Closing a Business Checklist

Step 1 End or Cancel Your Business with the Maryland Department of Assessments & Taxation

Closing your business with the Maryland Department of Assessments and Taxation is the first step. NOTE: If you’re closing a corporation, you must be in good standing before you can file to end your business.

If you're canceling an LLC or corporation, click here to begin the process. If you’re canceling a trade name, click here.

Step 2 Close Your Business with the Comptroller of Maryland

To close your withholding account, please call 410-260-7980 or 1-800-638-2937, Monday – Friday, 8:30am to 4:30pm. You can also close your withholding account by completing Form MW506FR, or by completing and resubmitting the Final Report Form in your withholding coupon booklet. Please be prepared to have your name, telephone number, account number, reason for closing the account, and closing date.

If you need to close your Sales and Use Tax account, please call 410-260-7980 or 1-800-638-2937, Monday – Friday, 8:30am to 4:30pm. You can also close your Sales and Use Tax account by completing Form 202FR, or by finishing and submitting the Final Report Form in your sales and use tax coupon booklet. Please be prepared to have your name, telephone number, account number, reason for closing the account, and closing date.

Step 3 Close Your Business with the IRS

There are steps to close your business with the IRS and federal government. For more information, please visit the IRS Closing a Business Checklist website.

Step 4 Close Your Business with local agencies

There may be steps you have to take to close your business with your local city and/or county government(s). If you registered your business with your city and/or county government, please check with them to verify if there are further steps to close/dissolve your account.

Step 5 Close out your license with the Maryland Department of Labor (If Applicable)

If you have a license from the Occupational and Professional Division at the Maryland Department of Labor, click here to find your licensing contact, and send an email to the respective email address requesting to surrender or deactivate your license.

Step 6 Close out your Alcohol Permits, Non-Resident Dealer Beer Permit, Alcohol License, Tobacco License, and/or Motor Fuel and IFTA Accounts (If Applicable)

Close an Alcohol Permit

• Send a written request to close the account (must be on letterhead and signed by an officer, member or partner)
• Return permit with the letter
• We will verify that all returns/reports/liabilities are current before account will be closed

Close Non-resident Dealer Beer Permits

• Send a written request to close the account (must be on letterhead and signed by an officer, member or partner)
• Return permit with the letter
• Send Form 1-1 with the letter to get refund of their prepay
• We will verify that all returns/reports/liabilities are current before account will be closed

Close Alcohol Licenses

• Send a written request to close the account (must be on letterhead and signed by an officer, member or partner)
• Return license with the letter
• Close-out audit may be requested. License will be closed once audit is complete
• We will verify that all returns/reports/liabilities are current before the account will be closed

Close Tobacco Licenses

• Send a written request to close the account (must be on letterhead and signed by an officer, member or partner)
• Return license with the letter
• We will verify that all returns/reports/liabilities are current before the account will be closed

Close Motor Fuel and IFTA Accounts

• Send a written request to close the account (must be on letterhead and signed by an officer, member or partner and must include account number)

Written requests to close: Alcohol Permits, Non-resident Dealer Beer Permits, Alcohol Licenses, Tobacco Licenses and Motor Fuel and IFTA Accounts can be sent to:

For further information call 410-260-7314 or visit the Maryland Comptroller's Closing A Business page.