How to Dissolve an LLC in Arizona (2026)

To dissolve an LLC in Arizona, file Articles of Termination with the Arizona Corporation Commission, for a $35 fee. Note the venue: Arizona handles business entities through the Corporation Commission (ACC), not a Secretary of State. No tax-clearance certificate and no newspaper publication are required to dissolve an LLC. And Arizona has an unusual feature that's worth knowing before you rush: Arizona LLCs have no annual report and no annual fee, so a dormant Arizona LLC isn't accruing state charges the way it would almost anywhere else.

Here's the full process and the Arizona-specific specifics.

Arizona LLC dissolution at a glance

Step 1: Vote to dissolve and document it

Check your operating agreement for the dissolution procedure and obtain the required member approval, then record it. The Articles of Termination ask you to confirm that debts are paid, assets distributed, and the dissolution authorized, so documenting the decision supports the filing.

Step 2: Wind up the business and settle debts

Wind up the LLC's affairs: notify creditors, pay or provide for the company's debts, and distribute remaining assets to members, creditors first. Notifying creditors isn't a publication requirement in Arizona, but it helps limit later claims. Distributing assets ahead of creditors can create personal exposure.

Step 3: Handle final taxes

Arizona doesn't require a tax-clearance certificate to terminate an LLC (that requirement applies to corporations and to foreign-entity withdrawals, not domestic LLCs). File your final Arizona and federal returns, marked final, and close any transaction-privilege (sales) tax or withholding accounts with the Arizona Department of Revenue. If you're letting the LLC go but want a clean tax record, mark "Final Return" clearly on the last federal and state returns.

Step 4: File the Articles of Termination

File the Articles of Termination with the Arizona Corporation Commission, $35. The easiest route is online through the ACC's eCorp system (or the Arizona Business One Stop portal); you can also file by mail, fax, or in person at the Phoenix office, including the ACC cover sheet. Expedited processing is available for an additional $35. Standard processing runs roughly 15–20 business days. No newspaper publication is required to dissolve.

Step 5: Close accounts, licenses, and registrations

Finish by canceling local business licenses and permits, closing business bank accounts, canceling the EIN with the IRS if appropriate, and withdrawing any out-of-state registrations.

The Arizona wrinkle: no annual report at all

Arizona's defining feature is one of the rarest in the country: Arizona LLCs have no annual report and pay no annual fee to the Corporation Commission. In almost every other state, an LLC owes a yearly report or fee just to stay active, which is the main reason dissolving promptly matters, leave it and the charges pile up. Arizona doesn't work that way. Unless your articles of organization set a termination date, an Arizona LLC exists indefinitely without any recurring state filing, so a dormant Arizona LLC isn't quietly accumulating annual fees.

That changes the calculus a little. Some Arizona owners deliberately let an LLC go dormant rather than formally terminate it, since there's no annual fee forcing the issue, just an empty shell with no assets or activity. That's a legitimate option in Arizona that it wouldn't be in, say, Massachusetts or Delaware. But formal termination is still the cleaner choice: it closes your tax accounts, ends the entity definitively, and removes the risk of a dormant LLC being misused. So while Arizona uniquely lessens the financial urgency described in can you just walk away from an LLC, filing the $35 Articles of Termination is still the tidy way to close. The other distinctive point: like a few other states, Arizona uses the Corporation Commission rather than a Secretary of State, so that's where everything is filed.

Frequently asked questions

Does Arizona require an annual report for LLCs?

No. Arizona is one of the very few states where LLCs have no annual report and no annual fee. An Arizona LLC can exist indefinitely without any recurring state filing. That means a dormant Arizona LLC isn't accumulating yearly charges, unlike in most states. You should still formally terminate when you're done, to close your tax accounts and end the entity cleanly, but Arizona uniquely removes the annual-fee pressure to do so.

Do I need tax clearance or to publish a notice to dissolve an Arizona LLC?

No to both, for LLCs. Arizona doesn't require a tax-clearance certificate to terminate an LLC (that applies to corporations and foreign-entity withdrawals), and no newspaper publication is required to dissolve. You file the Articles of Termination with the Corporation Commission, settle your taxes and debts, and close your accounts, but there's no clearance certificate or publication step gating the dissolution.

How much does it cost to dissolve an Arizona LLC?

The Articles of Termination cost $35, with an optional $35 for expedited processing. There's no tax-clearance cost, no publication cost, and no back-annual-report cost (Arizona LLCs have no annual report). So for most Arizona LLCs, the $35 filing fee is essentially the entire cost of dissolving.

This page covers the Arizona specifics; for the general framework, see our complete guide to how to dissolve an LLC, and for nearby states, California and Colorado. Arizona's official filing is at the Arizona Corporation Commission, and taxes through the Arizona Department of Revenue.