How much does it cost to dissolve an Arkansas LLC?

The Articles of Dissolution filing fee is $45 when filed online through the Arkansas Corporations Online Filing System, or $50 when mailed on paper. The online portal adds a small processing fee for non-subscribers, bringing the online total near $50 either way. Arkansas does not offer a paid expedited tier. The only other potential cost is the $150 annual franchise tax if any prior year is still unpaid.

How long does Arkansas LLC dissolution take?

Online filings typically process within 1 to 3 business days through ARK.org. Mailed paper filings to the Little Rock office take roughly two weeks from receipt. Arkansas does not offer a paid expedited service, so online filing is the fastest available path.

Do I need a tax clearance certificate in Arkansas?

No. The Arkansas Department of Finance and Administration does not issue or require a tax clearance certificate before the Secretary of State will accept Articles of Dissolution. You still need to file final returns for the $150 franchise tax, sales tax, withholding, and corporate income tax (if applicable), but clearance is not a prerequisite.

What vote is needed to dissolve an Arkansas LLC?

Under A.C.A. Section 4-38-701, the default is consent of all members if the operating agreement is silent. Your agreement controls, so pull it, follow its threshold, and document the vote in a written consent before filing Form LL-04. See the Arkansas LLC formation page for more on the operating agreement rules under the 2021 Act.

Do I still owe the $150 franchise tax after dissolution?

The $150 annual franchise tax is owed for any year the LLC was still on the Secretary of State's books as of May 1. If you file the Articles of Dissolution after May 1, the current year's $150 is still due. Dissolving before May 1 and filing a final franchise tax return for the prior year is the clean path; otherwise the account keeps accruing until a final return is processed.

What happens if I just stop filing the franchise tax?

The Secretary of State eventually administratively dissolves the LLC for non-payment of the $150 franchise tax, but the $150 keeps accruing with a $25 late penalty plus 10 percent annual interest under A.C.A. Section 26-54-111 until the administrative action processes. Reinstating later costs more than a $45 voluntary dissolution would have. File Form LL-04 while the entity is in good standing.

Do I need to notify the IRS?

Yes. File a final federal return marked as the final return (Form 1065 for multi-member, Schedule C on Form 1040 for single-member, Form 1120 or 1120-S if taxed as a corporation), file IRS Form 966 within 30 days of the dissolution resolution if the LLC had C-corp treatment, and close the EIN by writing to the IRS. The IRS close-a-business page covers the full federal checklist.

Dissolve an Arkansas LLC: $45 online, $50 by mail

$45 Filing fee Articles of Dissolution for a Limited Liability Company (Form LL-04)

Online or mail Filing path No paid expedite

3 business days online Approval time

Not required Tax clearance

The quick read on dissolving a Arkansas LLC

$45 is roughly in line with the $46 national average. Arkansas accepts the dissolution filing online or mail, with online approvals in about 3 business days. There is no formal tax clearance requirement, so the filing itself is the bottleneck rather than tax review.

Dissolution is a procedural filing, not a tax audit. The Secretary of State's job is limited to confirming the document is properly completed and the LLC is in good standing. What matters most for Arkansas filers is the order of operations: vote, file, and close the federal side. Each step is simple individually; doing them out of order or skipping the federal step is what causes problems years later.

Dissolution steps in Arkansas

The state-specific procedure, in order. Skip any step and the state's dissolution filing will be rejected or left incomplete.

Member vote to dissolve
Arkansas's LLC statute calls for a per operating agreement member vote to dissolve, unless your operating agreement specifies a different threshold. Document the vote in meeting minutes or a written consent.
File the Articles of Dissolution for a Limited Liability Company (Form LL-04) with Arkansas Secretary of State, Business and Commercial Services Division
Filing fee is $45. Online filing is available through the state portal. Mail filings are accepted.
Close federal tax obligations with the IRS
File the final federal return, check the "final return" box, and file Form 966 if the LLC had C-corp tax treatment. Close the EIN by writing to the IRS. See the IRS close-a-business page for the full federal checklist.
Cancel other registrations
Sales tax permits, employer accounts, business licenses, fictitious-name registrations, and foreign-qualification filings in other states all need to be wound down separately from the LLC dissolution itself. The state won't do this automatically.

How this plays out in Arkansas

Start with the member vote. Arkansas's Uniform Limited Liability Company Act (A.C.A. Section 4-38-701) defaults to unanimous consent if the operating agreement is silent, so check the agreement and document the vote in a written consent.

File the Articles of Dissolution (Form LL-04) with the Secretary of State through the Business and Commercial Services online portal. Online filings cost $45 and post in 1 to 3 business days; mailed paper filings to Little Rock cost $50 and take about two weeks. Arkansas does not offer a paid expedited tier, but online filing is already fast enough that most filers do not need one.

File a final franchise tax return for the $150 annual LLC franchise tax, administered by the Secretary of State since Act 819 of 2021 moved it from the Department of Finance and Administration. If the dissolution happens after May 1 of any year, the $150 for that year is owed. Close any DFA tax accounts separately: sales tax permits, withholding, and corporate income tax for LLCs that elected C-corp treatment. Close the federal side last with a final return marked "final," IRS Form 966 if the LLC was taxed as a corporation, and a written EIN closure request.

