Pennsylvania Form REV-181, Application for Tax Clearance Certificate, is the document a business files with the Pennsylvania Department of Revenue and the Pennsylvania Department of Labor & Industry to confirm that all state taxes, interest, penalties, and unemployment contributions are paid before the business dissolves, withdraws, sells in bulk, merges, or transfers ownership. The current revision is the REV-181 (TR) 09-23 version, and using an older revision is the single fastest way to get the application kicked back.
A clean tax clearance closes the door on personal and successor liability under the Fiscal Code at 72 P.S. § 1403. The Pennsylvania Department of Revenue receives roughly 40,000 tax clearance applications a year, and historical guidance from the agency shows that close to 30% are returned for missing returns, missing signatures, or wrong revision dates, which can stall a business sale by 60 to 120 days.
- 📋 What REV-181 is, who must file it, and the exact statutes that force the filing.
- 🧾 A line-by-line walkthrough of every box, signature line, and schedule on the form.
- 👥 Three full filled-out examples for an LLC dissolution, a bulk sale, and a foreign corporation withdrawal.
- 📬 Every filing channel — mail, myPATH, and fax — with addresses, processing times, and proof-of-filing tips.
- ⚠️ The 10 most common mistakes and the dollar-cost consequences that follow each one.
What the Form Is and Who Must File It
Pennsylvania Form REV-181 is the joint Application for Tax Clearance Certificate used by the Bureau of Compliance inside the Department of Revenue and the Office of Unemployment Compensation Tax Services inside the Department of Labor & Industry. The form serves one purpose: it tells both agencies to audit the filer’s account, post any final returns, and issue a certificate stating that the entity owes nothing — or to issue a “stop” notice if it does.
Every domestic Pennsylvania corporation that wants to file Articles of Dissolution under 15 Pa.C.S. § 1977 must obtain tax clearance first. Foreign corporations withdrawing under 15 Pa.C.S. § 416 and nonprofits dissolving under Chapter 59 face the same rule. The Pennsylvania Department of State will not file Articles of Dissolution without two stamped clearance certificates attached.
The form is also mandatory in bulk sale transactions. Under 72 P.S. § 1403, a buyer who acquires 51% or more of a Pennsylvania business’s assets outside the ordinary course of business must demand a clearance certificate from the seller, or the buyer steps into the seller’s tax shoes. That successor liability is uncapped and reaches sales tax, employer withholding, corporate net income tax, and unemployment contributions.
LLCs, limited partnerships, professional corporations, business trusts, and even single-member LLCs filing as disregarded entities all use the same REV-181. Sole proprietors generally do not file REV-181 because they have no separate legal existence, but they do close their accounts using the REV-1706 business closure form.
Before You Start: Documents and Information You Need
Pulling paperwork before opening REV-181 saves weeks. The Bureau of Compliance compares every box against its internal records, and one missing return triggers a “Pending — Returns Required” letter that resets the review clock.
- Federal Employer Identification Number (FEIN), because the Bureau cross-checks it against IRS files and a typo here freezes the application.
- Pennsylvania Revenue ID (10-digit Box Number) and any PA Account ID (7-digit), found on past RCT-101 notices.
- PA UC Account Number (seven digits, format 00-00000-0) issued by the Office of UC Tax Services, used on every quarterly UC-2.
- Sales tax license number if the business ever held one, even if currently inactive.
- Date of incorporation/organization in Pennsylvania, plus the date business activity ceased if cessation has already happened.
- Final returns through the cessation date, including PA-20S/PA-65, RCT-101, PA-W3, final sales tax PA-3, and the final UC-2/UC-2A.
- Articles of Dissolution, Plan of Liquidation, or Bulk Sale Agreement in draft form, because the Bureau wants to see the underlying transaction.
- Names, Social Security Numbers, and home addresses of every officer, director, partner, or member who served during the look-back period, because Pennsylvania imposes responsible-party liability for trust fund taxes.
