How to Dissolve an LLC in South Carolina (2026)

To dissolve an LLC in South Carolina, file Articles of Termination with the South Carolina Secretary of State, $10 by mail or in person, or just $5 online. No tax clearance is required, and most South Carolina LLCs have no annual report, which makes this one of the simplest, cheapest dissolutions in the country. The one nuance to know: if your LLC elected to be taxed as a corporation, it does have a state filing obligation with the Department of Revenue to close out, unlike a standard LLC.

Here's the full process and the South Carolina-specific specifics.

South Carolina LLC dissolution at a glance

Step 1: Vote to dissolve and document it

Check your operating agreement for the dissolution procedure, which usually specifies the percentage of member approval needed, and hold the required vote, then record it. The documented decision is the basis for the filing.

Step 2: Wind up the business and settle debts

Wind up the LLC's affairs: notify known creditors in writing and set a claim timeline, pay or provide for the company's debts, and distribute remaining assets to members, creditors first. Keep records of payments as evidence. Distributing assets ahead of creditors can create personal exposure.

Step 3: Handle final taxes

South Carolina doesn't require a tax-clearance certificate to dissolve, which is part of why the process is fast here. File your final South Carolina and federal returns, marked final, and close any sales-tax or withholding accounts with the South Carolina Department of Revenue. If your LLC elected to be taxed as a corporation, be sure to close out that filing with the Department of Revenue (see the wrinkle below); a standard LLC taxed as a partnership or disregarded entity won't have that obligation.

Step 4: File the Articles of Termination (§33-44-805)

File the Articles of Termination with the Secretary of State, $10 by mail or in person, or $5 online through the Business Filings portal. The form asks for the LLC's name, the date the Articles of Organization were filed, the date of dissolution, and the capacity of the person signing. If filing by mail, include a self-addressed stamped envelope to get a filed copy returned. Processing averages about two business days. Once processed, the state issues a Certificate of Termination ending the LLC's existence.

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 South Carolina wrinkle: simple and cheap, but mind your tax election

South Carolina's defining feature is how light-touch it is. The Articles of Termination cost just $5 online (or $10 by mail), among the lowest in the country, online filing is cheaper than mail (the opposite of states like Minnesota), and there's no tax-clearance requirement. On top of that, most South Carolina LLCs have no annual report to the Secretary of State, so a dormant standard LLC isn't accruing yearly state fees the way it would in most states. All of that makes South Carolina one of the easiest places to close an LLC.

The nuance to watch is your tax election. The "no annual report" simplicity applies to LLCs taxed as partnerships or disregarded entities. If your LLC elected to be taxed as a corporation (an S-corp or C-corp), it does have filing obligations with the South Carolina Department of Revenue that you'll need to close out, so the tax side isn't quite as hands-off for those LLCs. One more South Carolina-specific detail: after a voluntary dissolution, your LLC's name becomes available for others 120 days later, but if the LLC was administratively terminated (for non-compliance) rather than voluntarily dissolved, the name stays unavailable for two years. So a clean voluntary termination, rather than letting it lapse into administrative termination as described in can you just walk away from an LLC, also frees up your name sooner.

Frequently asked questions

How much does it cost to dissolve a South Carolina LLC?

The Articles of Termination cost $10 by mail or in person, or just $5 if filed online through the Business Filings portal, making South Carolina one of the cheapest states to dissolve in. There's no tax-clearance fee, and most LLCs have no back-annual-report cost (standard South Carolina LLCs have no annual report). For most LLCs, the $5–$10 filing fee is the whole cost.

Does South Carolina require an annual report for LLCs?

Not for most. A standard South Carolina LLC, taxed as a partnership or disregarded entity, has no annual report with the Secretary of State. The exception is an LLC that elected to be taxed as a corporation, which has filing obligations with the South Carolina Department of Revenue. So a dormant standard LLC isn't accruing yearly state fees, but if you elected corporate taxation, you'll have a Department of Revenue filing to close out.

How long does it take to dissolve a South Carolina LLC?

About two business days on average once you submit the Articles of Termination, fast, because there's no tax-clearance prerequisite to wait on. Online filing through the Business Filings portal is both cheaper ($5) and quick. If you file by mail and include a self-addressed stamped envelope, the state returns your filed Certificate of Termination by mail.

This page covers the South Carolina specifics; for the general framework, see our complete guide to how to dissolve an LLC, and for nearby states, Georgia and North Carolina. South Carolina's official filing is at the South Carolina Secretary of State, and taxes through the South Carolina Department of Revenue.