# How to Dissolve an LLC in Arizona: Forms, Fees and Steps

> Close an Arizona LLC with Articles of Termination ($35) at the Arizona Corporation Commission. Corporations pay $25 and need an ADOR tax clearance.

Canonical: https://origindatapartners.com/guides/dissolve-llc-arizona
By: Origin Data Partners
Status: Published
Published: 2026-11-11
Updated: 2026-11-11
Sources checked: 2026-11-11

## Quick answer

In Arizona an LLC ends with Articles of Termination, not articles of dissolution. File them with the Arizona Corporation Commission once all assets are distributed; the fee is $35, and regular processing typically takes 14 to 16 days. Cancel the TPT license with the Department of Revenue. Corporations instead file Articles of Dissolution for $25 and need a Department of Revenue tax clearance.

## Key points

- Arizona LLCs file Articles of Termination ($35) only after every known asset has been applied and distributed.
- An optional notice of winding up and a published notice to claimants can bar late claims after three years.
- Corporations file Articles of Dissolution ($25), and the filing is not complete until the Department of Revenue certifies taxes are paid.
- The Commission warns that abandoned companies have been reinstated by strangers, so file rather than let the company lapse.

## Arizona LLC dissolution: Articles of Termination at a glance

Arizona uses its own vocabulary. An LLC is dissolved by the members' decision, winds up, and then ends its existence with [Articles of Termination](https://www.azcc.gov/corporations/forms/llc-forms) filed with the Arizona Corporation Commission (ACC). The ACC's FAQ puts it plainly: [LLCs that intend to go out of business should submit Articles of Termination](https://azcc.gov/faqs/BusinessServicesFAQs), while corporations submit Articles of Dissolution. The fee for termination is $35 under [A.R.S. 29-3213](https://www.azleg.gov/ars/29/03213.htm).

The table lists the Arizona filings for each kind of company. For steps that apply in every state, see [how to dissolve an LLC](https://origindatapartners.com/guides/how-to-dissolve-an-llc).

| Document | Form | Fee | Where | Notes |
| --- | --- | --- | --- | --- |
| End an Arizona LLC | Articles of Termination | $35 | ACC, online through the Arizona Business Center (ABC), by mail or by fax | Only after all known assets are applied and distributed |
| Announce winding up (optional) | Notice of Winding Up | See the ACC fee schedule | ACC | Needed before publishing a notice to claimants |
| Dissolve an Arizona corporation | Articles of Dissolution | $25 | ACC | Complete only with a Department of Revenue tax clearance |
| Withdraw a foreign LLC | Statement of Withdrawal of Foreign LLC | See the ACC fee schedule | ACC | Foreign LLCs only |
| Withdraw a foreign corporation | Application for Withdrawal | $25 | ACC | A.R.S. 10-122 |

Source: [A.R.S. 29-3213: LLC filing fees](https://www.azleg.gov/ars/29/03213.htm)

## Steps to dissolve an LLC in Arizona

Unless the operating agreement says otherwise, an Arizona LLC dissolves when consent is given in a signed record [by a majority in interest of the members](https://www.azleg.gov/ars/29/03701.htm), together with members entitled to more than half of the value that would be distributed on liquidation. That is a lower bar than the unanimous default in some states. Then work through:

- Sign the dissolution consent and keep it with the company records.
- Optionally file a Notice of Winding Up with the ACC, which lets you use the published claims procedure.
- Wind up: pay or provide for creditors, including members who lent money, before any distribution to owners.
- Distribute what is left; Arizona's default order returns unreturned contributions first, then shares in proportion to distribution rights.
- Cancel the TPT license and withholding account with the Arizona Department of Revenue and report the closing to DES.
- File Articles of Termination with the $35 fee.
- File final federal returns and close the IRS account.

Source: [A.R.S. 29-3701: events causing dissolution](https://www.azleg.gov/ars/29/03701.htm)

## Filing Articles of Termination with the ACC

Timing matters more in Arizona than in most states. [A.R.S. 29-3702](https://www.azleg.gov/ars/29/03702.htm) says the articles of termination are filed when all of the known property and assets of the LLC have been applied and distributed, and the articles must state exactly that. File too early, while a bank account or a receivable is still open, and the statement is false. After termination the LLC exists only to deal with suits, overlooked property and unpaid claims.

The ACC recommends filing online: [the ABC website](https://azcc.gov/faqs/BusinessServicesFAQs) lets you create an account and file, and filing by mail or fax means a wait. Its posted guide to processing is regular service at no extra fee, typically 14 to 16 days, or expedite for $35 more, typically 3 to 5 days, with next-day, same-day and two-hour options at higher fees. Treat those as estimates, not promises.

This guide is general information, not legal or tax advice. Fees and forms change: confirm them with the agency before you file, and ask an attorney or accountant about your situation.

