How to Shut Down a Business in Washington
Complete guide to dissolving your business entity with the Washington Secretary of State.
Quick Answer
To dissolve a business in Washington, file Certificate of Dissolution — LLC with the Washington Secretary of State. The LLC filing fee is $— and corporation fee is $—. Washington requires tax clearance from the Washington Department of Revenue before dissolution. Standard processing takes 3-5 business days.
Quick Facts
| Filing Agency | Washington Secretary of State |
| Website | https://www.sos.wa.gov/corporations-charities/business-entities/ |
| LLC Dissolution Fee | $— |
| Corporation Dissolution Fee | $— |
| Tax Clearance Required | Yes |
| Processing Time | 3-5 business days |
| Online Filing | Yes |
| Phone | (360) 725-0377 |
LLC Dissolution in Washington
Steps to Dissolve an LLC
- 1 Vote to dissolve the LLC according to the operating agreement or by member consent
- 2 Wind up business affairs, settle debts, and distribute remaining assets
- 3 Apply for a Revenue Clearance Certificate from the Washington Department of Revenue
- 4 Receive the Revenue Clearance Certificate (DOR sends it directly to the Secretary of State)
- 5 File Certificate of Dissolution with the Secretary of State (no filing fee)
- 6 Submit the Revenue Clearance Certificate with the dissolution filing
- 7 Cancel any licenses, permits, and registrations
- 8 File final state and federal tax returns
- 9 Close business bank accounts and cancel your EIN with the IRS
Corporation Dissolution in Washington
Steps to Dissolve a Corporation
- 1 Hold a board of directors meeting to recommend dissolution
- 2 Obtain shareholder approval for the dissolution
- 3 Wind up business affairs, settle debts, and distribute remaining assets
- 4 Apply for a Revenue Clearance Certificate from the Washington Department of Revenue
- 5 Receive the Revenue Clearance Certificate (DOR sends it directly to the Secretary of State)
- 6 File Articles of Dissolution with the Secretary of State (no filing fee)
- 7 Submit the Revenue Clearance Certificate with the dissolution filing
- 8 Cancel any licenses, permits, and registrations
- 9 File final state and federal tax returns
- 10 Close business bank accounts and cancel your EIN with the IRS
Tax Requirements
Tax Agency: Washington Department of Revenue
Phone: (360) 705-6705
A Revenue Clearance Certificate from the Department of Revenue is required before filing dissolution papers. Apply through the Department of Revenue. They will send the certificate directly to the Secretary of State's office. Washington has no state income tax but has Business & Occupation (B&O) tax and sales tax that must be settled.
Additional Requirements
Corporations must publish notice of dissolution within 30 days after the effective date of articles of dissolution (RCW 23B.14.030).
Contact Information
Agency: Washington Secretary of State
Address: 801 Capitol Way S, Olympia, WA 98504-0224
Phone: (360) 725-0377
Website: https://www.sos.wa.gov/corporations-charities/business-entities/
Online Portal: https://ccfs.sos.wa.gov/
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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 Washington Secretary of State. Consult an attorney for advice specific to your situation.