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How to Dissolve an LLC in Illinois (2026)

Wesley J. MercerReviewed by Rafael M. Mendoza, EAJune 3, 20268 minVerified June 2026
small businessLLC dissolutionIllinois LLCdissolve LLC IllinoisStatement of Terminationgood standing

To dissolve an LLC in Illinois, file a Statement of Termination (Form LLC-35.15) with the Secretary of State's Department of Business Services. The filing fee is just $5, among the cheapest in the country. The catch that trips people up: your LLC must be in good standing to file it, so if you've missed annual reports, you first have to bring the LLC current, paying the $75 annual report fee plus a $100 penalty, which can cost far more than the $5 termination itself.

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

Illinois LLC dissolution at a glance

ItemDetail
FormStatement of Termination (Form LLC-35.15), filed in duplicate
Filing fee$5 standard; $55 with expedited (24-hour) processing
Where to fileIllinois SOS, Dept. of Business Services — online, or mail/in person to 501 S. Second St., Rm. 350, Springfield, IL 62756
Processing timeAbout 7–10 business days standard; 24-hour expedited (in person at Chicago/Springfield)
Good-standing requirementMust be current on annual reports to file; lapsed LLCs pay $75 report + $100 penalty first
Tax closureSeparate — close IDOR accounts and file final returns directly with the Dept. of Revenue
Annual report$75/year while the LLC remains active

Step 1: Vote to dissolve and document it

Check your operating agreement for the dissolution procedure and hold the required member vote, then record it in writing. Illinois requires a member vote for voluntary dissolution, and the documented decision is the basis for the termination filing.

Step 2: Confirm good standing first

Before you can file the Statement of Termination, the LLC must be in good standing with the Secretary of State. This is the Illinois gate to handle early. If you've missed one or more annual reports, the LLC may be delinquent or even administratively dissolved, and Illinois generally requires you to restore good standing, paying the $75 annual report fee plus a $100 penalty, before it will accept a formal Statement of Termination. Check your standing first; if you're behind, factor the catch-up cost into the plan.

Step 3: Wind up the business and settle debts

Wind up the LLC's affairs: notify known creditors, pay or provide for the company's debts, and distribute remaining assets to members, creditors first. Illinois law has the LLC continue to exist for winding up, preserving property, settling disputes, paying liabilities, and distributing what remains. Paying members ahead of creditors can create personal exposure.

Step 4: Close your Department of Revenue accounts

The Illinois Department of Revenue (IDOR) is separate from the Secretary of State, so your termination filing doesn't close your tax accounts. File your final Illinois returns and contact IDOR to close all your tax accounts, sales tax, withholding, and any others. Doing this is what stops the state's tax side from expecting further returns. Illinois doesn't require a tax-clearance certificate as a prerequisite to filing the termination, but closing the IDOR accounts is still a necessary, separate step.

Step 5: File the Statement of Termination (Form LLC-35.15)

File Form LLC-35.15, the Statement of Termination, in duplicate with the Department of Business Services, $5. You can file online or submit by mail or in person to the Springfield address. Standard processing runs about 7–10 business days; if you need it faster, expedited 24-hour processing is available for an additional $50 ($55 total) and must be requested in person at the Chicago or Springfield offices. Once processed, the Secretary of State issues confirmation that the LLC is terminated, and the name becomes available for others the day after.

Step 6: 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, which can otherwise keep generating fees in those states.

The Illinois wrinkle: a $5 exit with a good-standing toll

Illinois's defining feature is the gap between how cheap the termination is and what it can cost to qualify for it. The Statement of Termination itself is only $5, one of the lowest dissolution fees anywhere. But Illinois requires the LLC to be in good standing to file it, and that's where a lapsed LLC pays. If you stopped filing annual reports, you'll generally have to pay the missed $75 report fee plus a $100 penalty to restore good standing before you can file the $5 termination, turning a $5 exit into a $180 one.

This creates a specific Illinois decision point for owners of dormant, asset-less single-member LLCs. Illinois automatically "involuntarily dissolves" an LLC that stops filing its annual report, and for a company with no assets, no debts, and no lawsuits, some owners simply let it lapse rather than pay to restore good standing for a formal termination. That's a real option in Illinois, but it leaves the LLC in an "involuntarily dissolved" status rather than cleanly terminated, and it doesn't close your IDOR tax accounts. If the LLC has any assets, debts, or ongoing exposure, the clean path is to restore good standing and file the formal $5 termination, rather than relying on the lapse described in can you just walk away from an LLC.

Frequently asked questions

How much does it cost to dissolve an LLC in Illinois?

The Statement of Termination (Form LLC-35.15) costs just $5, or $55 with expedited 24-hour processing. The hidden cost is the good-standing requirement: if you've missed annual reports, you generally must pay the $75 annual report fee plus a $100 penalty to restore good standing before you can file the $5 termination. So a current LLC pays $5; a lapsed one can pay around $180 to get to the point of filing.

Do I have to be in good standing to dissolve an Illinois LLC?

Yes, to file a formal Statement of Termination. Illinois requires the LLC to be in good standing, so if you've missed annual reports, you typically must bring them current (paying the $75 report fee and a $100 penalty) before filing the $5 termination. An LLC that simply stopped filing is "involuntarily dissolved" by the state, which is a different, messier status than a clean voluntary termination.

Does dissolving my Illinois LLC close my tax accounts?

No. The Illinois Department of Revenue (IDOR) is separate from the Secretary of State. Filing the Statement of Termination ends your Secretary of State obligations but doesn't close your IDOR tax accounts. You need to file your final Illinois returns and contact IDOR to close your sales-tax, withholding, and other accounts separately, so the tax side knows you've closed.

This page covers the Illinois specifics; for the general framework, see our complete guide to how to dissolve an LLC, and for neighboring states, Indiana and Missouri. Illinois's official forms are at the Illinois Secretary of State, and tax accounts are closed through the Illinois Department of Revenue.

Wesley J. MercerEmployment Law

Wesley covers wrongful termination, workplace discrimination, wage disputes, and employee rights. He focuses on the deadlines and agency filings — EEOC charges, state complaints — that employees miss without realizing the clock was running.

Reviewed by Rafael M. Mendoza, EA
General information, not legal, tax, or financial advice. Laws and procedures vary by state and change over time, and every situation is different. Confirm current rules with the relevant agency or court, and consult a licensed attorney or other qualified professional before acting on anything you read here.

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