A missing UC Account Number alone is enough to bounce the entire packet. The Office of UC Tax Services will not even open the file without it. Buyers in bulk sales should also gather the seller’s signed REV-181 before closing, never after, because the Pennsylvania bulk sale rules at 61 Pa. Code § 91.170 protect only buyers who hold proceeds until clearance issues.
Where to Get the Form and How to Access It
The official PDF lives on the Department of Revenue’s forms library. The direct link to the REV-181 PDF hosts the fillable version, and the REV-181-I instructions live on the same library page. Always download fresh — old saved copies often carry an expired revision footer.
The myPATH portal at mypath.pa.gov lets a registered taxpayer file REV-181 electronically by selecting More Options → Submissions → Tax Clearance. Electronic filing is the fastest channel because the system pre-fills account numbers from the taxpayer’s profile and routes the application directly to the Bureau of Compliance queue.
Practitioners using third-party software such as PA’s e-TIDES legacy access should know that e-TIDES retired tax clearance in 2022, and any clearance request still routed through e-TIDES will fail. The fillable PDF can be printed, signed in wet ink, and mailed; it can also be faxed in limited cases described later.
The Department of State separately requires a DSCB:15-1977 Articles of Dissolution packet, but those Articles cannot be filed until both stamped REV-181 clearance certificates are physically attached. Holding off on the Department of State filing until clearance arrives is mandatory, not optional.
Step-by-Step: How to Fill Out Form REV-181 Line by Line
The form runs two pages and is divided into a header block, a reason-for-request section, an entity information section, a corporate officers/responsible parties schedule, a bulk sale schedule, and a signature block. The Bureau of Compliance scans the form by zone, so each zone must be complete and internally consistent.
Section 1 — Reason for Tax Clearance Request
This top-left block asks the filer to check exactly one box describing why clearance is needed. Choices include Out of Existence/Withdrawal, Bulk Sale, Reinstatement, Merger, Sale of Assets, Settle Account, and Other.
Check only one. If two reasons apply (for example, a merger that is also a bulk sale), file two separate REV-181s, because each reason routes to a different reviewer queue.
Example: Maria Lopez is dissolving her single-member LLC, MLG Consulting LLC, and checks Out of Existence/Withdrawal.
The most common edge case is a corporation that has stopped doing business but is not formally dissolving — for instance, a shell kept alive for a future deal. In that case, Settle Account is the right box, not Out of Existence, because no Articles of Dissolution will follow.
A frequent mistake is checking Bulk Sale when the buyer is acquiring stock rather than assets; stock sales do not trigger bulk sale clearance under 72 P.S. § 1403, and that wrong check will get the application returned with a “wrong reason” notice. Filers also mistakenly believe a single REV-181 covers both the entity dissolution and a related bulk sale, but the Bureau treats those as two distinct events.
Section 2 — Date of Cessation of Business in Pennsylvania
This date controls every final return. Enter the last day the entity conducted business in Pennsylvania in MM/DD/YYYY format.
If the entity is still operating but is preparing for a future sale, enter the planned cessation date and check Settle Account. If cessation has already occurred, enter the actual final day.
Example: Carlos Rivera enters 12/31/2025 because his bakery’s last day of sales was December 31, 2025.
A nuance many filers miss: payroll cessation can predate sales cessation, but the Bureau uses the latest activity date for clearance purposes. Putting an early payroll-stop date here, while sales tax was still being collected after that date, will trigger a request for additional final sales returns.
The most common mistake is using the date Articles of Dissolution will be filed instead of the date business actually ended. The consequence is a mismatch with the final RCT-101 short period and an automatic “missing return” letter. A common misconception is that the date can be the calendar year-end for convenience; it cannot — it must be the actual cessation date.
Section 3 — Entity Name and Trade Name
Enter the exact legal name as it appears on the Department of State filing, including punctuation and the entity designator (LLC, Inc., L.P.). Below that, list any fictitious or trade name registered under the Fictitious Names Act.
