Connecticut Dissolution Guarantee Declaration for Non-stock Corporations

Dissolution Guarantee Declaration for Non-stock Corporations
Form AU-798
Form AU-797

Request for Dissolution Statement Letter
Form AU‑797 can be filed electronically using myconneCT at portal.ct.gov/DRS-myconneCT.

Purpose: Form AU‑797 should only be used by dissolved corporations seeking a statement pursuant to
Conn. Gen. Stat. §§ 33­‑885 or 33‑1176(b). A dissolved corporation should file Form AU-797 to request a
statement that the corporation has no outstanding tax liabilities due to the Department of Revenue Services
(DRS). This request must be made by a principal officer of the corporation. Taxpayers seeking a tax clearance
certificate should use Form AU‑866, Request for a Tax Clearance Certificate, instead of this form.
Name of dissolved corporation:_______________________________________________________
Federal Employer Identification Number (FEIN): __________________________________________
Connecticut Tax Registration Number: __________________________________________________
Principal officer name: ______________________________________________________________
Principal officer title: ________________________________________________________________
Principal officer telephone number: ________ –________ –_____________
I, ___________________________________________________________, state that:
(Principal officer)

1. I am duly authorized to execute this declaration on behalf of the corporation listed above;
2. The corporation guarantees full payment of any amounts that are determined to be due to the
Commissioner of Revenue Services and that are lawfully assessed; and
3. The Internal Revenue Service has audited the United States corporation income tax returns of the
corporation for the following tax years: ______________________________________________.
(Insert tax years or not applicable)

Reports of all corrections resulting from these audits that were not submitted previously to the
Commissioner of Revenue Services on the prescribed form have since been submitted as
required by Conn. Gen. Stat. § 12‑226.

Declaration: I declare under penalty of law that I have examined this declaration (including any

accompanying schedules and statements) and, to the best of my knowledge and belief, it is true, complete,
and correct. I understand the penalty for willfully delivering a false return, statement, or document to DRS
is a fine of not more than $5,000, or imprisonment for not more than five years nor less than one year, or
both. The declaration of a paid preparer other than the taxpayer is based on all information of which the
preparer has any knowledge.
_________________________________ _____________________________
(Signature of principal officer)	

(Title)	

_________________
(Date)

Name and address to send the Dissolution Statement Letter to:
_________________________________________
_________________________________________
_________________________________________
_________________________________________
If the Dissolution Statement Letter is to be mailed to someone other than the principal officer, you
must submit an executed LGL-001, Power of Attorney, along with this request.

AU-797 (Rev. 07/21)

Visit us at portal.ct.gov/DRS for more information.

Form AU-797 Instructions
Filing Electronically

Form AU-797 can be filed electronically using myconneCT.
DRS myconneCT allows taxpayers
to electronically file, pay and manage
state tax responsibilities.

Filing by Mail

If you file by mail, complete this form in blue or black ink
only.
Mail the completed Form AU-797 to:
	Department of Revenue Services
	 Dissolutions/Audit‑Compliance Support Unit
	 450 Columbus Blvd. Ste 1
	 Hartford, CT 06103-1837

For Further Information

Visit the DRS website at portal.ct.gov/DRS.
Call DRS Monday through Friday, 8:30 a.m. to 4:30 p.m. at:
•	

800-382-9463 (Connecticut calls outside the Greater
Hartford calling area only); or

•	

860-297-5962 (from anywhere).

TTY, TDD, and Text Telephone users only may transmit
inquiries anytime by calling 860-297-4911. Taxpayers may
also call 711 for relay services. A taxpayer must tell the 711
operator the number he or she wishes to call. The relay
operator will dial it and then communicate using a TTY with
the taxpayer.

AU-797 Back (Rev. 07/21)

E­‑Services Update

A new modernized system, myconneCT, will replace the
TSC (Taxpayer Service Center) as part of a multi‑year,
multi‑phase project. Many tax types are already able to be
filed using myconneCT and more will be added each year.
Use myconneCT to file taxes, make payments, view filing
history, and communicate with the agency simply and more
efficiently on virtually any mobile device, including laptops,
tablets, and smartphones, 24 hours a day, 7 days a week.
For updated information on the progress of this project and
the transition schedule for specific taxes, please visit the
DRS website at portal.ct.gov/DRS-myconneCT.