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How to Shut Down a Business in North Carolina

Complete guide to dissolving your business entity with the North Carolina Secretary of State, Corporations Division.

Quick Answer

To dissolve a business in North Carolina, file Articles of Dissolution of Limited Liability Company with the North Carolina Secretary of State, Corporations Division. The LLC filing fee is $30 and corporation fee is $30. North Carolina does not require tax clearance before filing. Standard processing takes 5-10 business days.

Quick Facts

Filing Agency North Carolina Secretary of State, Corporations Division
Website https://www.sosnc.gov/divisions/business_registration
LLC Dissolution Fee $30
Corporation Dissolution Fee $30
Tax Clearance Required No
Processing Time 5-10 business days
Online Filing Yes
Phone (919) 814-5400

LLC Dissolution in North Carolina

Form
Articles of Dissolution of Limited Liability Company
Fee
$30
Online
Yes
Processing
5-10 business days
Download Form →

Steps to Dissolve an LLC

  1. 1 Vote to dissolve according to your operating agreement or by majority vote of members
  2. 2 Wind up business affairs and settle all debts and obligations
  3. 3 Notify all known creditors in writing
  4. 4 File final state tax returns with the NC Department of Revenue
  5. 5 Submit NC-BN Out-of-Business Notification to the Department of Revenue
  6. 6 File Articles of Dissolution (Form L-07) with the Secretary of State ($30 fee)
  7. 7 Cancel any licenses, permits, and assumed business names

Corporation Dissolution in North Carolina

Form
Articles of Dissolution
Fee
$30
Online
Yes
Processing
5-10 business days
Download Form →

Steps to Dissolve a Corporation

  1. 1 Board of directors adopts a resolution recommending dissolution
  2. 2 Shareholders approve dissolution by majority vote
  3. 3 Notify all known creditors and claimants in writing
  4. 4 Wind up business affairs, settle debts, and distribute remaining assets
  5. 5 File final state tax returns with the NC Department of Revenue
  6. 6 Submit NC-BN Out-of-Business Notification to the Department of Revenue
  7. 7 File Articles of Dissolution (Form B-06) with the Secretary of State ($30 fee)
  8. 8 Cancel all licenses, permits, and assumed business names

Tax Requirements

Tax Clearance Required
No
Final Return Required
Yes

Tax Agency: North Carolina Department of Revenue

https://www.ncdor.gov/

Phone: (877) 252-3052

North Carolina does not require tax clearance before dissolution. However, you must file all final tax returns for income, sales, and withholding taxes. Submit the NC-BN Out-of-Business Notification form to the Department of Revenue to close your tax accounts.

Additional Requirements

Publication Required: No
Creditor Notification: Must notify all known creditors and claimants in writing with a deadline of at least 120 days to submit claims
Employee Notification: Must comply with federal WARN Act for layoffs of 100+ employees. Provide final paychecks by next regular payday.
Board/Member Approval: LLCs require member vote per operating agreement. Corporations require board resolution and shareholder majority approval.
Winding Up Period: Entity continues to exist for purposes of winding up after dissolution is filed
Registered Agent: Registered agent must be maintained until dissolution is complete and all pending matters are resolved

Contact Information

Agency: North Carolina Secretary of State, Corporations Division

Address: 2 South Salisbury Street, Raleigh, NC 27601-2903

Phone: (919) 814-5400

Email: corpinfo@sosnc.gov

Website: https://www.sosnc.gov/divisions/business_registration

Online Portal: https://www.sosnc.gov/online_services

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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 North Carolina Secretary of State, Corporations Division. Consult an attorney for advice specific to your situation.