Use ALL CAPS or mixed case to match the Department of State record character-for-character, because the Bureau compares this field to the Pennsylvania business entity search.
Example: Janet Chen writes CHEN FAMILY HOLDINGS, INC. and lists the trade name CHEN PROPERTIES on the line below.
If the legal name was changed mid-year, list the current legal name and attach a copy of the DSCB:15-1915 Articles of Amendment showing the change. Skipping the amendment proof is a leading reason clearance is delayed because the Bureau cannot match the prior name to its tax history.
The biggest mistake is dropping the comma before “Inc.” or omitting “LLC,” which produces a no-match in the agency database and triggers a manual research step that adds weeks. A common misconception is that the Bureau will “figure it out” — it will not; the matching is automated.
Section 4 — Federal EIN, Revenue ID, and Account Numbers
Three numeric fields appear here: Federal EIN (9 digits, no dash), PA Revenue ID (10 digits), and PA Account ID (7 digits) for older accounts. Below them is the PA UC Account Number for the Department of Labor & Industry side.
Enter the EIN with no dashes, the Revenue ID exactly as printed on Department of Revenue notices, and the UC number in 00-00000-0 format. Leaving any field blank because “we never had one” is wrong — write N/A instead so the reviewer knows the field was considered.
Example: Maria Lopez enters EIN 84-1234567 (written as 841234567 in the box), Revenue ID 1234567890, and UC Account 12-34567-8.
A nuance: businesses formed before 2013 may have a 7-digit Box Number rather than a 10-digit Revenue ID. The Bureau accepts either, but the PA Account ID line must then be completed and the Revenue ID line marked N/A.
The most expensive mistake is transposing two digits in the EIN; the Bureau treats that as a separate taxpayer and will issue clearance for the wrong entity, which is then unusable at the Department of State. A misconception is that the UC number is optional for entities with no employees — it is not; if a UC account ever existed, the number must be listed.
Section 5 — Mailing Address and Physical Address
The form asks for both the mailing address for the certificate and the last physical Pennsylvania business address. The clearance certificate is mailed to the first; investigators may visit the second.
Use a deliverable street address for mailing, including suite and floor. P.O. Boxes are accepted for mailing only. The physical address must be a street address, not a P.O. Box.
Example: Carlos Rivera lists his attorney’s office, 123 Market Street, Suite 400, Philadelphia, PA 19107, for mailing and his bakery, 567 Frankford Avenue, Philadelphia, PA 19125, as the physical address.
If the entity has already vacated the physical premises, enter the last address the business actually occupied. Listing a residential address simply because it is convenient creates a UC audit flag because employee withholding without a commercial location is unusual.
A common mistake is listing the CPA’s address as the physical address; that triggers a verification call. A common misconception is that the certificate can be e-mailed — it cannot; the Bureau mails a paper certificate even when the application is submitted via myPATH.
Section 6 — Corporate Officers, Directors, Partners, or Members Schedule
This schedule lists every responsible party who served during the last three years of operations. Required fields per person are Full Name, Title, Home Address, Social Security Number, and Dates Served.
Use one line per person and continue on a separate sheet labeled “Section 6 Continuation” if more than four served. The Bureau cross-checks SSNs against personal income tax filings, so accuracy is critical.
Example: Janet Chen lists herself as President, 04/01/2010 – Present, SSN 123-45-6789 and her brother as Vice President, 04/01/2010 – 06/30/2024.
The nuance to watch: a member of a member-managed LLC is a responsible party even without a formal title. Listing only “managers” while omitting non-managing members who handled banking is a frequent error that re-opens after clearance issues.
The most damaging mistake is omitting a former officer who left during the look-back period. Pennsylvania can hold that omitted officer personally liable for trust fund taxes under 72 P.S. § 7225, and the omission can be characterized as fraud. A misconception is that resigned officers are off the hook — they remain liable for periods they served.