What a clean Arkansas dissolution actually costs

The Secretary of State fee is rarely the biggest line item. For most Arkansas LLC owners, the real cost is a combination of the filing fee, outstanding state tax, federal closure, and any foreign-LLC wind-downs in other states.

Cost component	Amount	Notes
Base Secretary of State filing	$45	Filed with Arkansas Secretary of State, Business and Commercial Services Division
Final federal return (DIY)	Free	Or $200 to $800 if a CPA prepares it
Foreign-LLC withdrawals (if any)	$10 to $125 per state	Each state where you qualified as foreign LLC

How Arkansas compares to other states

$45 is roughly in line with the $46 national average. Across all 51 US jurisdictions, the median dissolution fee is $30 and the average is $46; fees cluster between $0 and $75, with Delaware and DC at the $220 top end. By fee ranking, Arkansas sits at #34 from cheapest to most expensive.

Filing path matters as much as the fee. Arkansas's online or mail dissolution process gives you flexibility: online for speed, mail as a backup when you need an original signature for another purpose. Arkansas does not impose a formal tax clearance check, which shortens the overall timeline compared to states that do.

Requirements at a glance

Tax clearance required No clearance step required by state

Public notice required No publication requirement

Member vote standard per operating agreement

per operating agreement

Attorney required DIY filing permitted

Online filing https://www.ark.org/sos/corpfilings/index.php?form_id=67

Yes

Mail filing Arkansas Secretary of State, Business and Commercial Services, 1401 W. Capitol Avenue, Suite 250, Little Rock, AR 72201

Yes

Common pitfalls

The biggest Arkansas trap is the $150 flat annual franchise tax. It is due every May 1, and the Secretary of State keeps assessing it until a final return is filed. LLCs that file the Articles of Dissolution in June or July assuming the current year is off the hook discover a $150 balance plus late penalty the following April. File the final franchise tax return in the same calendar year as the dissolution, and confirm the account shows zero balance with the SOS before closing out.

The second trap is the online-versus-paper price gap. Arkansas charges $5 more for paper filings across LLC transactions, including the Articles of Dissolution ($45 online, $50 paper). Use the ARK.org portal to save the $5 and cut mail-processing time from two weeks to a few business days. Just note that the online portal adds a small processing fee for non-subscribers, so the actual charge lands near $50 either way.

What happens after the state accepts your filing

Once the Business and Commercial Services Division accepts the Articles of Dissolution, the LLC is dissolved under the 2021 Arkansas Uniform LLC Act and the entity name is released. Creditor claims survive under A.C.A. Section 4-38-707 for up to three years against the LLC's remaining assets, so keep bank records and books accessible during that window. File the LLC's final federal return for the year of dissolution, close the EIN with the IRS, and if the LLC held a sales tax permit or had Arkansas employees, close those DFA accounts in the same workflow so the $150 franchise tax account is not the only closure.

Documents and filings checklist

Written consent or meeting minutes
Record the member vote to dissolve. Keep with corporate records.
Articles of Dissolution for a Limited Liability Company (Form LL-04)
Filed with $45 fee at Arkansas Secretary of State, Business and Commercial Services Division. Form PDF.
Final federal return
Form 1065 (multi-member), Schedule C on 1040 (single-member), or 1120/1120-S if corp-taxed. Check the "final return" box.
IRS Form 966
Only if the LLC had C-corp tax treatment. Due within 30 days of the dissolution resolution.
IRS EIN closure letter
Sent to the IRS requesting the EIN be closed. See the IRS close-a-business checklist.
State tax permit cancellations
Sales tax, employer withholding, unemployment insurance. Each is a separate filing with the state tax and labor agencies.
Foreign-LLC withdrawals
Certificate of Withdrawal filed with each state where the LLC was registered to do business as a foreign LLC.

Filing agency

Arkansas Secretary of State, Business and Commercial Services Division

Website: www.sos.arkansas.gov/business-commercial-services-bcs
Phone: (501) 682-3409
Email: corprequest@sos.arkansas.gov
Mail: Victory Building, 1401 W. Capitol Avenue, Suite 250, Little Rock, AR 72201
Hours: 8:00 AM to 4:00 PM Central, Monday to Friday

Frequently Asked Questions

How much does it cost to dissolve an Arkansas LLC?

The Articles of Dissolution filing fee is $45 when filed online through the Arkansas Corporations Online Filing System, or $50 when mailed on paper. The online portal adds a small processing fee for non-subscribers, bringing the online total near $50 either way. Arkansas does not offer a paid expedited tier. The only other potential cost is the $150 annual franchise tax if any prior year is still unpaid.
How long does Arkansas LLC dissolution take?

Online filings typically process within 1 to 3 business days through ARK.org. Mailed paper filings to the Little Rock office take roughly two weeks from receipt. Arkansas does not offer a paid expedited service, so online filing is the fastest available path.
Do I need a tax clearance certificate in Arkansas?