Source: [A.R.S. 29-3702: winding up and articles of termination](https://www.azleg.gov/ars/29/03702.htm)

## Notice of winding up and Arizona's claims procedure

Arizona gives LLCs a way to close the door on unknown claims, but it takes two filings. A dissolved LLC may file a [notice of winding up](https://www.azleg.gov/ars/29/03702.htm) with the ACC. Once it has, [A.R.S. 29-3705](https://www.azleg.gov/ars/29/03705.htm) lets it file a notice to claimants with the Commission and publish it at least once in a newspaper of general circulation in the county of its principal address. Claims by anyone who did not get direct notice, and contingent claims, are then barred unless an action is started within three years of publication or filing, whichever is later.

Known creditors can be handled separately with written notice. For a company with warranties outstanding or a history of customer disputes, using both procedures is cheap insurance.

Source: [A.R.S. 29-3705: other claims against a dissolved LLC](https://www.azleg.gov/ars/29/03705.htm)

## Arizona taxes and accounts to close

Arizona does not require an LLC to obtain a tax clearance before termination; the clearance rule in the corporation statutes applies to corporations. The work for an LLC is closing its tax and employer accounts.

- Transaction privilege tax (TPT): cancel online in AZTaxes.gov, or file the last TPT return with the box for [FINAL RETURN (Cancel License)](https://azdor.gov/transaction-privilege-tax/tpt-license/license-fees-cancellation-and-other-changes) checked, or send a Business Account Update form with the cancel date. A license you cancel cannot be reinstated later; you would reapply and pay fees again.
- Withholding: file the final withholding return and W-2s for the last payroll.
- Unemployment insurance (DES): report that you are discontinuing the business. DES says [it is your responsibility to notify the department promptly](https://des.az.gov/services/employment/unemployment-employer/employer-requirements-record-keeping) of changes such as selling or discontinuing the business.
- DES records: Arizona employers must keep payroll and unemployment records for [the most recent 4 calendar years](https://des.az.gov/services/employment/unemployment-employer/employer-requirements-record-keeping), and the rule applies even to employers that did not owe unemployment tax.

Source: [Arizona Department of Revenue: TPT license fees, cancellation and other changes](https://azdor.gov/transaction-privilege-tax/tpt-license/license-fees-cancellation-and-other-changes)

## Dissolving a corporation in Arizona

Arizona corporations file Articles of Dissolution, for $25 under [A.R.S. 10-122](https://www.azleg.gov/ars/10/00122.htm), and face a tax step LLCs do not. Under [A.R.S. 10-1403](https://www.azleg.gov/ars/10/01403.htm), the articles are not complete until the ACC receives notice from the Department of Revenue that the corporation's transaction privilege tax is paid, or that it was not subject to it, and the Department's certificate under [A.R.S. 43-1151](https://www.azleg.gov/ars/43/01151.htm). The Department must issue that certificate, or tell you what is owed, within 30 days of the request.

Publication follows approval: within 60 days after the Commission approves the filing, a copy of the articles is published or the Commission enters the approval in its database. The articles are also not complete until all fees, penalties and costs owed under the corporation statutes are paid. For board and shareholder steps and the final Form 1120, see [how to dissolve a corporation](https://origindatapartners.com/guides/dissolve-a-corporation).

Source: [A.R.S. 10-1403: articles of dissolution](https://www.azleg.gov/ars/10/01403.htm)

## Administrative dissolution and business identity theft in Arizona

The ACC can administratively dissolve a company that fails statutory requirements, such as a corporation missing its annual report or a business not paying required fees. A business may apply for [reinstatement within 6 years](https://azcc.gov/faqs/BusinessServicesFAQs) of an administrative dissolution, paying a $100 reinstatement fee plus whatever is past due; after 6 years it must form again.

The ACC's own advice is not to let a closed business drift into administrative dissolution. It reports that [companies that went out of business were reinstated by persons who were not associated with the original business](https://azcc.gov/faqs/BusinessServicesFAQs), a form of business identity theft. Terminating properly closes that door.

Source: [Arizona Corporation Commission: Business Services FAQs](https://azcc.gov/faqs/BusinessServicesFAQs)

## Arizona records: what to keep and what to export

Keep payroll records for at least the four calendar years DES requires, and the IRS asks for [employment tax records for at least 4 years](https://www.irs.gov/businesses/small-businesses-self-employed/how-long-should-i-keep-records) as well. The final federal return is due for the year the business closes ([IRS](https://www.irs.gov/businesses/small-businesses-self-employed/closing-a-business)). Store the filed Articles of Termination, any notice of winding up and the newspaper affidavit with the books.

Before cancelling software, export what you need; see [exporting company records before closing](https://origindatapartners.com/guides/export-company-records-before-closing) and the broader [closing a business checklist](https://origindatapartners.com/guides/closing-a-business-checklist).

