FTB Abatement and Voluntary Administrative Termination

Step 1: Check the status of your domestic LLC on the California Business Search at bizfileOnline.sos.ca.gov by searching by LLC name or SOS entity number. If your domestic LLC has 'ACTIVE' status, log in to your account at bizfileOnlne.sos.ca.gov, search for your entity using the Business Search or in My Business Records, select File Amendment, select Termination - CA LLC and follow the online prompts. Once your LLC has been terminated on SOS records, contact FTB at (916) 845-7700 to proceed with the FTB Voluntary Administrative Termination (Cancellation) process.

NOTE: If your LLC has a status indicating FTB suspended (e.g. status FTB SUSPENDED, SOS/FTB SUSPENDED), you will not be able to terminate online or by submitting the required forms and you should begin with Step 2.

Step 2: Visit FTB to obtain, complete, and submit form FTB 3716 PC (PDF), Domestic Limited Liability Company Request for Voluntary Administrative Cancellation. 

Step 3:  Once Step 2 is complete and the FTB approval letter is obtained, visit bizfile California to obtain and complete Secretary of State Certificate of Cancellation (Form LLC-4/7 (PDF), and if applicable, Form LLC-3 (PDF)). Read all form instructions before completing the form(s).

Step 4:  Submit a copy of the FTB conditional approval letter with the required Secretary of State cancellation filing(s) to the Secretary of State.

Step 1: Check the status of your domestic stock corporation on the California Business Search at bizfileOnline.sos.ca.gov by searching by corporation name or SOS entity number. If your domestic stock corporation has 'ACTIVE' status, log in to your account at bizfileOnline.sos.ca.gov, search for your entity using the Business Search or in My Business Records, select File Amendment, select Termination - CA Corporation and follow the online prompts. Once your corporation is terminated (dissolved) on SOS records, contact FTB at (916) 845-7700 to proceed with the FTB Voluntary Administrative Cancellation process.

NOTE: If your corporation has any status showing FTB suspended (e.g. status FTB SUSPENDED, SOS/FTB SUSPENDED), you cannot file termination documents with SOS and should begin with Step 2.

Step 2:  Visit FTB to obtain, complete, and submit form FTB 3715 PC (PDF), Domestic Corporation Request for Voluntary Administrative Dissolution. 

Step 3:  Once Step 2 is complete and the FTB approval letter is obtained, visit bizfile California to obtain and complete Secretary of State Certificate of Dissolution - Stock (Form DISS STK (PDF)) and if applicable, Secretary of State Certificate of Election to Wind up and Dissolve - Stock (Form ELEC STK (PDF)). Read all form instructions before completing the form(s).

Step 4:  Submit a copy of the FTB conditional approval letter with the required Secretary of State dissolution filing(s) to the Secretary of State.

Step 1:  Visit FTB to obtain, complete, and submit form FTB 3502 (PDF), Nonprofit Corporation Request for Pre-Dissolution Tax Abatement. See 2018 Instructions for Form FTB 3502 for more information.

Step 2:  Once Step 1 is complete and the FTB approval letter is obtained, visit bizfile California to obtain and submit Secretary of State Certificate of Dissolution – Nonprofit (Form DISS NP (PDF)) and if applicable, Secretary of State Certificate of Election to Wind Up and Dissolve – Nonprofit (Form ELEC NP (PDF)). Read all form instructions before completing the form(s).

Step 3:  Submit a copy of the Franchise Tax Board Approval of Request for Pre-Dissolution Tax Abatement letter with the required Secretary of State dissolution filing; AND a copy of a letter from the California Attorney General's office that either waives objections to the distribution of the corporation’s assets or confirms that the corporation has no assets, that accompanies the Franchise Tax Board approval letter if the entity is a public benefit or religious nonprofit corporation.

Step 1:  Visit FTB to obtain, complete, and submit form FTB 3502 (PDF), Nonprofit Corporation Request for Pre-Dissolution Tax Abatement. See 2018 Instructions for Form FTB 3502 for more information.

Step 2:  Once Step 1 is complete and the FTB approval letter is obtained, visit bizfile California to obtain and submit Secretary of State Certificate of Surrender (Form SURC (PDF)). Read all form instructions before completing the form.

Step 3:  Submit a copy of the Franchise Tax Board Approval of Request for Pre-Dissolution Tax Abatement letter with the required Secretary of State dissolution filing.