How to dissolve a Wisconsin LLC
Data last updated: Apr 21, 2026The quick read on dissolving a Wisconsin LLC
At $20, Wisconsin's dissolution fee is below the national average of $46, closer to the free end of the spectrum. Wisconsin accepts the dissolution filing online or mail, with online approvals in about 1 business day. 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 Wisconsin 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 Wisconsin
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
Wisconsin'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, Limited Liability Company (Form DFI/CORP/510) with Wisconsin Department of Financial Institutions, Division of Corporate and Consumer Services
Filing fee is $20. Online filing is available through the state portal. Mail filings are accepted. Paid expedite available for $25.
- 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 Wisconsin
Start with the member vote. Wis. Stat. 183.0701, part of the Wisconsin Uniform Limited Liability Company Law, dissolves the LLC on events specified in the operating agreement, on unanimous member consent where the agreement is silent, after 90 consecutive days without any members, or on judicial dissolution. Record the written consent.
File Form CORP510 with the Wisconsin Department of Financial Institutions. Online filings through the DFI portal cost $20 and typically clear in 1 business day; mail filings to the Milwaukee P.O. Box 93348 address cost $40 ($20 base plus $15 paper surcharge) and run about 5 business days. Paid expedite is $25 for next-business-day processing on paper filings, $250 for 4-hour in-person service, or $500 for 1-hour in-person. Online filings clear in 1 day without an expedite fee, so the $25 tier only matters for paper submissions.
Close the tax side. Wisconsin does not require a clearance certificate, but the Department of Revenue expects final returns for franchise/income tax (if the LLC elected corporate treatment), sales and use tax, withholding, and unemployment. Close those accounts through My Tax Account. Finish federally: file a final federal return with the final-return box checked, file IRS Form 966 within 30 days of the dissolution resolution if the LLC had C-corp treatment, and send the IRS a written EIN closure letter.
What a clean Wisconsin dissolution actually costs
The Secretary of State fee is rarely the biggest line item. For most Wisconsin 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 | $20 | Filed with Wisconsin Department of Financial Institutions, Division of Corporate and Consumer Services |
| Paid expedite (optional) | +$25 | 24-hour turnaround |
| 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 Wisconsin compares to other states
At $20, Wisconsin's dissolution fee is below the national average of $46, closer to the free end of the spectrum. 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, Wisconsin sits at #17 from cheapest to most expensive.
Filing path matters as much as the fee. Wisconsin'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. Wisconsin does not impose a formal tax clearance check, which shortens the overall timeline compared to states that do.
Requirements at a glance
Common pitfalls
The biggest Wisconsin-specific pitfall is the 2023 statute change. Wisconsin replaced Chapter 183's old LLC law with the Wisconsin Uniform Limited Liability Company Law effective January 1, 2023. Older forms, older statute references, and older checklists circulate widely on third-party sites; if a guide references the pre-2023 Chapter 183 sections, it is outdated. Use the current CORP510 form and the 183.0701 dissolution statute, not the legacy version.
The second trap is the quarterly annual report deadline. Wisconsin LLCs file annual reports by the end of the calendar quarter containing the formation anniversary (Q1 due March 31, Q2 due June 30, Q3 due September 30, Q4 due December 31). A missed deadline triggers late penalties and eventually administrative dissolution. DFI will not accept voluntary Articles of Dissolution for an LLC in revoked status, so back-file the missing annual reports at $25 online (or $40 by mail) each before submitting CORP510.
What happens after the state accepts your filing
Once DFI accepts Articles of Dissolution, the LLC is dissolved under Wisconsin law and the name returns to availability through the standard distinguishability review. Creditor claims survive dissolution under Wis. Stat. 183.0704 and 183.0705, which authorize (but do not require) publication of notice to unknown creditors to shorten the claim window. Keep the LLC's operating agreement, bank records, and final tax returns for at least four years because the Department of Revenue can audit prior-year returns within that window. If the LLC had Wisconsin employees, close the Unemployment Insurance account with the Department of Workforce Development separately.
Documents and filings checklist
- Written consent or meeting minutes
Record the member vote to dissolve. Keep with corporate records.
- Articles of Dissolution, Limited Liability Company (Form DFI/CORP/510)
Filed with $20 fee at Wisconsin Department of Financial Institutions, Division of Corporate and Consumer Services. 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
Wisconsin Department of Financial Institutions, Division of Corporate and Consumer Services
- Website
- dfi.wi.gov/Pages/BusinessServices/BusinessEntities/Default.aspx
- Phone
- (608) 261-7577
- DFICorporations@dfi.wisconsin.gov
- Department of Financial Institutions, Division of Corporate and Consumer Services, P.O. Box 93348, Milwaukee, WI 53293-0348
- Office
- 4822 Madison Yards Way, North Tower, Madison, WI 53705
- Hours
- 7:45 AM to 4:30 PM Central, Monday to Friday
Frequently Asked Questions
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How much does it cost to dissolve a Wisconsin LLC?
Form CORP510 Articles of Dissolution costs $20 online through DFI or $40 by mail (which includes the $15 paper surcharge). Paid expedite is $25 for next-business-day processing on paper, $250 for 4-hour in-person, or $500 for 1-hour in-person. Online filings clear in 1 business day without an expedite fee. Budget for any missed $25 online annual reports if the LLC is behind.
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How long does Wisconsin LLC dissolution take?
Online CORP510 filings through DFI typically process in 1 business day. Mail filings to the Milwaukee P.O. Box run closer to 5. Expedite at $25 delivers next-business-day on paper, $250 handles 4-hour in-person, and $500 handles 1-hour in-person. The Department of Revenue does not block the filing, so the timeline is set by DFI's queue.
