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

> Dissolve an Arkansas LLC with form LL-04 ($45 online, $50 paper) plus a $150 final franchise tax report. Franchise tax rules, DFA accounts and corporations.

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

## Quick answer

To dissolve an LLC in Arkansas, file a Statement of Dissolution (form LL-04) with the Secretary of State: $45 online or $50 on paper. Submit the $150 Final Franchise Tax Report with it, because franchise tax keeps accruing until the LLC is dissolved. Then close each Department of Finance and Administration tax account in ATAP and report the closing to Workforce Services.

## Key points

- Arkansas charges twice to close an LLC: the LL-04 filing ($45 online, $50 paper) and a $150 Final Franchise Tax Report filed with it.
- Franchise tax keeps accruing even after the state revokes a company, until it is dissolved, withdrawn or merged.
- Unpaid franchise tax blocks other Business and Commercial Services filings, so pay arrears first.
- DFA tax accounts close one by one in ATAP, and the unemployment account needs a cessation report.

## Arkansas LLC dissolution: forms and fees

The Arkansas Secretary of State's Business and Commercial Services division lists the [Statement of Dissolution, form LL-04](https://www.sos.arkansas.gov/business-commercial-services-bcs/forms-fees/llc), at $45 online and $50 on paper. Right beside it sits the Final Franchise Tax Report, $150, which must be submitted with the LL-04. Budget for both: the realistic cost of closing an Arkansas LLC online is $195.

The table covers LLCs, corporations and out-of-state LLCs. For the general sequence of dissolving any LLC, see [how to dissolve an LLC](https://origindatapartners.com/guides/how-to-dissolve-an-llc).

| Document | Form | Fee | Where | Notes |
| --- | --- | --- | --- | --- |
| Dissolve a domestic LLC | Statement of Dissolution (LL-04) | $45 online, $50 paper | Secretary of State, online or by mail | File with the Final Franchise Tax Report |
| Final franchise tax (LLC) | Final Franchise Tax Report | $150 | Secretary of State | Must accompany the LL-04 |
| Dissolve a domestic corporation | Articles of Dissolution (DN-10) | $45 online, $50 paper | Secretary of State | Final Franchise Tax Report, minimum $150, filed with it |
| Withdraw a foreign LLC | Application for Cancellation by FLLC (FL-04) | $45 online, $50 paper | Secretary of State | Plus a $150 Final Franchise Tax Report |
| Undo an LLC dissolution | Statement of Revocation of Dissolution for LLC | $25 | Secretary of State, paper only | Corporations use DN-11 at $150 |

Source: [Arkansas Secretary of State: LLC forms and fees](https://www.sos.arkansas.gov/business-commercial-services-bcs/forms-fees/llc)

## Steps to dissolve an LLC in Arkansas

Arkansas rewards doing things in the right order, because an unpaid franchise tax can stop the dissolution filing itself. A sequence that works:

- Approve the dissolution as the operating agreement requires and record it in writing.
- Check the LLC's franchise tax history and pay any years still owed, with penalties and interest.
- Wind up: pay creditors, notify known claimants, sell or distribute assets.
- File final sales tax and withholding returns, then close each DFA account in ATAP.
- File the cessation report with the Division of Workforce Services if the LLC had employees.
- File the LL-04 Statement of Dissolution together with the $150 Final Franchise Tax Report.
- File final federal returns, then keep the records with a named custodian.


## Filing the Arkansas Statement of Dissolution (LL-04)

Arkansas lets you [file online by clicking the ONLINE link and paying by credit card](https://www.sos.arkansas.gov/business-commercial-services-bcs/forms-fees/llc), which is $5 cheaper than paper and avoids mail time. If a filing is not available online, or you prefer paper, print the PDF, attach payment and mail or deliver it to the Business and Commercial Services office in the Victory Building in Little Rock.

