How to Dissolve an LLC in Maine (2026)

To dissolve an LLC in Maine, file a Certificate of Cancellation (Form MLLC-11C) with the Maine Secretary of State, for a $75 fee. Two Maine-specific things stand out: Maine still requires original (wet) signatures and submission by mail or in person, there's no online filing for the cancellation, and Maine offers an unusual middle path called a Certificate of Excuse, which lets a ceased-business LLC pause its annual-report obligations without fully dissolving.

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

Maine LLC dissolution at a glance

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. The documented decision is the basis for the Certificate of Cancellation, which asks for the LLC's name, the dissolution date, and the reason for cancellation.

Step 2: Wind up the business and settle debts

Wind up the LLC's affairs: notify known creditors and set a reasonable claims deadline, pay or provide for the company's debts, and distribute remaining assets to members, creditors first. Distributing assets ahead of creditors can create personal exposure.

Step 3: Handle final taxes

Maine doesn't require a tax-clearance certificate from Maine Revenue Services to cancel an LLC. File your final Maine and federal returns, marked final, and close any sales-tax or withholding accounts with Maine Revenue Services.

Step 4: File the Certificate of Cancellation (by mail, with original signatures)

File Form MLLC-11C, the Certificate of Cancellation, with the Secretary of State, $75, and note Maine's old-school requirements: the certificate needs original signatures, and you submit it by mail or in person (Maine doesn't offer online filing for the cancellation). The forms are fillable, you can type your information, print, sign with an original signature, and mail or drop off, along with the required Filer Contact Cover Letter. Expedited processing is available ($50 for 24-hour, $100 for immediate; note it on the cover letter). Standard processing takes 5–10 business days.

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 Maine wrinkle: original signatures, and a "Certificate of Excuse" middle path

Maine has two distinctive features. First, it's old-school about filing: the Certificate of Cancellation requires original (wet) signatures and must be mailed or hand-delivered, there's no online dissolution filing, which is increasingly unusual as most states have moved fully online. Plan for printing, signing, and mailing rather than a quick electronic submission.

Second, and more interesting, is the Certificate of Excuse. Most states give you only two choices: keep the LLC active (and keep filing the annual report) or fully dissolve it. Maine offers a third option. If your LLC has ceased transacting business and is in good standing (no unpaid annual-report fees or penalties), you can file a Certificate of Excuse (Form MLLC-14, $40) to be excused from filing annual reports while keeping the entity in existence, with your name protected for five years. That's a genuine middle path, useful if you want to pause an LLC without permanently ending it. For a true close, the Certificate of Cancellation is the route; for a pause, the Certificate of Excuse exists. Either way, don't just let it lapse: Maine's $85 annual report (due June 1) keeps accruing, with a $50 late penalty and administrative dissolution after roughly two months past due, the trap in can you just walk away from an LLC.

Frequently asked questions

How much does it cost to dissolve a Maine LLC?

The Certificate of Cancellation costs $75, with optional expedited service ($50 for 24-hour, $100 for immediate). There's no tax-clearance fee. If instead you want to pause rather than fully close, Maine's Certificate of Excuse is $40. The cost to avoid is the $85 annual report (plus a $50 late penalty) that keeps accruing if you let the LLC lapse instead of formally canceling.

Can I dissolve a Maine LLC online?

No. Maine requires the Certificate of Cancellation to be filed with original (wet) signatures by mail or in person, there's no online filing for the dissolution. The forms are fillable so you can type and print them, but you must sign with an original signature and submit a physical document (with the Filer Contact Cover Letter) to the Secretary of State in Augusta. This is unusual now that most states file dissolutions online.

What is Maine's Certificate of Excuse?

It's a middle path between staying active and fully dissolving. If your Maine LLC has stopped transacting business and is in good standing, you can file a Certificate of Excuse (Form MLLC-14, $40) to be excused from filing annual reports while keeping the entity in existence, with your name protected for five years. It's useful for pausing an LLC you might revive, rather than permanently canceling it. To fully close, you'd file the Certificate of Cancellation instead.

This page covers the Maine specifics; for the general framework, see our complete guide to how to dissolve an LLC, and for nearby states, New Hampshire and Rhode Island. Maine's official filing is at the Maine Secretary of State, and taxes through Maine Revenue Services.