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How to Shut Down a Business in New Hampshire

Complete guide to dissolving your business entity with the New Hampshire Secretary of State, Corporation Division.

Quick Answer

To dissolve a business in New Hampshire, file Certificate of Cancellation (Domestic LLC) with the New Hampshire Secretary of State, Corporation Division. The LLC filing fee is $35 and corporation fee is $35. New Hampshire does not require tax clearance before filing. Standard processing takes 5-10 business days.

Quick Facts

Filing Agency New Hampshire Secretary of State, Corporation Division
Website https://www.sos.nh.gov/corporations-0
LLC Dissolution Fee $35
Corporation Dissolution Fee $35
Tax Clearance Required No
Processing Time 5-10 business days
Online Filing Yes
Phone (603) 271-3246

LLC Dissolution in New Hampshire

Form
Certificate of Cancellation (Domestic LLC)
Fee
$35
Online
Yes
Processing
5-10 business days
Download Form →

Steps to Dissolve an LLC

  1. 1 Vote to dissolve per operating agreement or majority vote of members
  2. 2 Wind up business affairs, settle debts, and distribute remaining assets
  3. 3 File Certificate of Cancellation (Form FND-5) with Secretary of State ($35 fee)
  4. 4 File final New Hampshire state tax returns
  5. 5 Close all tax accounts with the New Hampshire Department of Revenue Administration
  6. 6 Cancel any DBAs, licenses, and permits

Corporation Dissolution in New Hampshire

Form
Articles of Dissolution (Domestic Business Corporation)
Fee
$35
Online
Yes
Processing
5-10 business days
Download Form →

Steps to Dissolve a Corporation

  1. 1 Board of directors adopts resolution recommending dissolution
  2. 2 Shareholders approve dissolution by majority vote
  3. 3 Wind up business affairs, notify creditors, and settle debts
  4. 4 File Articles of Dissolution (Form 19) with Secretary of State ($35 fee)
  5. 5 File final New Hampshire state tax returns
  6. 6 Cancel any DBAs, licenses, and permits

Tax Requirements

Tax Clearance Required
No
Final Return Required
Yes

Tax Agency: New Hampshire Department of Revenue Administration

https://www.revenue.nh.gov

Phone: (603) 230-5000

New Hampshire has no general income tax or sales tax. However, businesses subject to the Business Profits Tax (BPT) and Business Enterprise Tax (BET) must file final returns and close tax accounts with the Department of Revenue Administration.

Additional Requirements

Publication Required: No
Creditor Notification: Must notify known creditors in writing; unknown creditors may be notified by publication
Employee Notification: Follow federal WARN Act if 100+ employees
Board/Member Approval: LLCs require majority vote of members. Corporations require board resolution and majority shareholder approval.
Winding Up Period: Corporation continues for winding up purposes after dissolution filing
Registered Agent: Registered agent must be maintained until dissolution is complete

Contact Information

Agency: New Hampshire Secretary of State, Corporation Division

Address: 107 North Main Street, Concord, NH 03301-4989

Phone: (603) 271-3246

Email: corporate@sos.nh.gov

Website: https://www.sos.nh.gov/corporations-0

Online Portal: https://www.sos.nh.gov/corporations-0/forms-and-fees

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This guide is for informational purposes only and does not constitute legal advice. Information is sourced from official state websites and was last verified in 2026. Always confirm current requirements directly with the New Hampshire Secretary of State, Corporation Division. Consult an attorney for advice specific to your situation.