Section 7 — Bulk Sale Schedule
This schedule appears only when Bulk Sale is checked in Section 1. It asks for the Buyer’s Legal Name, Buyer’s FEIN, Buyer’s Address, Date of Sale, Sale Price, and a description of assets transferred.
Enter the buyer’s information from the executed Asset Purchase Agreement. The sale price must match the agreement; rounding or “approximate” figures will be rejected.
Example: Carlos Rivera, selling his bakery to Frankford Foods LLC, enters Frankford Foods LLC, FEIN 87-7654321, 567 Frankford Avenue, Philadelphia, PA 19125, Sale Date 03/15/2026, Sale Price $425,000, Assets: equipment, inventory, goodwill, leasehold improvements.
A nuance: real estate transferred as part of a going-concern sale must be listed even though it carries its own realty transfer tax. Excluding the real property line will cause the Bureau to suspect underreporting.
The most common mistake is filing REV-181 after closing rather than at least 10 business days before closing. The buyer then loses bulk sale protection and inherits the seller’s tax debts. A misconception is that an escrow holdback substitutes for clearance — it does not; only the certificate cuts off successor liability.
Section 8 — Signature, Title, and Date
The final block requires the signature of an authorized officer, the signer’s printed name, title, daytime phone, email address, and date signed. A power-of-attorney signer must attach REV-677, the PA Power of Attorney.
Sign in blue ink if mailing, because black photocopies poorly and the Bureau scans every page. The date signed must be within 30 days of receipt by the Bureau or the application is treated as stale.
Example: Maria Lopez signs as Sole Member, prints Maria Lopez, dates 05/01/2026, and lists (215) 555-0199 and maria@mlgconsulting.com.
A nuance: a CPA cannot sign as a “preparer” the way a 1040 allows. The signer must be an officer, member, partner, or attorney-in-fact under REV-677.
The most common mistake is having a non-officer sign — for instance, an office manager. The consequence is automatic rejection on intake. A misconception is that an electronic signature on a PDF is accepted; the mailed version requires a wet signature unless filed through myPATH.
Three Filled-Out Examples Using Real Scenarios
Three named filers walk through the form in three of the most common fact patterns: an LLC dissolution, an asset-sale bulk sale, and a foreign corporation withdrawal.
Example 1 — Maria Lopez Dissolves MLG Consulting LLC
Maria is the sole member of a Pennsylvania LLC that did consulting for two years and is winding down because Maria is moving to Texas.
| Form Section | What Maria Enters |
|---|---|
| Reason for Request | Out of Existence/Withdrawal |
| Date of Cessation | 04/30/2026 |
| Entity Legal Name | MLG CONSULTING LLC |
| Trade Name | N/A |
| Federal EIN | 841234567 |
| PA Revenue ID | 1234567890 |
| PA UC Account Number | N/A — no employees |
| Mailing Address | 123 Market St, Suite 400, Philadelphia, PA 19107 |
| Physical Address | 123 Market St, Suite 400, Philadelphia, PA 19107 |
| Officers/Members Schedule | Maria Lopez, Sole Member, 04/15/2024 – Present, SSN 123-45-6789 |
| Bulk Sale Schedule | N/A |
| Signature | Maria Lopez, Sole Member, 05/01/2026 |
Maria attaches a final PA-20S/PA-65 short-period return through 04/30/2026 and the draft Articles of Dissolution. The Bureau issues clearance in roughly 60 days, and Maria files the Articles of Dissolution with the Department of State.
