To close a DBA in Texas, file an assumed name withdrawal with the county clerk in every county where the certificate was recorded, and if the owner is a corporation, LLC, limited partnership, or LLP, also file Form 504 (Abandonment of Assumed Name Certificate) with the Texas Secretary of State. After that, close out any tax accounts, licenses, and contracts tied to the name so it stops generating obligations you no longer owe.
Where You File Depends on Your Business Type
Texas runs two separate tracks for assumed name certificates, and your filing path to close one mirrors the path you took to open it.
Sole proprietors and general partnerships file assumed name certificates only with the county clerk in each county where they do business.1State of Texas. Texas Business and Commerce Code Chapter 71 To close, you file a withdrawal with those same county clerks. Nothing goes to the Secretary of State.
Corporations, LLCs, limited partnerships, and limited liability partnerships file in both places: with the Secretary of State and with the county clerk.2Texas Secretary of State. Selecting A Business Structure To close, you file an abandonment with the state and a withdrawal in each county. Skip one and a public record still ties your entity to the name.
Filing the County Withdrawal
At the county clerk’s office, the form is usually called an Assumed Name Certificate Withdrawal or Withdrawal Notice. You’ll need:
- The assumed name being withdrawn
- Your legal name (as the owner or entity)
- The original filing date of the assumed name certificate
- Your signature as owner or authorized representative
Most counties require the signature to be notarized. Some clerks offer a deputy acknowledgment instead if all owners appear in person with a valid government-issued photo ID, sometimes for a small additional fee.3Dallas County Clerk. Withdrawal Notice of an Assumed Name
Filing fees vary by county, so call the clerk’s office before you go to confirm the current amount and accepted payment methods. File a withdrawal in every county where the original certificate was recorded, not just one, and keep stamped copies plus any receipt the clerk gives you.
Filing Form 504 With the Secretary of State
If a corporation, LLC, LP, or LLP owns the DBA, file Form 504, Abandonment of Assumed Name Certificate, with the Texas Secretary of State.4Texas Secretary of State. Business and Nonprofit Forms This is in addition to, not instead of, the county filing.
Form 504 asks for the assumed name being abandoned, the date the assumed name certificate was originally filed with the Secretary of State, the entity’s legal name as it appears in state records, and the entity’s file number.5Texas Secretary of State. Instructions for Abandonment of Assumed Name Certificate You also list each county where the assumed name was filed, with the filing date in each. An authorized representative of the entity signs it.
The filing fee is $10.5Texas Secretary of State. Instructions for Abandonment of Assumed Name Certificate You can submit through the SOSUpload system or by mail.
Letting a Certificate Expire Instead
Texas assumed name certificates expire on their own, up to ten years from the filing date.6Texas Secretary of State. Form 503 – Instructions for Assumed Name Certificate If yours is close to expiring and you’ve already stopped using the name, you can let it lapse. Filing a formal withdrawal or abandonment is still the cleaner move when you’re actively closing a business or switching names, because it fixes the date you stopped using the name in the public record.
Tax Accounts to Close or Leave Alone
A DBA by itself is not a tax identity. The business operating under it is, and that’s what has open accounts. Address each one on its own terms.
Texas Sales Tax
If the business collected sales tax under the DBA, file a final sales tax return with the Texas Comptroller for your last filing period. You also owe use tax on the purchase price of any unsold inventory you kept for personal use, used in the business, or gave away rather than sold.7Texas Comptroller. Close Business Location The Comptroller’s site has an online form for closing a location or ending sales tax responsibility entirely. Leaving a permit active means you’ll be expected to file returns even with zero sales.
Texas Franchise Tax
Closing a DBA does not trigger a final franchise tax report. Franchise tax applies to the entity, not the assumed name. A final franchise report is required only when the entity itself ceases doing business in Texas through termination, withdrawal, or merger, and it’s due within 60 days of that date.8Texas Comptroller of Public Accounts. Final Report Instructions If your LLC or corporation keeps operating under its legal name or a different DBA, no final franchise report is needed just because you dropped one assumed name.
Federal Final Returns (If the Whole Business Is Closing)
If you’re ending the business and not just retiring a name, file a final federal return for the year you stop operating:
- Sole proprietors file Schedule C with Form 1040 for the final year. There is no “final return” checkbox on Schedule C itself.9Internal Revenue Service. Closing a Business
- Partnerships file Form 1065 and check “Final return,” plus “Final K-1” on each partner’s Schedule K-1.
- C corporations file Form 1120 with the “Final return” box checked, and file Form 966 if a plan to dissolve is adopted.10Internal Revenue Service. Instructions for Form 1120 (2025)
- S corporations file Form 1120-S with “Final return” checked, and “Final K-1” on each shareholder’s schedule.11Internal Revenue Service. Instructions for Form 1120-S (2025)
Employment Taxes
With employees, file a final Form 941 (quarterly) or Form 944 (annual) for the last period wages were paid, and check the box marking it as a final return. Issue W-2s to all employees for the final year and file copies with the Social Security Administration. The IRS trust fund recovery penalty applies personally to anyone responsible for collecting and paying withheld employment taxes who fails to do so.9Internal Revenue Service. Closing a Business
Deactivating the EIN
The IRS cannot cancel an Employer Identification Number once it’s assigned, but it can deactivate the account. File every outstanding return and pay every outstanding tax first. Then mail a letter including the EIN, the entity’s legal name and address, the EIN assignment notice if you still have it, and the reason for closing the account. Send it to IRS, MS 6055, Kansas City, MO 64108, or IRS, MS 6273, Ogden, UT 84201.12Internal Revenue Service. If You No Longer Need Your EIN
Licenses, Permits, Contracts, and Insurance
If the business continues under a different name or structure, every license and permit tied to the old DBA needs updating. That covers local business licenses, sales tax permits, and any industry-specific registrations. Procedures and fees vary by agency, so contact each one directly. Gaps in licensing tend to surface at the worst possible time.
No Texas statute requires you to personally notify every creditor when you close a DBA, but written notice protects you from lingering claims. For open vendor accounts, service contracts, or credit lines carried under the assumed name, send written notice that you’re ceasing business under that name and request final invoices. Certified mail creates a record of when notice went out.
For long-term commitments like equipment leases, payment processing, or payroll services, read the termination clauses and give as much notice as you can to avoid cancellation fees. Cancel insurance policies tied to the DBA in writing. An expired DBA does not automatically end coverage or stop premium billing.
Records to Keep
Hold on to the original assumed name certificate, the withdrawal or abandonment filings, proof of related filings, and any correspondence about the closure. The IRS general rule for tax records is at least three years from the filing date, with longer periods in several situations:13Internal Revenue Service. How Long Should I Keep Records
- Six years if you underreported income by more than 25% of the gross income shown on a return.
- Seven years if you claimed a deduction for bad debts or worthless securities.
- Four years for employment tax records, measured from the date the tax was due or paid, whichever is later.
- Indefinitely if a return was never filed.
For the DBA documents themselves, no specific IRS rule applies. Keeping them for at least seven years covers the longest common retention period and gives you proof of when you formally stopped using the name if a former customer or vendor raises a dispute later.