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

> Nevada charges $100 to file LLC articles of dissolution (NRS 86.561). Revoked LLCs, the state business license, MBT and unemployment closing steps.

Canonical: https://origindatapartners.com/guides/dissolve-llc-nevada
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 Nevada, sign articles of dissolution and file them with the Secretary of State with the $100 fee set by NRS 86.561. The articles can take effect on filing or up to 90 days later. Then close Department of Taxation accounts: the seller's permit stays open until you close it, and the Modified Business Tax account closes when ESD closes the unemployment account.

## Key points

- Nevada charges $100 for LLC articles of dissolution and $100 for corporate articles of dissolution.
- A revoked LLC that did no business while revoked can dissolve without paying back fees and penalties.
- The Modified Business Tax account closes through the Employment Security Division, not directly with Taxation.

## How to dissolve an LLC in Nevada, step by step

Chapter 86 of the Nevada Revised Statutes asks for articles of dissolution to be prepared and signed as soon as practicable after the decision to dissolve ([NRS 86.531](https://www.leg.state.nv.us/NRS/NRS-086.html)), and the signed articles are filed with the Secretary of State ([NRS 86.541](https://www.leg.state.nv.us/NRS/NRS-086.html)). The steps shared by every state are in [how to dissolve an LLC](https://origindatapartners.com/guides/how-to-dissolve-an-llc). For Nevada:

- Approve the dissolution as the operating agreement requires and record it.
- Check whether the LLC's annual list is current or the charter has been revoked.
- Prepare articles of dissolution, signed by a manager, or by a member if the LLC has no managers.
- Close the seller's permit and other accounts with the Department of Taxation, and the unemployment account with ESD, which also closes the Modified Business Tax account.
- File the articles with the Secretary of State with the $100 fee.
- Wind up as trustees of the dissolved company: collect, pay, distribute.
- File final federal returns and close the EIN account by letter.

Source: [NRS chapter 86: Limited-liability companies](https://www.leg.state.nv.us/NRS/NRS-086.html)

## Nevada articles of dissolution: the $100 fee, signatures and effective date

The Secretary of State charges $100 for filing the articles of dissolution of a domestic or foreign LLC ([NRS 86.561](https://www.leg.state.nv.us/NRS/NRS-086.html)). The articles state the LLC's name, that the dissolution was approved or required under NRS 86.491 or decreed by a court, and when it takes effect ([NRS 86.531](https://www.leg.state.nv.us/NRS/NRS-086.html)). A manager signs; if no manager runs the LLC, a member signs.

Dissolution takes effect when the articles are filed or at a later date and time stated in them, which date must not be more than 90 days after the date on which the articles are filed ([NRS 86.541](https://www.leg.state.nv.us/NRS/NRS-086.html)). The Secretary of State publishes a dissolution form for LLCs on its business forms page; its website blocks automated checks, so confirm the current form and filing options there before you file.

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.

| Document | Form | Fee | Where | Notes |
| --- | --- | --- | --- | --- |
| Articles of dissolution (LLC) | Secretary of State LLC dissolution form | $100 | Nevada Secretary of State | Effective on filing or up to 90 days later |
| Articles of dissolution (corporation) | Secretary of State corporate dissolution form | $100 | Nevada Secretary of State | NRS 78.780 |
| Certificate of cancellation (out-of-state LLC) | Secretary of State LLC cancellation form | $100 | Nevada Secretary of State | NRS 86.547 |
| Dissolution of a revoked LLC that did no business | Articles of dissolution with evidence of non-operation | $100, without back fees and penalties | Nevada Secretary of State | NRS 86.4895 |

Source: [NRS chapter 86: Limited-liability companies](https://www.leg.state.nv.us/NRS/NRS-086.html)

## Revoked Nevada LLCs: dissolving without the back fees

Nevada LLCs file an annual list by the last day of the month in which the anniversary of their organization falls ([NRS 86.263](https://www.leg.state.nv.us/NRS/NRS-086.html)). An LLC that stays in default has its charter revoked and its right to transact business forfeited ([NRS 86.274](https://www.leg.state.nv.us/NRS/NRS-086.html)), and once a charter has been revoked for 5 consecutive years it cannot be reinstated ([NRS 86.276](https://www.leg.state.nv.us/NRS/NRS-086.html)).

Nevada offers owners of a dormant, revoked LLC a cheaper exit than reinstating it. The Secretary of State must let a revoked LLC dissolve without paying additional fees and penalties, other than the $100 dissolution fee, if it shows it did not transact business while revoked; if it did business for part of that time, it pays the fees for that part only ([NRS 86.4895](https://www.leg.state.nv.us/NRS/NRS-086.html)). Ask for this route before paying a reinstatement bill.

Source: [NRS chapter 86: Limited-liability companies](https://www.leg.state.nv.us/NRS/NRS-086.html)

## Nevada Department of Taxation, ESD and the state business license

Nevada's Department of Taxation accounts stay open until you act. The seller's permit does not expire and remains in place until the sales tax account is closed with the Department of Taxation ([Nevada Taxation](https://tax.nv.gov/faqs/register-a-business/)).

- Modified Business Tax: to close the MBT account, contact the Employment Security Division and give the date of your last payroll so it closes the unemployment insurance account; Taxation then closes MBT ([Nevada Taxation](https://tax.nv.gov/faqs/modified-business-tax-faqs/)). Returns are due up to the date payroll stopped.
- State business license: a person who keeps doing business without renewing the license is subject to fees and penalties unless a certificate of cancellation of the license is filed with the Secretary of State ([NRS 76](https://www.leg.state.nv.us/NRS/NRS-076.html)). For an LLC, dissolving the entity is the way to stop renewals.
- Federal: file the final return for the closing year ([IRS](https://www.irs.gov/businesses/small-businesses-self-employed/closing-a-business)), then close the EIN account by letter ([IRS](https://www.irs.gov/businesses/small-businesses-self-employed/closing-a-business)).

