- Leaving the signature or date blank; the form tells you to complete, sign and date where indicated.
- Mailing the request somewhere other than NYC Department of Finance, Collection Division, Quality Management/Special Project, 59 Maiden Lane, 28th Fl., New York, NY 10038.
- Omitting the dates the business began and ended in NYC, which the form asks for in separate date boxes.
- Leaving out the Taxpayer Identification Number next to the corporation name.
- Forgetting to print or type the signer's name and title above the signature.
- Not attaching the Dissolution Consent to the Certificate of Dissolution for a corporation that has done business in and incurred tax liability to the City.
Frequently asked questions
What is the Request for Consent to Dissolution?
It is the NYC Department of Finance Collection Division form used to request the Commissioner of Finance's consent to dissolve a corporation. The resulting Dissolution Consent is attached to the Certificate of Dissolution of corporations that have done business in and incurred tax liability to New York City.
Do I need NYC tax clearance to dissolve a corporation?
Yes, in the cases the form describes. Under Section 1004 of the Business Corporation Law, as of October 1, 2009, Tax Clearance must be obtained from the NYC Department of Finance when dissolving a corporation, and the Dissolution Consent is attached to the Certificate of Dissolution.
Where do I mail the Request for Consent to Dissolution?
Mail it to NYC Department of Finance, Collection Division, Quality Management/Special Project, 59 Maiden Lane, 28th Fl., New York, NY 10038. The form gives no other submission channel.
Can someone file the request on behalf of a corporation?
Yes, with a Power of Attorney. The form says that if you file on behalf of a corporation, you must obtain and submit a signed and dated Power of Attorney with the request. DOF's business forms page lists Power of Attorney POA-1.
Is this a NYC property tax form?
No. It is a Collection Division request for consent to dissolve a corporation and is listed among DOF's business forms, not property tax forms. It asks for the corporation's Taxpayer Identification Number and its NYC business start and end dates.
Can I fill out the Request for Consent to Dissolution online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF does not send the form to DOF or obtain the consent for you; you mail the completed form to the Collection Division.
What dates does the form ask for?
Three dates plus the signing date: the Date of Incorporation, the Date Business Began (in NYC) and the Date Business Ended (in NYC). The signer also dates the form next to the signature.
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