No. The Arkansas Department of Finance and Administration does not issue or require a tax clearance certificate before the Secretary of State will accept Articles of Dissolution. You still need to file final returns for the $150 franchise tax, sales tax, withholding, and corporate income tax (if applicable), but clearance is not a prerequisite.
What vote is needed to dissolve an Arkansas LLC?

Under A.C.A. Section 4-38-701, the default is consent of all members if the operating agreement is silent. Your agreement controls, so pull it, follow its threshold, and document the vote in a written consent before filing Form LL-04. See the Arkansas LLC formation page for more on the operating agreement rules under the 2021 Act.
Do I still owe the $150 franchise tax after dissolution?

The $150 annual franchise tax is owed for any year the LLC was still on the Secretary of State's books as of May 1. If you file the Articles of Dissolution after May 1, the current year's $150 is still due. Dissolving before May 1 and filing a final franchise tax return for the prior year is the clean path; otherwise the account keeps accruing until a final return is processed.
What happens if I just stop filing the franchise tax?

The Secretary of State eventually administratively dissolves the LLC for non-payment of the $150 franchise tax, but the $150 keeps accruing with a $25 late penalty plus 10 percent annual interest under A.C.A. Section 26-54-111 until the administrative action processes. Reinstating later costs more than a $45 voluntary dissolution would have. File Form LL-04 while the entity is in good standing.
Do I need to notify the IRS?

Yes. File a final federal return marked as the final return (Form 1065 for multi-member, Schedule C on Form 1040 for single-member, Form 1120 or 1120-S if taxed as a corporation), file IRS Form 966 within 30 days of the dissolution resolution if the LLC had C-corp treatment, and close the EIN by writing to the IRS. The IRS close-a-business page covers the full federal checklist.
How long does LLC dissolution take in Arkansas?

Online filings are processed in about 3 business days through the state portal. Mail filings take about 14 business days once received.
Can I file the Articles of Dissolution for a Limited Liability Company (Form LL-04) online?

Yes. Arkansas accepts LLC dissolution filings online through the state portal. Mail is also accepted as an alternative.
What vote is required to dissolve a Arkansas LLC?

Arkansas's LLC statute specifies a per operating agreement member vote to dissolve, unless the operating agreement sets a different threshold. Most LLCs follow the statutory default. Document the vote in a written consent or meeting minutes before filing any dissolution paperwork.
Does dissolution close my federal tax obligations?

No. The Arkansas Secretary of State does not notify the IRS. You have to close the federal side separately: file a final federal return marked as "final," file IRS Form 966 within 30 days if the LLC had C-corp tax treatment, and close the EIN by writing to the IRS. The EIN stays on file forever; closing it flags the entity as inactive so automated notices stop. See the IRS close-a-business page for the full federal checklist.
Will my LLC name become available for someone else to use after dissolution?

In most cases yes. Arkansas typically releases the LLC name back to the general pool once the dissolution filing is accepted, and a third party can register a new entity under the same name shortly thereafter. If preserving the brand matters, keep a minimal LLC active or register the business name as a trademark.

Arkansas LLC formationOpen the Arkansas LLC guide →
All dissolution guidesBack to dissolution hub →
IRS close-a-business checklistFederal side of closing an LLC →

Sources

Filing fee: www.sos.arkansas.gov/uploads/bcs/LL-04.pdf · verified April 21, 2026
Arkansas Secretary of State Form LL-04 Articles of Dissolution for a Limited Liability Company. Filing fee is $50 by mail (paper) or $45 online. Authority: Ark. Code Ann. Section 4-38-702.
File online: www.ark.org/sos/corpfilings/index.php?form_id=67 · verified April 21, 2026
Arkansas Corporations Online Filing System accepts LLC Articles of Dissolution filings. Online filing fee is $45 (versus $50 for paper) with typical processing of 1 to 3 business days.
Tax clearance required: www.dfa.arkansas.gov/income-tax/business-income-tax/close-your-busines… · verified April 21, 2026
Arkansas Department of Finance and Administration does not require a tax clearance certificate as a prerequisite to filing Articles of Dissolution with the Secretary of State. LLCs must file final state income tax and sales tax returns and close DFA accounts.
Member vote standard: advance.lexis.com/container/?pdmfid=1000516&crid=c2b8b9f5-ar-code-4-38… · verified April 21, 2026
Ark. Code Ann. Section 4-38-701 (Arkansas Uniform Limited Liability Company Act, enacted 2021) provides that an LLC dissolves upon the occurrence of an event specified in the operating agreement or the consent of all members if the operating agreement is silent.
Irs closure url: www.irs.gov/businesses/small-businesses-self-employed/closing-a-busine… · verified April 21, 2026
IRS closing-a-business checklist covers final federal returns and EIN account closure.

Legal Disclaimer: FreeNetLaw provides general legal information, not legal advice. The information on this site is not a substitute for consultation with a licensed attorney. Laws vary by jurisdiction and change frequently. Always verify information with official sources and consult a qualified attorney for advice about your specific situation.

How to dissolve an Arkansas LLC