The statute behind the form is [Arkansas Code 4-38-702](https://law.justia.com/codes/arkansas/title-4/subtitle-3/chapter-38/subchapter-7/section-4-38-702/): while winding up, an LLC may deliver a statement of dissolution stating its name and that it is dissolved, and may also deliver a statement of termination. If members change their minds, Arkansas lists a Statement of Revocation of Dissolution for LLCs at $25 on paper.

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: [Arkansas Secretary of State: LLC forms and fees](https://www.sos.arkansas.gov/business-commercial-services-bcs/forms-fees/llc)

## The Arkansas franchise tax: why it decides your timing

Every LLC registered in Arkansas pays an annual franchise tax, [$150 for an LLC or PLLC](https://www.sos.arkansas.gov/business-commercial-services-bcs/franchise-tax-report-forms/). The Secretary of State is blunt about what happens when it is ignored: failure to pay can bring fees, penalties and interest, or revocation of the authority to do business, and [franchise taxes continue to accrue, even for revoked businesses](https://www.sos.arkansas.gov/business-commercial-services-bcs/franchise-tax-report-forms/), until the business is dissolved, withdrawn or merged.

Two consequences follow for a closing owner. A revoked Arkansas LLC is not off the hook: the tax keeps building until a dissolution is filed. And under A.C.A. 26-54-114, any additional Business and Commercial Services filings are prohibited for an entity that has not paid the franchise tax, so an LLC in arrears has to catch up before the LL-04 will go through.

Source: [Arkansas Secretary of State: franchise tax report forms](https://www.sos.arkansas.gov/business-commercial-services-bcs/franchise-tax-report-forms/)

## DFA and Workforce Services accounts to close in Arkansas

The Department of Finance and Administration (DFA) closes accounts through the Arkansas Taxpayer Access Point. Log in, open the account and request to close it; DFA notes that you [must submit closure for each account type](https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/close-or-update-accounts/), so sales tax, withholding and any other registrations each need their own request. DFA may ask for the AR-3MAR withholding reconciliation, W-2s and final tax returns.

Unemployment insurance runs through the Division of Workforce Services. Its Regulation 8 treats an employing unit that terminates its business, or sells its business or assets, as ceasing to be an employer, and says the unit [shall render a report of such cessation promptly](https://dws.arkansas.gov/workforce-services/news-info/workforce-services-regulations/) to the Director. File the final quarterly wage report and the cessation report together.

Source: [Arkansas DFA: close or update tax accounts](https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/close-or-update-accounts/)

## Cutting off creditor claims in Arkansas

Arkansas's LLC Act includes the uniform claims procedures. Known claimants can be sent a written notice whose deadline [may not be less than 120 days](https://law.justia.com/codes/arkansas/title-4/subtitle-3/chapter-38/subchapter-7/section-4-38-704/) after they receive it; a claim not received in time is barred, and a rejected claimant has 90 days to sue. For everyone else, a dissolved LLC can publish one notice in a newspaper of general circulation in the county of its principal office stating that claims are barred unless an action is begun [not later than three years after publication](https://law.justia.com/codes/arkansas/title-4/subtitle-3/chapter-38/subchapter-7/section-4-38-705/).

Source: [Ark. Code 4-38-704: known claims (Justia)](https://law.justia.com/codes/arkansas/title-4/subtitle-3/chapter-38/subchapter-7/section-4-38-704/)

## Arkansas corporations and foreign LLCs

An Arkansas corporation files [Articles of Dissolution (DN-10)](https://www.sos.arkansas.gov/business-commercial-services-bcs/forms-fees/corporations), $45 online or $50 on paper, with a Final Franchise Tax Report of at least $150. Reversing a corporate dissolution costs more than for an LLC: the Revocation of Dissolution, DN-11, is $150. Board and shareholder approvals and the final federal return are covered in [how to dissolve a corporation](https://origindatapartners.com/guides/dissolve-a-corporation).

An LLC formed elsewhere leaves Arkansas with an [Application for Cancellation by FLLC (FL-04)](https://www.sos.arkansas.gov/business-commercial-services-bcs/forms-fees/llc/foreign-llc), again $45 online or $50 on paper, plus its own $150 Final Franchise Tax Report. Cancelling in Arkansas does not dissolve the LLC in its home state.