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Does Wisconsin require a tax clearance certificate?
No. The Wisconsin Department of Revenue does not issue a clearance certificate that DFI requires before accepting Articles of Dissolution. The LLC still has to file final franchise/income, sales and use, withholding, and unemployment returns and close those accounts through My Tax Account, but that runs in parallel with the DFI filing rather than blocking it.
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What vote is needed to dissolve a Wisconsin LLC?
Wis. Stat. 183.0701 dissolves the LLC on events specified in the operating agreement, on unanimous member consent where the agreement is silent, after 90 consecutive days without members, or on judicial dissolution. The operating agreement can set a lower threshold. Record the written consent before filing CORP510. See the Wisconsin LLC formation page for operating agreement context.
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Does the new Wisconsin LLC law change dissolution?
Yes, the statutory citations changed on January 1, 2023. The old Chapter 183 sections were replaced by the Wisconsin Uniform Limited Liability Company Law, so dissolution now runs under Wis. Stat. 183.0701 rather than the legacy citation. The filing path and form (CORP510) and the $20 online fee are the same. Third-party guides that reference pre-2023 statute numbers are outdated.
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What happens if I just stop filing the Wisconsin annual report?
DFI assesses a late penalty after the quarter-end deadline and eventually administratively dissolves the LLC for continued non-filing. Administrative dissolution is worse than voluntary because the LLC sits in terminated-for-cause status, reinstatement costs more than voluntary dissolution, and during the delinquent window the LLC cannot legally transact business. The $20 online CORP510 filing is the cheap exit.
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Do I need to notify the IRS?
Yes. File a final federal return with the final-return box checked, file IRS Form 966 within 30 days of the dissolution resolution if the LLC had C-corp tax treatment, and write to the IRS to close the EIN. Wisconsin's DFI and the IRS are separate systems. See the IRS close-a-business page for the federal checklist.
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How long does LLC dissolution take in Wisconsin?
Online filings are processed in about 1 business day through the state portal. Mail filings take about 5 business days once received. Paid expedite for $25 cuts processing to 24 hours.
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Can I file the Articles of Dissolution, Limited Liability Company (Form DFI/CORP/510) online?
Yes. Wisconsin accepts LLC dissolution filings online through the state portal. Mail is also accepted as an alternative.
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Do I need a tax clearance certificate in Wisconsin?
No. Wisconsin does not require a separate tax clearance certificate before accepting LLC dissolution. That said, paying any outstanding state tax obligations is always advisable before filing. Ignoring them can lead to the state collecting from former members or trustees after dissolution.
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What vote is required to dissolve a Wisconsin LLC?
Wisconsin'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.
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Does dissolution close my federal tax obligations?
No. The Wisconsin 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.
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Will my LLC name become available for someone else to use after dissolution?
In most cases yes. Wisconsin 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.
Related
Sources
- Filing fee: dfi.wi.gov/Pages/BusinessServices/BusinessEntities/Fees.aspx · verified April 21, 2026
Wisconsin DFI Business Entities fee schedule: Articles of Dissolution for a Domestic LLC = $20 online, $40 by mail (includes $20 paper surcharge). Online fee recorded as default. Authority: Wis. Stat. 183.0707 and 183.0114. - Form url: dfi.wi.gov/Documents/BusinessServices/BusinessEntities/Forms/CORP510.p… · verified April 21, 2026
Wisconsin DFI Form CORP510 Articles of Dissolution, Limited Liability Company. Published by the Division of Corporate and Consumer Services. Authority: Wis. Stat. 183.0707 (Wisconsin Uniform Limited Liability Company Law, effective January 1, 2023). - Expedited: dfi.wi.gov/Pages/BusinessServices/BusinessEntities/Fees.aspx · verified April 21, 2026
Wisconsin DFI expedited service: $25 for next-business-day processing (applies to paper filings), $250 for 4-hour in-person, $500 for 1-hour in-person. Online DFI filings typically process within 1 business day without an additional expedite fee. Recorded $25 next-day tier. - Tax clearance required: www.revenue.wi.gov/Pages/FAQS/ise-close.aspx · verified April 21, 2026
Wisconsin Department of Revenue Close Your Business FAQ: LLCs must file final returns for franchise/income tax (if applicable), sales and use, withholding, and unemployment. DOR does not require a clearance certificate to be filed with DFI before Articles of Dissolution will be accepted. Recorded as taxClearanceRequired: false. - Member vote standard: docs.legis.wisconsin.gov/statutes/statutes/183/vii/0701 · verified April 21, 2026
Wis. Stat. 183.0701 (Wisconsin Uniform Limited Liability Company Law): an LLC is dissolved upon the occurrence of an event specified in the operating agreement, the consent of all members (unless the agreement specifies a different threshold), the passage of 90 consecutive days without any members, or judicial dissolution. Recorded as 'per operating agreement'. - Public notice required: docs.legis.wisconsin.gov/statutes/statutes/183/vii/0704 · verified April 21, 2026
Wis. Stat. 183.0704 and 183.0705 authorize but do not require a dissolved LLC to publish notice to unknown creditors. No mandatory newspaper publication to effect dissolution. - Name becomes available after: dfi.wi.gov/Pages/BusinessServices/BusinessEntities/NameRules.aspx · verified April 21, 2026
Wisconsin DFI does not publish a specific waiting period for reuse of a dissolved LLC's name. Field set to null. - Irs closure url: www.irs.gov/businesses/small-businesses-self-employed/closing-a-busine… · verified April 21, 2026
IRS canonical Closing a Business reference.