Closing an LLC,state by state.
The dissolution form, the fee and whether you need tax clearance first.
Checked against official state sources on . How we verify.
Walking away from an LLC without dissolving it keeps the fees and penalties running. Dissolving properly means getting member approval, settling debts and taxes, and filing the state's dissolution form.
State fees for that last step run from $0 in California to $220 in District of Columbia. Several states also want proof that state taxes are paid before they'll accept the filing.
- Lowest dissolution fee
- $0 (California)
- Highest dissolution fee
- $220 (District of Columbia)
- Median fee
- $32.5
- States with fee data
- 48 of 51
All 51 jurisdictions
| State | Form | Fee | Tax clearance |
|---|---|---|---|
| Alabama | Domestic LLC Articles of Dissolution | $150 | No tax clearance required prior to dissolution. |
| Alaska | Articles of Termination | Varies | State does not require a tax clearance certificate to voluntarily terminate. |
| Arizona | Articles of Termination | $35 | Not required for standard dissolution. |
| Arkansas | Statement of Dissolution | $45 | Must file Final Franchise Tax Report and pay $150 minimum tax for the year of dissolution simultaneously |
| California | Certificate of Cancellation | $0 | None mentioned |
| Colorado | Statement of Dissolution | $10 | Not required for standard dissolution. |
| Connecticut | Certificate of Dissolution | $0 | Tax clearance is not required prior to filing. |
| Delaware | Certificate of Cancellation | $220 | Franchise tax for current and past-due years must be paid in full before cancellation is accepted |
| District of Columbia | Statement of Dissolution (Form DLC-8) | $220 | Does not require a formal tax clearance certificate from the Office of Tax and Revenue. |
| Florida | Articles of Dissolution | $25 | No tax clearance certificate from the Department of Revenue is required prior to dissolution. |
| Georgia | Certificate of Termination (Form CD 415) | $0 | Georgia does not require a tax clearance certificate to dissolve. |
| Hawaii | Articles of Termination (Form LLC-11) | $25 | No formal tax clearance certificate required; the filer merely self-certifies that debts are settled. |
| Idaho | Statement of Dissolution | $0 | No tax clearance certificate to dissolve |
| Illinois | Statement of Termination (Form LLC-35.15) | $5 | Illinois does not require a tax clearance certificate from the Department of Revenue before the SOS accepts the filing. |
| Indiana | Articles of Dissolution | Varies | Not required for standard dissolution. |
| Iowa | Statement of Dissolution | $5 | No tax clearance certificate required |
| Kansas | Certificate of Cancellation | $35 | No tax clearance requirement |
| Kentucky | Articles of Dissolution | $40 | No tax clearance certificate required by Secretary of State before filing. |
| Louisiana | Affidavit to Dissolve (Form 368) | $100 | Requires tax clearance from the Department of Revenue to dissolve properly. |
| Maine | Certificate of Cancellation (Form MLLC-11C) | $75 | No formal tax clearance certificate required; owners simply mark their final tax return as final. |
| Maryland | Articles of Cancellation | $0 | All outstanding Annual Reports and penalties must be cleared prior to cancellation. |
| Massachusetts | Certificate of Cancellation | $100 | All back-due $500 annual reports must be paid before reinstatement or clearance is granted. |
| Michigan | Certificate of Dissolution (CSCL/CD 731) | $10 | Michigan does not block the filing for tax clearance. Instead, the LLC files the dissolution first and is statutorily re |
| Minnesota | Statement of Dissolution, followed by a Statement of Termination | $55 | No tax clearance required from Department of Revenue before Secretary of State accepts filing. |
| Mississippi | Certificate of Dissolution | $50 | No tax clearance certificate required for LLCs |
| Missouri | Notice of Winding Up (LLC-13) and Articles of Termination (LLC-5) | $50 | Not specified |
| Montana | Articles of Termination | $0 | No formal tax clearance certificate required. |
| Nebraska | Statement of Dissolution | $25 | No tax clearance is required |
| Nevada | Articles of Dissolution | $100 | No tax clearance certificate required from the Department of Revenue |
| New Hampshire | Certificate of Cancellation (Form LLC-7) | $35 | Requires a formal tax clearance certificate from the Department of Revenue Administration (Form AU-22), which costs an a |
| New Jersey | Certificate of Cancellation | $100 | Not required for standard LLC dissolution, only for reinstatements after revocation. |
| New Mexico | Articles of Dissolution | $25 | No tax clearance certificate required |
| New York | Articles of Dissolution (Form DOS-1366-f) | $60 | The DOS does not require a tax clearance consent from the Department of Taxation to accept LLC dissolution. |
| North Carolina | Articles of Dissolution (Form L-07) | $30 | Legal consensus holds that the Secretary of State does not strictly require tax clearance to accept the LLC dissolution |
| North Dakota | Articles of Dissolution and Termination | $20 | No formal tax clearance certificate required from the Office of State Tax Commissioner. |
| Ohio | Certificate of Dissolution (Form 616) | $50 | Ohio LLCs are explicitly exempt from requiring a Certificate of Tax Clearance prior to dissolution. |
| Oklahoma | Articles of Dissolution | $50 | No tax clearance certificate required prior to dissolution filing. |
| Oregon | Articles of Amendment/Dissolution | $100 | No tax clearance certificate required prior to filing, though final returns must be settled. |
| Pennsylvania | Certificate of Dissolution and Certificate of Termination | $140 | Crucially, the termination filing cannot be made until the LLC obtains formal Tax Clearance Certificates from both the P |
| Rhode Island | Articles of Dissolution (Form 404) | $50 | Signer self-certifies on Form 404 that all Division of Taxation obligations have been paid. |
| South Carolina | Articles of Termination | $15 | No tax clearance certificate required prior to dissolution. |
| South Dakota | Articles of Termination | $10 | No formal tax clearance certificate required for standard voluntary dissolution. |
| Tennessee | Notice of Dissolution followed by Articles of Termination of Existence | $40 | Tax clearance from the Department of Revenue is required to reinstate, and implicitly clear all taxes to terminate. |
| Texas | Certificate of Termination (Form 65) | Varies | Strictly requires a Certificate of Account Status for Dissolution/Termination from the Comptroller proving all taxes are |
| Utah | Statement of Dissolution | $0 | Tax clearance is not required to file the dissolution. |
| Vermont | Articles of Termination | $20 | Does not require a tax clearance certificate from the Department of Taxes. |
| Virginia | Articles of Cancellation | $25 | Not mentioned. |
| Washington | Certificate of Dissolution | $0 | Not required for standard dissolution. |
| West Virginia | Articles of Termination (Form LLD-9) | $25 | No separate tax clearance certificate required; the signer self-certifies on the form that all state tax obligations hav |
| Wisconsin | Articles of Dissolution (Form 510) | $20 | No tax clearance certificate required by DFI prior to filing, though final tax returns must be submitted to Department o |
| Wyoming | Articles of Dissolution | $60 | No tax clearance certificate required |
Questions people ask
How do I dissolve an LLC?
Vote to dissolve as your operating agreement requires, wind up the business, file final tax returns, then file the dissolution form with your state. Your state page lists the exact form.
How much does it cost to dissolve an LLC?
State fees run from $0 to $220, plus any final report or tax amounts you still owe.
Can I just stop paying fees instead?
The state may eventually dissolve the LLC administratively, but penalties and tax obligations can pile up first.
Do I need to cancel my EIN?
The IRS doesn't cancel EINs, but it can close your business account. Send it a letter with the EIN and the reason for closing after your final returns are filed.