Source: [Arkansas Secretary of State: corporation forms and fees](https://www.sos.arkansas.gov/business-commercial-services-bcs/forms-fees/corporations)

## Records to keep after an Arkansas dissolution

Workforce Services expects employing units to keep payroll records showing each worker's pay periods, Social Security number, hire date and wages, 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). A final federal return is still required for the year the business closes ([IRS](https://www.irs.gov/businesses/small-businesses-self-employed/closing-a-business)). Keep the filed LL-04, the final franchise tax report and the DFA closure confirmations with the books.

Export before you cancel. See [exporting company records before closing](https://origindatapartners.com/guides/export-company-records-before-closing) for a system-by-system list.

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

## Do an Arkansas company's records have value?

Sometimes, yes. Work orders, inspection notes, customer emails and support histories from an Arkansas operation show how decisions were made on real jobs, and AI developers license that kind of record, de-identified, to train and evaluate models. Confirm the company owns the material and check customer contracts first. [Selling company data after closing](https://origindatapartners.com/guides/sell-company-data-after-closing) covers the steps.

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 Arkansas?

The Statement of Dissolution (LL-04) costs $45 online or $50 on paper, and the $150 Final Franchise Tax Report must be submitted with it, so about $195 online. Any unpaid franchise tax from earlier years comes on top.

### Can I dissolve an Arkansas LLC online?

Yes. The Secretary of State accepts the LL-04 online with a credit card, and online filing is $5 cheaper than paper.

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

Arkansas does not list a separate tax clearance certificate for LLCs. The Secretary of State does require the Final Franchise Tax Report with the dissolution, and unpaid franchise tax blocks other business filings.

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

Franchise tax keeps accruing every year, with penalties and interest, and the state can revoke the LLC's authority to do business. Revocation does not stop the tax: it continues to accrue until the LLC is dissolved.

### How do I dissolve a corporation in Arkansas?

File Articles of Dissolution (DN-10), $45 online or $50 on paper, with a Final Franchise Tax Report of at least $150, after the board and shareholders approve.

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

Close each DFA tax account in ATAP, file final returns and the AR-3MAR if you had payroll, report the cessation to Workforce Services, and file the dissolution with the Secretary of State if the business is an LLC or corporation.

### Can I reverse an Arkansas LLC dissolution?

Arkansas lists a Statement of Revocation of Dissolution for LLCs at $25, filed on paper. For corporations the Revocation of Dissolution (DN-11) is $150.

## Sources

- [Arkansas Secretary of State: LLC forms and fees](https://www.sos.arkansas.gov/business-commercial-services-bcs/forms-fees/llc)
- [Arkansas Secretary of State: corporation forms and fees](https://www.sos.arkansas.gov/business-commercial-services-bcs/forms-fees/corporations)
- [Arkansas Secretary of State: foreign LLC forms and fees](https://www.sos.arkansas.gov/business-commercial-services-bcs/forms-fees/llc/foreign-llc)
- [Arkansas Secretary of State: franchise tax report forms](https://www.sos.arkansas.gov/business-commercial-services-bcs/franchise-tax-report-forms/)
- [Arkansas DFA: close or update tax accounts](https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/close-or-update-accounts/)
- [Arkansas Division of Workforce Services: regulations](https://dws.arkansas.gov/workforce-services/news-info/workforce-services-regulations/)
- [Ark. Code 4-38-702: winding up (Justia)](https://law.justia.com/codes/arkansas/title-4/subtitle-3/chapter-38/subchapter-7/section-4-38-702/)
- [Ark. Code 4-38-704: known claims (Justia)](https://law.justia.com/codes/arkansas/title-4/subtitle-3/chapter-38/subchapter-7/section-4-38-704/)
- [Ark. Code 4-38-705: other claims (Justia)](https://law.justia.com/codes/arkansas/title-4/subtitle-3/chapter-38/subchapter-7/section-4-38-705/)
- [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)