Example 2 — Carlos Rivera Sells Frankford Bakery in a Bulk Sale
Carlos owns Frankford Bakery Inc., a 12-year-old corporation, and is selling all assets to Frankford Foods LLC for $425,000. Bulk sale clearance is mandatory.
| Form Section | What Carlos Enters |
|---|---|
| Reason for Request | Bulk Sale |
| Date of Cessation | 03/15/2026 (closing date) |
| Entity Legal Name | FRANKFORD BAKERY, INC. |
| Trade Name | FRANKFORD BREADS |
| Federal EIN | 231112222 |
| PA Revenue ID | 9876543210 |
| Sales Tax License | 67-12345-6 |
| PA UC Account Number | 11-22222-3 |
| Officers Schedule | Carlos Rivera, President, 02/2014 – Present, SSN 222-33-4444; Lucia Rivera, Secretary, 02/2014 – Present, SSN 333-44-5555 |
| Bulk Sale Schedule | Frankford Foods LLC, FEIN 877654321, 567 Frankford Ave, Philadelphia, PA 19125, Sale Date 03/15/2026, Sale Price $425,000, Assets: equipment, inventory, goodwill, leasehold |
| Signature | Carlos Rivera, President, 02/15/2026 |
Carlos files REV-181 on 02/15/2026, a full month before closing. The buyer’s attorney holds $40,000 in escrow against any clearance shortfall, and once the certificate issues clean on 05/20/2026, the escrow releases.
Example 3 — Aisha Patel Withdraws TexCorp Inc. from Pennsylvania
Aisha is CFO of TexCorp Inc., a Texas corporation that registered in Pennsylvania in 2018, opened a small sales office in Pittsburgh, and is now withdrawing because the office closed.
| Form Section | What Aisha Enters |
|---|---|
| Reason for Request | Out of Existence/Withdrawal |
| Date of Cessation | 01/31/2026 |
| Entity Legal Name | TEXCORP, INC. |
| Trade Name | N/A |
| Federal EIN | 741234567 |
| PA Revenue ID | 5566778899 |
| PA UC Account Number | 55-66677-8 |
| Mailing Address | 900 Congress Ave, Austin, TX 78701 |
| Physical (PA) Address | 400 Smithfield St, Pittsburgh, PA 15222 |
| Officers Schedule | Aisha Patel, CFO, 06/2018 – Present, SSN 444-55-6666; Marcus Webb, CEO, 06/2018 – Present, SSN 555-66-7777 |
| Bulk Sale Schedule | N/A |
| Signature | Aisha Patel, CFO, 02/05/2026 |
Aisha attaches a final RCT-101 short-period return, a final PA-W3, and the draft DSCB:15-417 Application for Termination of Authority. Clearance issues in 75 days because the corporate net income tax review is more involved.
How to File the Completed Form
Three filing channels exist, and each has distinct rules, processing times, and proof-of-filing standards.
By mail, send the signed original to PA Department of Revenue, Bureau of Compliance, PO Box 280947, Harrisburg, PA 17128-0947. There is no filing fee. Use USPS Certified Mail with Return Receipt so the green card becomes proof of filing; expect 60–90 days for routine clearance and longer for bulk sales.
Electronically through myPATH, log in at mypath.pa.gov, select More Options → Submissions → Tax Clearance, upload the PDF, and click submit. Save the confirmation number that appears on screen and the email confirmation; processing runs 45–75 days, faster than paper, and there is no fee.
By fax, only the Office of UC Tax Services side accepts fax submissions, at (717) 783-4124, and only for the UC portion. The Department of Revenue side does not accept fax for REV-181. Keep the fax confirmation page; UC turnaround is generally 30–45 days.
A separate copy of REV-181 must reach the Office of UC Tax Services, Department of Labor & Industry, 651 Boas Street, Room 702, Harrisburg, PA 17121 in parallel. Sending only to Revenue stalls the joint clearance because both agencies must sign off.
What Happens After You File
After Revenue receives REV-181, the Bureau of Compliance opens a case, pulls every account associated with the EIN, and posts a hold on closing the accounts until each tax type is cleared. The reviewer compares filed-through dates against the cessation date, runs an audit of sales tax and employer withholding, and issues a deficiency letter if any return is missing.
