Instructions to obtain consent for Surrender of Authority by a foreign business corporation

To complete a Surrender of Authority, you must:

1. obtain consent from NYS Department of Taxation and Finance.

• • Log into your Business Online Services account to verify the corporation is in good standing.

1. 1. 1. Select Bills to verify there are no tax bills or open assessments. Pay any outstanding tax liabilities listed within your Business Online Services account.
      2. Select Tax type, then Filings and payments to verify all tax returns have been filed. File any outstanding tax returns listed within your Business Online Services account. Check Final Return on the last return.
         • You must file using the current year tax form. If the current year form is not available, you may file a short period return using the prior year’s form. The computation of the tax on the final return needs to take into account any tax law changes that are effective for that final tax year. Payment of the tax must be submitted with the return.
      3. File Form TR-193.1, Affidavit for Surrender of Authority for Foreign Corporations, for all tax periods you were not subject to tax on or after January 1, 2015. Fax the completed form to 518-435-2995.

If you don’t send us the appropriate forms, fees, returns, or tax payments, we won’t be able to issue the consent.

We will send you a written consent after the corporation is up to date with all appropriate forms, fees, and tax payments.

2. file the paperwork with NYS Department of State.

• • Create a Certificate of Surrender of Authority. Be sure to include all of the information required by section 1310 of the New York Business Corporation Law.
  • Send the following information to the NYS Department of State (DO NOT send the information to NYS Department of Taxation and Finance):
    1. Tax Department consent,
    2. Certificate of Authority, and
    3. $60 filing fee, payable to NYS Department of State.

The NYS Department of State will provide you with the filing date when the process is complete.

Questions?

Call the Department of Taxation and Finance Corporate Dissolution Unit.

Mailing addresses

When filing a return or making a payment, be sure to use the correct address*:

* See Publication 55, Designated Private Delivery Services, if not using U.S. Mail.