About Corporate Clearance
The Department of State (DOS) requires tax clearance when an entity is requesting dissolution of a corporation or association, withdrawal of a foreign corporation, merger/consolidation of two or more corporations or associations where the surviving corporation or association is not subject to the jurisdiction of Pennsylvania or bulk sale clearance certificate under Section 1403 of the Fiscal Code. A written clearance must be obtained from the Department of Labor & Industry (L&I) and the Department of Revenue (DOR) before the transaction with DOS will be approved. To obtain this clearance certificate, Form REV-181, Application for Tax Clearance Certificate, must be completed. Instructions are located in the application and indicate that the applicant should send the original form to DOR and a copy to L&I.