If everything matches, the Bureau issues a Tax Clearance Certificate on green-bordered Department of Revenue letterhead and mails it to the address in Section 5. A parallel certificate arrives from the Office of UC Tax Services. Both originals must be attached to the Department of State filing.
If a balance is found, the Bureau sends a Statement of Account showing the amount due. Paying the balance — usually through myPATH — and then writing the Bureau triggers re-issuance of clearance, typically within 30 days of payment posting. The case stays open for two years of “look-back” review, during which the Bureau can revisit the file if a later audit shows underreporting.
If the buyer in a bulk sale closed without clearance, the Bureau issues a Notice of Successor Liability to the buyer, attaching the seller’s full tax debt. That notice is appealable to the Board of Appeals within 90 days under 61 Pa. Code § 7.
Mistakes to Avoid When Filling Out the Form
These ten errors cause the majority of REV-181 rejections and bulk-sale liability disasters.
- Using an outdated revision — older PDFs lack required fields and the Bureau rejects them on intake.
- Wrong cessation date — using the dissolution-filing date instead of the actual cessation date triggers a missing-return loop.
- Omitting a former officer — the omitted officer remains liable, and the omission may be treated as a misrepresentation.
- Filing bulk sale REV-181 after closing — the buyer loses statutory protection and inherits the seller’s tax debts.
- Skipping the UC Account Number — the Department of Labor & Industry will not even open the file.
- Listing approximate sale price — the Bureau requires the exact contract price and will return the form for revision.
- Sending one packet to one agency — both Revenue and Labor & Industry need their own copy in parallel.
- Wet signature missing on a mailed form — typed signatures on mailed copies are rejected; only myPATH accepts e-signature.
- Wrong “Reason for Request” box — checking Bulk Sale on a stock sale, or Out of Existence when only settling an account, routes the file to the wrong queue.
- Failing to file final returns before REV-181 — the Bureau will not clear an account that still owes a return, no matter how small the activity.
Each error costs at least 30 days of additional review time. In a bulk sale context, those 30 days can blow a financing commitment, kill the deal, and expose the buyer to uncapped successor liability under 72 P.S. § 1403.
Do’s and Don’ts
The following habits separate clean clearances from stuck applications.
- Do download a fresh REV-181 from the Department of Revenue forms library each time, because revisions change without notice.
- Do file final returns first and REV-181 second, because the Bureau pulls returns before opening the clearance case.
- Do use myPATH whenever possible, because electronic submission cuts processing by two to four weeks.
- Do send Labor & Industry its own copy in parallel, because waiting for Revenue to forward it is a myth.
- Do keep the certified-mail green card or myPATH confirmation for at least four years, because the Bureau may re-open the case during the look-back window.
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Do consult a CPA before signing, because the personal liability exposure for officers is real.
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Don’t sign as “preparer” if you are a CPA, because preparer signatures are rejected and the form must be re-mailed.
- Don’t estimate the sale price in Section 7, because the Bureau cross-checks it against the recorded deed and asset purchase agreement.
- Don’t wait until after closing to file a bulk sale clearance request, because the buyer’s protection vanishes at closing.
- Don’t list a P.O. Box as the physical address, because it triggers a manual investigation and a verification call.
- Don’t assume electronic-signature software satisfies the wet-signature rule for mailed forms, because the Bureau scans for original ink.
- Don’t file Articles of Dissolution before clearance arrives, because the Department of State will reject the dissolution packet without the green-bordered certificate.
Pros and Cons of Filing on Your Own vs. With a CPA or Attorney
Many filers handle REV-181 themselves, especially small LLCs with no employees, but professional help becomes valuable as complexity rises.
Pros of filing pro se: – Saves $500 to $2,500 in professional fees that small dissolutions can’t justify. – Forces the owner to actually understand the closing process. – Easy for single-member LLCs with no employees and no sales tax history. – Avoids the scheduling delays of a CPA’s busy season. – Keeps the timeline under the filer’s direct control rather than a third party’s queue.
