Out of Existence Affidavits

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Out of Existence Affidavits

Out of Existence Affidavits, What, How and Why....

The following is from the Dept. of Revenue (PA) site:

Pennsylvania corporations that have: 

  • ceased doing business and 
  • divested itself of assets; or 
  • has never transacted business, or 
  • held title to assets...

may be relieved of the responsibility for filing corporation tax reports by filing an Out of Existence/Withdrawal Affidavit (REV-238). The REV-238 is available at:

CLICK HERE (on our sister company's website - Esquire Assist)

The advantage of filing the affidavit is that the corporate charter is not affected, the requirements and expense of a formal dissolution are eliminated, and the corporation may be reactivated later. Following the effective date on which a corporation is marked Out of Existence, no reports or payments of minimum tax is required until, if ever, the corporation is reactivated.

For more info:CLICK HERE TO BE DIRECTED TO THE DEPT OF REVENUE'S Q&A PAGE DEALING WITH OE AFFIDAVITS