Voluntary Administrative Termination
If you are a California (domestic) limited liability company (LLC), California (domestic) stock corporation, or California (domestic)/registered foreign (formed outside of California) nonprofit corporation, Franchise Tax Board (FTB) has the authority to abate, upon written request any unpaid qualified taxes, interest, and penalties for the taxable years in which the entity certifies, under penalty of perjury, that it is not doing business and does not have any remaining assets.
For California (domestic) stock corporations and California (domestic) limited liability companies, visit FTB's webpage Guide to Dissolve, Surrender, or Cancel a California Business Entity (FTB Publication 1038) or contact FTB directly at (916) 845-7700 for more information.
For California (domestic) and foreign registered nonprofit corporations, visit FTB's webpage Dissolve or Surrender your Nonprofit under "Administrative Dissolution" or contact FTB directly at (916) 845-4171 for more information.
NOTE: The FTB Abatement and Voluntary Administrative Termination process is not available for foreign (formed outside of California) stock corporations or foreign (formed outside of California) limited liability companies.