Source: [Nevada Department of Taxation: Modified Business Tax FAQs](https://tax.nv.gov/faqs/modified-business-tax-faqs/)

## Dissolving a Nevada corporation

A Nevada corporation starts with a board resolution that it should be dissolved ([NRS 78.580](https://www.leg.state.nv.us/NRS/NRS-078.html)). If it has issued stock, the stockholders entitled to vote must approve the dissolution, and the corporation then files articles of dissolution signed by an officer. The filing fee for articles of dissolution is $100, whether or not the corporation ever began business ([NRS 78.780](https://www.leg.state.nv.us/NRS/NRS-078.html)). Federal Form 966 follows the plan of dissolution ([IRS](https://www.irs.gov/businesses/small-businesses-self-employed/closing-a-business)); see [how to dissolve a corporation](https://origindatapartners.com/guides/dissolve-a-corporation).

Source: [NRS chapter 78: Private corporations](https://www.leg.state.nv.us/NRS/NRS-078.html)

## Claims after dissolution and out-of-state LLCs leaving Nevada

After dissolution the managers, or the members if there are none, become trustees of the dissolved company with power to settle its business, sue and be sued ([NRS 86.541](https://www.leg.state.nv.us/NRS/NRS-086.html)). Claims are limited by time. A claim based on facts the plaintiff knew, or should have known, by the date of dissolution must be brought within 2 years after the articles take effect, and other claims within 3 years after the date of dissolution ([NRS 86.505](https://www.leg.state.nv.us/NRS/NRS-086.html)).

An LLC formed in another state that registered in Nevada files a certificate of cancellation ([NRS 86.547](https://www.leg.state.nv.us/NRS/NRS-086.html)), for $100 ([NRS 86.561](https://www.leg.state.nv.us/NRS/NRS-086.html)). A revoked foreign LLC that did no Nevada business while revoked can cancel without paying back fees and penalties beyond that filing fee, under a rule that mirrors the domestic one.

Source: [NRS chapter 86: Limited-liability companies](https://www.leg.state.nv.us/NRS/NRS-086.html)

## Nevada records to keep and data to export

The 3-year limit on claims after dissolution is a sensible minimum for keeping contracts, invoices and correspondence. Payroll records have a federal floor of at least 4 years after the tax is due or paid ([IRS](https://www.irs.gov/businesses/small-businesses-self-employed/how-long-should-i-keep-records)), and MBT and unemployment returns run to the date payroll stopped, so keep that history together.

Export everything you need before cancelling the software that holds it; the [export checklist](https://origindatapartners.com/guides/export-company-records-before-closing) and [business records after closing](https://origindatapartners.com/guides/business-records-after-closing) cover what to pull and who should keep it.

Beyond the records the law requires, many closing companies hold years of support conversations, job histories, pricing data, designs and code. When the company owns that material and personal information is removed, it can sometimes be licensed for AI training. It is an optional, separate decision; [selling company data after closing](https://origindatapartners.com/guides/sell-company-data-after-closing) explains how it works.

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

## Next step for a Nevada LLC

Check the annual list status, close the seller's permit and the ESD account, sign the articles of dissolution and file them with the $100 fee, or use the no-back-fees route if the LLC was revoked and idle.

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 Nevada?

The Secretary of State charges $100 to file articles of dissolution, set by NRS 86.561. A corporation's articles of dissolution also cost $100.

### Can I dissolve a revoked LLC in Nevada without paying back fees?

Yes, if it did not transact business while revoked. NRS 86.4895 lets it dissolve paying only the $100 dissolution fee, or the fees for any part of the revoked period in which it did business.

### How long does it take for a Nevada LLC dissolution to take effect?

The articles take effect when filed, or at a later date and time you choose, no more than 90 days after filing.

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

The chapter 86 dissolution rules do not call for one. Close the Department of Taxation accounts yourself: the seller's permit stays open until closed, and the MBT account closes through ESD.

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

Missing the annual list puts the LLC in default and its charter is revoked. After 5 consecutive years revoked it cannot be reinstated, though a revoked LLC that did no business can still dissolve without back fees.

### Articles of dissolution vs certificate of cancellation in Nevada?

A Nevada LLC files articles of dissolution. An LLC formed in another state that registered in Nevada files a certificate of cancellation. Each costs $100.

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

Close the seller's permit with Taxation, close the unemployment account with ESD so MBT closes, file articles of dissolution with the Secretary of State, then file final federal returns and close the EIN.

## Sources

- [NRS chapter 86: Limited-liability companies](https://www.leg.state.nv.us/NRS/NRS-086.html)
- [NRS chapter 78: Private corporations](https://www.leg.state.nv.us/NRS/NRS-078.html)
- [NRS chapter 76: State business licenses](https://www.leg.state.nv.us/NRS/NRS-076.html)
- [Nevada Department of Taxation: Modified Business Tax FAQs](https://tax.nv.gov/faqs/modified-business-tax-faqs/)
- [Nevada Department of Taxation: Register a business FAQs](https://tax.nv.gov/faqs/register-a-business/)
- [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)
- [Cancel Google Workspace or delete Slack? Export data first](https://origindatapartners.com/guides/export-company-records-before-closing)
- [Closing a software business: what could have value beyond the code?](https://origindatapartners.com/guides/sell-company-data-after-closing)