The 5 359 Texas form serves as a Request for Certificate of Account Status to terminate a taxable entity’s existence or registration in Texas. This form is essential for any entity seeking to ensure compliance with tax obligations before concluding its legal status. By fulfilling the necessary requirements outlined in this form, entities can effectively navigate the process of dissolution or termination.
The 5 359 Texas form, formally titled "Request for Certificate of Account Status to Terminate a Taxable Entity’s Existence in Texas or Registration," serves as a crucial document for entities seeking to officially dissolve their legal status in Texas. Before an entity can terminate its existence, it must ensure compliance with all tax obligations as mandated by the Texas Tax Code. This includes satisfying all filing requirements and closing any open tax accounts. The form is divided into several sections, beginning with essential entity information such as the legal name, taxpayer number, and relevant filing numbers. It also addresses whether the entity is part of an affiliated group, which may affect its reporting obligations. For those entities formed outside Texas, the form gathers information regarding their business activities within the state and the status of their home state charter. Additionally, it outlines how the entity prefers to receive its termination certificate, whether by fax, email, or mail. Understanding the intricacies of this form is vital for any business looking to navigate the termination process smoothly and legally. For further assistance, entities can reach out to the Texas Comptroller's office or access online resources designed to facilitate the filing process.
05-359 (Rev.2-17/13)
Request for Certificate of Account Status to
Terminate a Taxable Entity’s Existence in Texas or Registration
An entity that intends to terminate its legal existence or registration must satisfy filing requirements for all taxes administered by the Comptroller under Title 2 of the Texas Tax Code. In addition, all accounts for those taxes must be closed. To determine if the entity is current in tax requirements, or to close any open tax accounts, call us at 1-800-252-1381 or 512-463-4600. More information about this process is available online at www.comptroller.texas.gov/taxes/franchise/.
Section A - Entity Information
Entity’s legal name
Taxpayer number
File number (from the Texas Secretary of State)
1. Is the entity a member of an affiliated group that will be required to file a combined report?
YES
If “YES,” enter the following information for the entity that will report on your behalf. If “NO,” skip to Section B.
Legal name of reporting entityTexas taxpayer number / FEI number
2. Is the entity’s accounting year begin date on or after the combined group’s accounting year
begin date on its franchise tax report?
If “YES,” this entity’s information must be included in the combined group report. If “NO,” enter the following information:
NO
This entity’s
month
day
year
accounting year
begin date............................................
The day before the combined
group’s accounting year
Section B - Texas Entity - If the entity was formed in Texas, indicate the filing for which the certificate is required.
Termination
Merger
Entity conversion
Section C - Non-Texas Entity - If the entity was formed outside of Texas, please complete the following information.
1. Is the entity still conducting business in Texas? ..........................................................................................................................
2.If “NO,” enter the entity’s last day of business in Texas ...........................................
3.Does the entity currently have an active charter in its home state?............................................................................................
4.If “NO,” indicate the type and date of termination:
Termination effective date .........................
Merger effective date.................................
Entity conversion effective date.................
Name of survivor_______________________________________
NOTE: If the home state charter has been terminated, home state documentation must be included. The home state documentation must bear the seal of the appropriate filing agency and the effective date of the filing.
Section D - Receiving Your Certificate
Does this entity have a forfeited certificate or registration that needs to be reinstated before ending its existence
or registration in Texas?
Please indicate how you would like to receive your certificate:
FAX number
Telephone number
FAX
(area code and number)________________________________ (area code and number) ___________________________________
.PDF
Email address ______________________________________________________________________________________________
Mail
Mailing address ______________________________________ City _____________________ State _______ ZIP code __________
You can file documents online with the Secretary of State using SOSDirect at www.sos.state.tx.us/corp/sosda/index.shtml.
Your account will be reviewed to determine eligibility. If eligible, a certificate will be sent using the format selected. If not eligible, we will notify you in writing what is required to be eligible. All requests are processed in the order they are received regardless of the format you select. Assistance is also available at your local field office. Field office locations are available online at www.comptroller.texas.gov/about/contact/locations.php.
Your name (Please type or print)
Phone number and extension
Authorized agent
Visit us online at www.comptroller.texas.gov/taxes/franchise/
or call 1-800-252-1381 or 512-463-4600.
Mail to: Comptroller of Public Accounts P.O. Box 149348
Austin, TX 78714-9348
Under Ch. 559, Government Code, you are entitled to review, request and correct information we have on file about you, with limited exceptions in accordance with Ch. 552, Government Code. To request information for review or to request error correction, contact us at the address or phone number listed on this form.
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