North Carolina · Closing an LLC

How to dissolve an LLC in North Carolina

To close a North Carolina LLC you file the Articles of Dissolution (Form L-07) (state fee $30). Do it properly and the state stops charging north carolina annual report fees; skip it and they keep accruing.

Updated October 18, 2026 · Every fee and date links to its official source · How we research

On this page
  1. At a glance
  2. Step by step
  3. FAQ

At a glance

DocumentArticles of Dissolution (Form L-07)
State fee$30
Taxes / clearanceNo tax clearance stated by the Secretary of State; check with the NC Department of Revenue.
WhereNorth Carolina Secretary of State — Business Registration Division

Step by step

  1. Approve the dissolution. Members vote as required by the operating agreement and record it in writing.
  2. Wind up and pay creditors. Collect what’s owed, pay debts, and distribute remaining assets to members.
  3. Clear North Carolina filings and taxes. No tax clearance stated by the Secretary of State; check with the NC Department of Revenue. Make sure the north carolina annual report is current.
  4. File the Articles of Dissolution (Form L-07). File online through the Business Registration search page or by mail. State fee: $30.
  5. File final federal returns and close accounts. Mark the final federal return as final, close the bank account, cancel licenses and your registered agent.

All North Carolina LLC fees in one place

Every state fee a North Carolina LLC can run into, from formation to closing. The typical recurring state cost is $200 a year ($200 annual report ($203 online by card)).

Filing or serviceState feeWhen
Articles of Organization (Form L-01)$125 (plus $3 card or $2 ACH e-filing fee)Once, to form the LLC
Name reservation (optional)Application to Reserve a Business Entity Name — 120 days (fee listed as $10 on the fee schedule, $30 on the forms page)Before forming, if you want to hold a name
North Carolina annual report$200Every year after the year of formation
Registered agent$0 if you qualify to serve yourself; $99–$199/yr for a serviceOngoing
Change of registered agent$5When you switch agents
Certificate of Existence$15When a bank, lender or another state asks
Assumed Business Name CertificateSet by the Register of DeedsOnly if you trade under another name
Articles of Dissolution (Form L-07)$30Once, to close the LLC

Frequently asked questions

How much does it cost to dissolve an LLC in North Carolina?

The state fee for the Articles of Dissolution (Form L-07) is $30. Budget for any final taxes, overdue reports and professional help for the final tax return.

What form dissolves an LLC in North Carolina?

Articles of Dissolution (Form L-07). File online through the Business Registration search page or by mail.

Do I need tax clearance to dissolve a North Carolina LLC?

No tax clearance stated by the Secretary of State; check with the NC Department of Revenue.

What if I don’t formally dissolve my North Carolina LLC?

Required filings keep coming due — North Carolina annual report ($200) — and missing them leads to: Not filing is grounds for administrative dissolution: after the state sends a notice, you have 60 days to fix it. Reinstatement requires all overdue reports and fees plus a $100 reinstatement fee.

Your LLC setup checklist

  1. Get a free EINFrom the IRS, in minutes online.
  2. Open a business bank accountKeep LLC money apart from yours to protect the liability shield.
  3. Sign an operating agreementSettle who owns and decides what before it matters.
  4. Get business insuranceCover what the LLC itself doesn’t protect.
  5. Plan your taxesKnow your tax status and federal due dates.
  6. Track state deadlinesFree reminders before each filing.

Everything in one list: printable LLC compliance checklist · live deadline calendar.

Final tax returns

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