Short answer: File Articles of Dissolution (Form L-07) with the North Carolina Secretary of State, Business Registration Division for $30. Legal consensus holds that the Secretary of State does not strictly require tax clearance to accept the LLC dissolution filing.
We've pulled these figures from the North Carolina Secretary of State, Business Registration Division's own pages. If something's changed since our last check, the state's portal wins, so it's worth a quick look before you pay.
How dissolution works in North Carolina
- Get member approval as your operating agreement requires.
- Settle debts, file final tax returns and close accounts. Legal consensus holds that the Secretary of State does not strictly require tax clearance to accept the LLC dissolution filing.
- File Articles of Dissolution (Form L-07) with the North Carolina Secretary of State, Business Registration Division and pay $30.
- Cancel your registered agent service and close your EIN account with the IRS.
How North Carolina compares
North Carolina's dissolution filing fee is $30. That's the 24th lowest of 48 jurisdictions we track. The national median is $32.5, so North Carolina comes in $2.5 under it.
| State | Fee | National rank (1 = highest) |
|---|---|---|
| North Carolina | $30 | 25 of 48 |
| Alabama | $150 | 3 of 48 |
| South Carolina | $15 | 35 of 48 |
| Tennessee | $40 | 20 of 48 |
| West Virginia | $25 | 26 of 48 |
| Georgia | $0 | 41 of 48 |
North Carolina fees that apply here
| Filing | State fee | Notes |
|---|---|---|
| Annual Report | $203 | annual, April 15 of every year following the year of formation |
| Articles of Dissolution (Form L-07) | $30 |
Dissolving an LLC: North Carolina questions
How do I dissolve an LLC in North Carolina?
File Articles of Dissolution (Form L-07) with the North Carolina Secretary of State, Business Registration Division ($30). Legal consensus holds that the Secretary of State does not strictly require tax clearance to accept the LLC dissolution filing.
Do I need tax clearance before dissolving in North Carolina?
Legal consensus holds that the Secretary of State does not strictly require tax clearance to accept the LLC dissolution filing.
What happens if I just stop filing reports instead of dissolving?
The state may administratively dissolve the LLC, but fees, penalties and tax obligations can keep piling up until then. Administrative dissolution. Reinstatement requires paying a $100 application fee plus $200 for every delinquent year.
How much does it cost to dissolve a North Carolina LLC?
$30 in state fees, plus any final report or tax amounts owed.
Sources and verification
Last checked against official state sources on . States change fees with little notice, so confirm on the filing portal before you pay. How we verify.
Still being confirmed with the state: ra.self allowed.