How to dissolve an LLC

Closing an LLC takes the same steps everywhere: the members agree, the LLC winds up and pays what it owes, and the state files the document that ends it. The form, the fee and any tax clearance differ by state, so each state has its own guide.

The steps in every state

  1. Agree to dissolve as the operating agreement provides, usually by a vote of the members, and put the decision in writing.

  2. Wind up: finish or hand off contracts, tell creditors, collect what's owed, pay debts, and distribute what's left to the members.

  3. Settle taxes: file final federal and state returns and close tax accounts. Arkansas, Delaware, New Hampshire, Pennsylvania, Rhode Island, Tennessee, Texas and West Virginia also want a tax clearance or proof that taxes are paid.

  4. File the state's closing document with its business filing office: articles of dissolution, a certificate of cancellation or termination, or a statement of dissolution, depending on the state.

  5. Keep the records: the filed document, the members' decision and the final returns.

What each state files and charges

State What to file Fee Tax clearance
Alabama Articles of Dissolution $100 No
Alaska Articles of Dissolution $25 No
Arizona Articles of Termination $35 No
Arkansas Statement of Dissolution $45 online, $50 on paper Yes
California Certificate of Dissolution, then Certificate of Cancellation No fee No
Colorado Statement of Dissolution $10 No
Connecticut Certificate of Dissolution No fee No
Delaware Certificate of Cancellation $220 Yes
DC Statement of Dissolution $5 No
Florida Articles of Dissolution $25 No
Georgia Certificate of Termination $0 online, $10 on paper No
Hawaii Articles of Termination $25 No
Idaho Statement of Dissolution $0 online, $20 on paper No
Illinois Statement of Termination $5 No
Indiana Articles of Dissolution $30 No
Iowa Statement of Dissolution $5 No
Kansas Certificate of Cancellation $30 online, $35 on paper No
Kentucky Articles of Dissolution $40 No
Louisiana Affidavit to Dissolve $125 No
Maine Certificate of Cancellation $75 No
Maryland Articles of Cancellation No fee No
Massachusetts Certificate of Cancellation $100 No
Michigan Certificate of Dissolution: Form CSCL/CD-731 for an LLC that has done business, or CSCL/CD-730 for one that never began business, issued no membership interests and has no debts $10 No
Minnesota Statement of Termination $35 by mail, $55 online or in person No
Mississippi Certificate of Dissolution $50 No
Missouri Notice of Winding Up, then Articles of Termination $25 for each, $50 in all No
Montana Articles of Termination No fee No
Nebraska Statement of Dissolution $25 online, $30 on paper No
Nevada Certificate of Dissolution/Cancellation $100 No
New Hampshire Certificate of Cancellation $35 Yes
New Jersey Certificate of Cancellation $100 No
New Mexico Articles of Dissolution $25 No
New York Articles of Dissolution $60 No
North Carolina Articles of Dissolution $30 No
North Dakota Articles of Dissolution and Termination $20 No
Ohio Certificate of Dissolution $50 No
Oklahoma Articles of Dissolution $50 No
Oregon Articles of Amendment/Dissolution $100 No
Pennsylvania Certificate of Termination) $70 Yes
Rhode Island Articles of Dissolution $50 Yes
South Carolina Articles of Termination $10 No
South Dakota Articles of Termination $10 No
Tennessee Notice of Dissolution, then Articles of Termination of Existence $20 for each, $40 in all Yes
Texas Certificate of Termination $40 Yes
Utah Statement of Dissolution, then Statement of Termination once winding up is done No fee No
Vermont Articles of Termination $20 No
Virginia Articles of Cancellation $25 No
Washington Certificate of Dissolution No fee No
West Virginia Articles of Termination $25 Yes
Wisconsin Statement of Dissolution or Termination $20 online, $35 on paper No
Wyoming Articles of Dissolution $60 No

Fees are the state's filing fees only, from each office's forms and fee schedules, read on October 10, 2026. "Unconfirmed" means we read the fee only through a listing because the office's site wouldn't load for us: check it before you pay.

Why dissolve instead of letting it lapse

An LLC that simply stops filing stays on the register, and its annual fees, penalties and any state tax keep running until the state dissolves it administratively. That can take a year or more, and the owners may still owe what built up. A voluntary dissolution ends those obligations on a date you choose, puts the closing on the public record, and in most states starts a deadline for claims against the company.

How to dissolve an LLC in each state

Common questions

How much does it cost to dissolve an LLC?

The state filing fee runs from nothing (California, Connecticut, Georgia and Idaho and others) to $220 in Delaware. Taxes the LLC still owes come on top, and some states won't take the filing until they're paid.

Which states require a tax clearance to dissolve an LLC?

Arkansas, Delaware, New Hampshire, Pennsylvania, Rhode Island, Tennessee, Texas and West Virginia ask for tax clearance, or proof that the LLC's taxes are paid, before or with the filing. Everywhere else the LLC still files final returns, but no certificate goes with the dissolution.

Can I dissolve an LLC online?

In most states: 47 of the 51 offices take the filing online. Each state's guide links its own.

What's the difference between dissolving and terminating an LLC?

Dissolving starts the end: the LLC stops ordinary business and winds up its affairs. Terminating is the end itself, when the state files the document that closes it. California, Missouri, Tennessee and Utah use a separate filing for each step; the other states close an LLC with one filing.

Can I dissolve an LLC that has debts?

Dissolving doesn't erase them: winding up is when the LLC pays its debts or sets money aside for them, before anything goes to the members. Members who take assets before creditors are paid can be asked to give them back.

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