What do businesses do when they are going out of business or cease to exist?

Each business who is closing or ceases to exist must file final tax returns for any tax due to the Department of Revenue.  Returns should be marked as a "final return" if an indicator is available on the return. For accounts filed in TNTAP that do not have a “final return” option on the return, there is a “close account” button available on the account. Otherwise, please contact the Department to notify us of the closure. For more information about requirements for closing a business, please visit our website.

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