In order to surrender the foreign qualification in the state of California you'll have to file your last California return, be sure to mark the return as final in the actual form and make sure it's correct. Hire a CPA. California franchise tax is paid in advance, so don't pay the 800 dollars for next year, otherwise they'll make you beg them to give it back, which they'll eventually will, after a couple of years, by the time the company will not exist and that payment will be unrecoverable. Once the final Cal return is filed, you'll have to file form SURC.<p>You'll have to file your final federal tax return, too. Although you might be able to do it yourself with Turbotax, I'd hire a CPA.<p>You'll have to legally dissolve the company with the articles of dissolution and make sure all the previous board meetings and cap table is sound. Then file the dissolution with the Delaware Secretary of State. If you don't hire a lawyer to double-check the corporation for you, you'll be exposing yourself to liability down the road, which will could be costlier than the lawyer's fees. Corporations must liquidate their assets, and that requires filing forms with the IRS, too. After that, you'll have to close the bank accounts, vendor accounts, credit cards, etc.