Filing Requirements

Here you can learn about your filing requirements when closing your business.

Visit Closing a Business from the IRS for a useful checklist, information about declaring bankruptcy, retirement topics, and more.

Payroll Tax

• Required Filings and Due Dates
• Payroll Tax Deposit
• Commercial Employer Account Registration and Update Form (DE 1) (PDF)

Sales and Use Tax

• Closing Out Your Account
• Closing Out Your Seller’s Permit