Massachusetts Entity Dissolution Information

• Articles of Voluntary Dissolution - A corporation may dissolve at any time after submitting articles of dissolution to the Division to authorize the dissolution.
• Articles of Voluntary Dissolution of Corporation Which Has Not Issued Shares or Has Not Commenced Business - A corporation that has not issued shares or has not commenced business may dissolve by majority vote of the incorporators or initial directors by filing a voluntary dissolution as such.
• Articles of Revocation of Dissolution - A corporation that has voluntarily dissolved may revoke its dissolution by filing articles of revocation of dissolution with the Division within 120 days after the effective date of the dissolution. The articles of dissolution must accompany this revocation.

Mail, fax, or online.

$100 + $10 if filing by fax or online

• A corporation may dissolve at any time after submitting articles of dissolution to the Division to authorize the dissolution. In order to file articles of dissolution, a corporation must file all annual reports owed by it for the last 10 fiscal years.
• If the corporation has not completed its current year at the time it files articles of dissolution, it will be required to file an annual report for the current fiscal year if more than six months have passed since the close of its prior fiscal year or if the corporation has issued additional shares during the prior fiscal year.

Online

$100 + $10 online filing fee

• Articles of Voluntary Dissolution - A corporation may dissolve at any time after submitting articles of dissolution to the Division to authorize the dissolution.
• Articles of Voluntary Dissolution of Corporation Which Has Not Issued Shares or Has Not Commenced Business - A corporation that has not issued shares or has not commenced business may dissolve by majority vote of the incorporators or initial directors by filing a voluntary dissolution as such.
• Articles of Revocation of Dissolution - A corporation that has voluntarily dissolved may revoke its dissolution by filing articles of revocation of dissolution with the Division within 120 days after the effective date of the dissolution.  The articles of dissolution must accompany this revocation.

Mail or online.

$100 + $10 if filing by fax or online

In order to file articles of dissolution, a corporation must file all annual reports owed by it for the last 10 fiscal years.

Mail, in-person, or fax.

$100 + $10 if filing by fax

A certificate of limited partnership must be canceled upon the dissolution and commencement of winding up the partnership or at any time there are no limited partners.