Updated September 4, 2026. Quick answer: a Connecticut for-profit corporation dissolves by filing Certificate of Dissolution (Form BUS-019) under Conn. Gen. Stat. §§ 33-880 to 33-887b (Title 33, Chapter 601, Business Corporations, Part XIV, Voluntary Dissolution) for $0, and whether Connecticut requires a tax clearance certificate first depends on which filing track you use.
The filing, and what Connecticut calls it
A Connecticut stock corporation may dissolve (a) by a majority of incorporators or initial directors before shares are issued or business has commenced (§ 33-880), or (b) by the board proposing dissolution to shareholders, who must approve by majority vote of votes entitled to be cast (or by 2/3 of each voting group for corporations incorporated before January 1, 1997, unless the certificate of incorporation says otherwise) (§ 33-881). Once authorized, a Certificate of Dissolution is delivered to the Secretary of the State under § 33-882, and the corporation is dissolved on the certificate’s effective date; it may be revoked within 120 days (§ 33-883). Winding up, effect of dissolution, and known/unknown claims procedures are at §§ 33-884 to 33-887b.
The tax clearance question
Connecticut genuinely depends on which filing track you use: there is no single yes-or-no answer. Connecticut does not condition the Secretary of the State’s acceptance of the Certificate of Dissolution itself on any tax clearance. However, § 33-885 provides that no final liquidating distribution of assets may be made to shareholders by a dissolved corporation until the corporation has obtained a current statement from the Commissioner of Revenue Services and the administrator of the unemployment compensation law showing taxes/contributions paid, not owed, or adequately secured for future payment. (Conn. Gen. Stat. § 33-885)
Creditors and the claims window
Connecticut makes available, but does not require, a formal notice-to-known-and-unknown-creditors procedure, with a 120-day claims-bar window. Known-claims notice under § 33-886 is elective: a dissolved corporation may dispose of the known claims against it by notifying its known claimants in writing. If given, the notice must set a deadline of not fewer than 120 days from the notice’s effective date, after which unpresented claims are barred (or, if rejected, barred unless suit is commenced within 90 days of rejection). Separately, § 33-887 lets the corporation publish notice once in a newspaper of general circulation for unknown/contingent claimants, barring their claims unless enforced within 3 years of the publication date. (Conn. Gen. Stat. §§ 33-886, 33-887)
What the filing costs
The Certificate of Dissolution (Form BUS-019) carries a $0 filing fee. Form BUS-019 (Certificate of Dissolution, Stock/Business Corporation) states ‘No Filing Fee Required.’
What this page does not answer
Dissolving the entity at the state level and closing it out with the IRS are two separate processes. A final federal return, IRS Form 966 in some circumstances, and canceling the EIN are governed by federal law, not by Connecticut’s corporation statute, and this cluster does not source them. We have the state-filing answer at primary and the federal-closeout answer not at all.
This page sells nothing and links to no filing service. Dissolving a corporation is a filing-desk task with a statutory answer, and the answer is either in the state’s code and the Secretary of State’s own instructions or it is not.
This page covers a for-profit business corporation. If you are closing an LLC in Connecticut instead, the filing, fee and statute are different: see dissolving an LLC in Connecticut.
Sources
Every citation on this page is statutory or the Secretary of State’s own official filing instructions. No formation service, no registered-agent marketing page and no aggregator is cited anywhere in this cluster; those are the only publishers of the competing versions.
- Conn. Gen. Stat. Title 33, Chapter 601, Part XIV (Dissolution), §§ 33-880–33-887b: https://www.cga.ct.gov/current/pub/chap_601.htm
- Certificate of Dissolution, Form BUS-019 (Secretary of the State of Connecticut): https://business.ct.gov/-/media/businessonestop/brs-forms/corporation-forms/bus-019_stock_corp_dissolution_rev_202401.pdf