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Dissolve a North Carolina LLC or corporation

File with the North Carolina Department of the Secretary of State, then a final tax return.

The catch

The $30 gets you off the Secretary of State's books. Revenue closes your tax accounts on its own form, NC-BN, and still wants a final return.

How to close a company in North Carolina

  1. File your final tax return

    North Carolina charges $30 to dissolve and you close tax accounts with Revenue yourself.

  2. Wind up the business

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

  3. File with the North Carolina Department of the Secretary of State

    LLC: Form L-07, $30. corporation: Form B-06, $30.

  4. Pick how to file

    Online or by mail. 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

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

North Carolina Department of the Secretary of State, Business Registration Division, 919-814-5400

sosnc.gov
LLC: dissolve

Form L-07: Articles of Dissolution (LLC)

Fee: $30. The form and the closing page both say $30. Expedited filing costs $100 (within 24 hours) or $200 (same day if received by noon).

Full notes

How to file: File L-07 online, or mail the PDF with a check payable to the North Carolina Secretary of State, PO Box 29622, Raleigh, NC 27626-0622.

sosnc.govsosnc.gov
corporation: dissolve

Form B-06: Articles of Dissolution by Board of Directors and Shareholders (business corporation, after shares issued)

Fee: $30. $30. Before shares are issued, use Form B-05, also $30. A corporation can revoke within 120 days of the effective date (Form B-07, $10).

Full notes

How to file: File B-06 or B-05 online, or mail the PDF with a check to PO Box 29622, Raleigh, NC 27626-0622.

sosnc.govsosnc.gov
Tax clearance

No. North Carolina Department of Revenue.

No clearance certificate. Close tax accounts with Form NC-BN, Request to Close Tax Account.

Form NC-BN

Close tax accounts with NC-BN and file Form NC-3 with W-2s and 1099s within 30 days of closing.

ncleg.govncleg.govNorth Carolina Department of RevenueNorth Carolina Department of RevenueNorth Carolina Department of Revenue
Before you file
  • Corporation: dissolution approved by the board and shareholders (G.S. 55-14-02) before filing B-06
  • Corporation that never issued shares: B-05 states that no debt of the corporation remains unpaid
  • After filing, the company may only carry on activities to wind up its affairs
Full notes
  • Close tax accounts with the Department of Revenue on Form NC-BN
  • Corporation: final income tax return due the 15th day of the fourth month after the close of business
North Carolina Department of Revenuencleg.gov
Reports and final return

NCDOR says franchise tax returns are required through the date of formal dissolution. No franchise tax is due with the income return for the year the corporation dissolves through the Secretary of State.

North Carolina Department of Revenue
How long it takes

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

sosnc.gov
Other tax stops
  • North Carolina Department of Revenue: Form NC-BN to close tax accounts. Withholding NC-3 within 30 days. 877-252-3052
North Carolina 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 North Carolina LLC or corporation?

LLC (Form L-07): $30. corporation (Form B-06): $30. Fees change, so check the source link before you pay.

Do I need tax clearance to close a North Carolina company?

North Carolina does not require a tax clearance before you file. The $30 gets you off the Secretary of State's books. Revenue closes your tax accounts on its own form, NC-BN, and still wants a final return.

Where do I file in North Carolina?

File with the North Carolina Department of the Secretary of State, Business Registration Division. You can file online or by mail.

How long does it take to close a company in North Carolina?

North Carolina 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.