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How to Shut Down a Business in Oregon

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

Quick Answer

To dissolve a business in Oregon, file Articles of Amendment/Dissolution - Limited Liability Company with the Oregon Secretary of State, Corporation Division. The LLC filing fee is $100 and corporation fee is $100. Oregon does not require tax clearance before filing. Standard processing takes 5-7 business days.

Quick Facts

Filing Agency Oregon Secretary of State, Corporation Division
Website https://sos.oregon.gov/business/Pages/default.aspx
LLC Dissolution Fee $100
Corporation Dissolution Fee $100
Tax Clearance Required No
Processing Time 5-7 business days
Online Filing No
Phone (503) 986-2200

LLC Dissolution in Oregon

Form
Articles of Amendment/Dissolution - Limited Liability Company
Fee
$100
Online
No
Processing
5-7 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, settle debts, and distribute remaining assets
  3. 3 Notify all known creditors in writing
  4. 4 File final tax returns with the Oregon Department of Revenue
  5. 5 Complete the Articles of Amendment/Dissolution form (dissolution fields only)
  6. 6 Submit the form with $100 filing fee by mail, in person, or by fax
  7. 7 Cancel any business licenses, permits, and assumed business names

Corporation Dissolution in Oregon

Form
Articles of Dissolution - Business/Professional Corporation
Fee
$100
Online
No
Processing
5-7 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 tax returns with the Oregon Department of Revenue
  6. 6 Complete the Articles of Dissolution form for business/professional corporations
  7. 7 Submit the form with $100 filing fee by mail, in person, or by fax
  8. 8 Cancel all business licenses and permits

Tax Requirements

Tax Clearance Required
No
Final Return Required
Yes

Tax Agency: Oregon Department of Revenue

https://www.oregon.gov/dor/

Phone: (800) 356-4222

Oregon does not require tax clearance for dissolution. However, you must file all final state income tax returns and settle any outstanding tax obligations. Close your business tax accounts with the Department of Revenue after filing dissolution.

Additional Requirements

Publication Required: No
Creditor Notification: Must notify all known creditors and claimants in writing with a deadline to submit claims
Employee Notification: Must comply with federal WARN Act for layoffs of 100+ employees. Provide final paychecks by end of first business day after termination (or by end of next regular payday if employee gave 48+ hours notice of quitting).
Board/Member Approval: LLCs require member vote per operating agreement per ORS 63.621. Corporations require board resolution and shareholder majority approval.
Winding Up Period: Entity continues to exist for purposes of winding up after dissolution per ORS 63.637
Registered Agent: Registered agent must be maintained until dissolution is complete and all pending matters are resolved

Contact Information

Agency: Oregon Secretary of State, Corporation Division

Address: 255 Capitol Street NE, Suite 151, Salem, OR 97310-1327

Phone: (503) 986-2200

Website: https://sos.oregon.gov/business/Pages/default.aspx

Online Portal: https://secure.sos.state.or.us/cbrmanager/

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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 Oregon Secretary of State, Corporation Division. Consult an attorney for advice specific to your situation.