Dissolve an Arizona LLC or corporation

File with the Arizona Corporation Commission. Some companies also need a tax sign-off.

The catch

A corporation that needs the Revenue certificate has six months to deliver it, then must also publish notice in a newspaper.

How to close a company in Arizona

  1. Get the tax sign-off

    Arizona charges $25 for a corporation and $35 for an LLC, and only the corporation may need a tax certificate.

  2. Wind up the business

    Hold the vote your governing documents and Arizona law require. Pay or set aside what you owe, in the order your lawyer advises.

  3. File with the Arizona Corporation Commission

    LLC: L031, $35. corporation: C022, $25.

  4. Pick how to file

    By mail, in person or fax. No fixed time is published. Paid rush filing is available.

  5. Check your records

    Before you close accounts or delete Slack, work out what you must keep and whether a buyer may want it.

Facts and sources

Arizona dissolution facts, each with a link to its source
FactWhat we foundSource
Filing office

Arizona Corporation Commission, Corporations Division, 602-542-3026

Arizona Corporation Commission
corporation: dissolve

C022: Articles of Dissolution

Fee: $25. Expedited adds $35, Next Day $100, Same Day $200, Two-Hour $400. All fees are nonrefundable. Past-due annual reports must be filed before approval.

Full notes

How to file: Mail or deliver to 1300 W. Washington St., Phoenix with a cover sheet and payment. Cards only in person, Visa or MasterCard. The form lists fax numbers for regular and expedited service.

Arizona Corporation CommissionArizona Corporation Commission
LLC: terminate

L031: Articles of Termination

Fee: $35

How to file: Mail or deliver to 1300 W. Washington St., Phoenix with a cover sheet and payment. Cards only in person, Visa or MasterCard.

Arizona Corporation Commission
Tax clearance

Varies. Arizona Department of Revenue.

Tax Clearance Application for a Certificate of Compliance for Dissolution or Withdrawal

Form 10523

Arizona Corporation CommissionArizona Department of RevenueArizona Department of Revenue
Before you file
  • Corporation: approval stated on the form (incorporators, directors, shareholders, or voting groups)
  • Corporation: file all past-due annual reports
  • Corporation needing clearance: file a final corporate income tax return, cancel Revenue licenses, pay all balances, then apply on Form 10523
Full notes
  • LLC: all known property and assets applied and distributed before filing Articles of Termination
Arizona Corporation Commission
Reports and final return

All past-due annual reports must be filed before the Commission will approve Articles of Dissolution.

Arizona Corporation Commission
Telling creditors

For-profit corporations that need no clearance certify that no debt remains unpaid and that net assets were distributed to shareholders.

Arizona Corporation Commission
How long it takes

Varies. No fixed time is published. Paid rush filing is available.

Arizona Corporation Commission
Other tax stops
  • Arizona Department of Revenue, Tax Clearance Unit: Form 10523 certificate of compliance. Tca@azdor.gov or 602-716-6234
Arizona Department of Revenue

Fees and form numbers change, so check the source before you file.

A checklist can keep you from forgetting things. It cannot tell you what your state requires today. Have your lawyer or CPA look at it before you rely on it. Vaultfish helps you run the process. We are not lawyers and this is not legal advice. If you need counsel who knows this area, we can point you to one. Ask for a referral

Questions people ask

How much does it cost to close a Arizona LLC or corporation?

LLC (L031): $35. corporation (C022): $25. Fees change, so check the source link before you pay.

Do I need tax clearance to close a Arizona company?

It depends on the business type. A corporation that needs the Revenue certificate has six months to deliver it, then must also publish notice in a newspaper.

Where do I file in Arizona?

File with the Arizona Corporation Commission, Corporations Division. You can file by mail, in person or fax.

How long does it take to close a company in Arizona?

Arizona publishes no fixed processing time that we could find. Paid rush filing is available.

What happens to my Slack, email and CRM when I close?

Closing the company does not decide what happens to your records. Keep what tax and payroll rules ask for. The IRS gives retention periods on its site. Then check what the rest could be worth before you delete it.

Is this legal advice?

No. We read the state pages so you don't have to, then link to them so you can check our work. Have your lawyer or CPA read it too. They like that.