Cons of filing pro se: – High risk of missing a final return that a CPA would catch. – No professional liability backstop if a return is filed late or wrong. – Officer liability under 72 P.S. § 7225 is hard to navigate without counsel. – Bulk sale buyers lose negotiating leverage when the seller drafts unilaterally. – Foreign corporations face complex apportionment final returns that often require professional help.
| Situation | Best Approach |
|---|---|
| Single-member LLC, no employees, simple wind-down | Pro se via myPATH |
| Bulk sale over $250,000 | Attorney + CPA team |
| Foreign corporation withdrawal with apportionment | CPA for returns, attorney for filing |
| Nonprofit dissolution under Chapter 59 | Attorney familiar with 4 Pa. Code § 32.21 |
| Officer has personal liability exposure | Attorney engagement before signing |
FAQs
Do I file one REV-181 or two? No. File one form, but mail or upload a copy to both the Department of Revenue and the Office of UC Tax Services in parallel; one packet per agency, same form.
Does REV-181 cost anything to file? No. Pennsylvania charges no fee to file REV-181 with either agency, although final returns may carry their own balances and any unpaid tax must be cleared before issuance.
Can I e-sign the mailed REV-181? No. A wet ink signature is required on mailed forms; only myPATH submissions accept the system’s electronic signature.
Do I need a UC number if I never had employees? No. Write N/A on the UC Account Number line in Section 4, and Labor & Industry will issue a “no liability” clearance after a brief verification.
Should I write my home address or office address in Section 5? Yes — use the address where you want the certificate mailed for line 1 and the actual last business location for line 2; mismatching the two delays delivery.
Can my CPA sign Section 8 for me? No — only an officer, member, partner, or attorney-in-fact under REV-677 can sign; a CPA without REV-677 power of attorney cannot.
Do I list officers who resigned three years ago in Section 6? Yes. The look-back is three years from cessation, and resigned officers remain personally liable for trust-fund taxes that arose during their service.
Is REV-181 required for a stock sale? No. Bulk sale clearance applies only to asset transfers of 51% or more; pure stock sales are outside 72 P.S. § 1403, although the buyer should still demand the seller’s filings.
Do I file before or after my final RCT-101? Yes — file final returns first, then REV-181, because the Bureau will not open clearance review without filed-through returns.
Can I file REV-181 if I owe tax? Yes, you can file, but clearance will not issue until the balance is paid; expect a Statement of Account first, then issuance after payment posts.
How long does clearance take? Yes, processing varies — myPATH averages 45–75 days, paper averages 60–90 days, and bulk sales can stretch to 120 days when audits are triggered.
Do single-member LLCs use REV-181? Yes. Even disregarded entities for federal tax purposes are separate Pennsylvania entities and must obtain clearance to dissolve under 15 Pa.C.S.
What if I check the wrong “Reason for Request” box? No correction by phone is allowed; the Bureau returns the application and a corrected REV-181 must be re-submitted with a new signature date.
Is a typed name in Section 8 acceptable? No for paper filings — wet ink only — but myPATH submissions allow the portal’s electronic signature box because the system authenticates the user’s login.
Related reading
- How to Fill Out Pennsylvania Form PA-100 (w/Examples) + FAQs
- How to Fill Out Pennsylvania Form REV-1220 (w/Examples) + FAQs
- How to Fill Out Pennsylvania Form REV-1500 (w/Examples) + FAQs
- How to Fill Out Pennsylvania Form REV-1502 (w/Examples) + FAQs
- How to Fill Out Pennsylvania Form REV-1503 (w/Examples) + FAQs
- How to Fill Out Pennsylvania Form REV-1504 (w/Examples) + FAQs
- How to Fill Out Pennsylvania Form PA-40 X (w/Examples) + FAQs