Source: [IRS: How long should I keep records?](https://www.irs.gov/businesses/small-businesses-self-employed/how-long-should-i-keep-records)

## Your Arizona company's records after termination

Terminating the LLC does not erase the value in what it recorded: service tickets, estimates, dispatch logs and project files from an Arizona business can be licensed to AI developers as de-identified training data. Check ownership and customer commitments first, and read [selling company data after closing](https://origindatapartners.com/guides/sell-company-data-after-closing) for how such a license is usually structured.

Closing the company? Before you cancel software or delete files, find out whether its records are worth licensing: years of tickets, work orders, email and code can be. [Get a free estimate of what your records could be worth](https://origindatapartners.com/check-fit).


## Questions and answers

### How much does it cost to dissolve an LLC in Arizona?

Articles of Termination cost $35 at the Arizona Corporation Commission, with expedited service $35 more. A corporation's Articles of Dissolution cost $25.

### What is the difference between articles of dissolution and articles of termination in Arizona?

In Arizona, LLCs file Articles of Termination to end their existence once assets are distributed; corporations file Articles of Dissolution. Filing the wrong one gets the document rejected, and fees are not refunded.

### Can I dissolve an Arizona LLC online?

Yes. The ACC recommends filing through its Arizona Business Center (ABC) website, and it also accepts filings by mail or fax, which take longer.

### How long does it take to dissolve an LLC in Arizona?

The ACC estimates regular processing at typically 14 to 16 days, and expedited processing ($35 extra) at typically 3 to 5 days. It posts updated processing times each week.

### Do I need a tax clearance to dissolve an LLC in Arizona?

Not for an LLC's Articles of Termination. Arizona corporations do need a Department of Revenue certificate that their taxes are paid before their Articles of Dissolution are complete.

### What happens if I don't dissolve my LLC in Arizona?

It can be administratively dissolved for missing statutory requirements, and the ACC warns that abandoned businesses have been reinstated by unrelated people. Reinstatement is possible for 6 years, with a $100 fee plus amounts due.

### Is publication required to dissolve an Arizona LLC?

Not to terminate. Publishing is part of the optional claims procedure: after a notice of winding up, an LLC can publish a notice to claimants that bars most late claims after three years. Corporations that need a tax clearance must publish their articles of dissolution, or the Commission enters them in its database.

### How do I close a business in Arizona?

Cancel the TPT license and withholding with the Department of Revenue, report the closing to DES for unemployment insurance, file final returns, and file Articles of Termination for an LLC or Articles of Dissolution for a corporation with the ACC.

## Sources

- [Arizona Corporation Commission: Business Services FAQs](https://azcc.gov/faqs/BusinessServicesFAQs)
- [Arizona Corporation Commission: LLC forms](https://www.azcc.gov/corporations/forms/llc-forms)
- [A.R.S. 29-3213: LLC filing fees](https://www.azleg.gov/ars/29/03213.htm)
- [A.R.S. 29-3701: events causing dissolution](https://www.azleg.gov/ars/29/03701.htm)
- [A.R.S. 29-3702: winding up and articles of termination](https://www.azleg.gov/ars/29/03702.htm)
- [A.R.S. 29-3705: other claims against a dissolved LLC](https://www.azleg.gov/ars/29/03705.htm)
- [A.R.S. 10-122: corporation filing fees](https://www.azleg.gov/ars/10/00122.htm)
- [A.R.S. 10-1403: articles of dissolution](https://www.azleg.gov/ars/10/01403.htm)
- [A.R.S. 43-1151: tax certificate before dissolution](https://www.azleg.gov/ars/43/01151.htm)
- [Arizona Department of Revenue: TPT license fees, cancellation and other changes](https://azdor.gov/transaction-privilege-tax/tpt-license/license-fees-cancellation-and-other-changes)
- [Arizona DES: Employer Requirements, Record Keeping](https://des.az.gov/services/employment/unemployment-employer/employer-requirements-record-keeping)
- [IRS: Closing a business](https://www.irs.gov/businesses/small-businesses-self-employed/closing-a-business)
- [IRS: How long should I keep records?](https://www.irs.gov/businesses/small-businesses-self-employed/how-long-should-i-keep-records)

## Related reading

- [LLC Dissolution Fees and Forms by State (2026)](https://origindatapartners.com/guides/dissolve-llc-by-state)
- [How to dissolve an LLC: steps, forms and fees by state](https://origindatapartners.com/guides/how-to-dissolve-an-llc)
- [How to dissolve a corporation: forms, fees and Form 966](https://origindatapartners.com/guides/dissolve-a-corporation)
- [How to close a business: a step-by-step US checklist](https://origindatapartners.com/guides/closing-a-business-checklist)
- [Cancel Google Workspace or delete Slack? Export data first](https://origindatapartners.com/guides/export-company-records-before-closing)