How to Dissolve an LLC in Arizona

What Dissolving an LLC Means in Arizona

Arizona's final domestic LLC filing is called Articles of Termination. The terminology matters: dissolution starts the company's winding-up process, while filing the Articles of Termination ends the LLC's existence in the Arizona Corporation Commission's records after the statutory conditions for termination are satisfied.

Before You File: Approve the Dissolution

Review the operating agreement and the applicable Arizona LLC rules to document the event or approval that causes dissolution. Keep the written consent, minutes, resolution, or other internal record with the LLC's records. Do not invent a generic member-vote percentage if the governing agreement or statute controls the actual decision.

Wind Up the Arizona LLC

After dissolution, use the LLC only for winding-up activities. Collect receivables, complete or terminate contracts, address payroll and taxes, identify claims, and prepare the company's property for lawful distribution. The goal is to reach the point where the statement required on Arizona's Articles of Termination is actually true.

Apply and Distribute All Known Property and Assets

The Articles of Termination contain a certification that all known properties and assets of the LLC have been applied and distributed under Arizona's LLC law. The ACC instructions expressly say not to submit the form if that statement is not true.

• Pay or provide for known obligations. Do not make final member distributions first.
• Resolve company property. Cash, inventory, equipment, deposits and receivables should be accounted for.
• Document distributions. Keep records showing how remaining assets were applied and distributed.

Close Arizona Tax and Employer Accounts

The ACC termination filing and Arizona Department of Revenue accounts are separate. Close any Arizona tax licenses and accounts that actually apply to the business, and file the required final returns. For withholding accounts, ADOR allows closure through AZTaxes.gov or a Business Account Update Form and requires the final withholding reconciliation information.

ADOR also maintains a Tax Clearance Application and Certificate of Compliance process for dissolution/withdrawal situations. That is a tax-compliance process; Arizona's LLC Articles of Termination instructions themselves do not tell the filer to attach a tax-clearance certificate to the ACC termination filing. Because LLC federal/state tax classification varies, do not automatically apply the page's corporate-income-return language to every LLC.

File Arizona Articles of Termination

The current ACC filing is Articles of Termination. The regular filing fee is $35. The March 2026 LLC fee schedule lists $70 total for ordinary expedited processing. The instructions also list optional next-day, same-day and two-hour service charges, but those are separate premium services rather than the base filing fee.

For a paper filing, the ACC instructions require a Cover Sheet, Articles of Termination, and payment. The packet may be mailed or delivered in person to the Corporations Division. The ACC's eCorp system manages the life cycle of Arizona business registrations; use the current ACC filing interface if submitting electronically and follow the live instructions presented there.

What Happens After Arizona Approves the Termination

Once the ACC approves the Articles of Termination, the LLC's existence is terminated. Arizona's instructions are explicit that an approved termination cannot be revoked and the LLC cannot be reinstated in the ACC records. If a termination document is still pending and has not been approved, the LLC may instead use the ACC process for withdrawing a pending document.

Close the Remaining Business Accounts

• ADOR accounts: close transaction privilege tax, withholding or other registrations that apply and file required final returns.
• Local licenses: cancel city or county licenses separately where needed.
• EIN: follow the IRS account-closure process separately; see LLC School's Cancel or Close an EIN guide.
• Foreign registrations: withdraw or cancel the LLC separately in other states where it was registered.
• Contracts, insurance and banking: keep access long enough to finish payments, refunds and recordkeeping.

Common Arizona LLC Termination Mistakes

• Filing Articles of Termination before all known property and assets have been applied and distributed.
• Adding a publication requirement even though Arizona expressly says none is required.
• Assuming an approved termination can later be revoked or reinstated.
• Ignoring separate ADOR tax-license and employer-account closure requirements.
• Using a foreign LLC cancellation filing instead of domestic Articles of Termination.

About the Author

Ahmad Adil

Ahmad Adil is the founder and CEO of LLC School. Use the official filing and tax-account sources linked in this guide for your LLC’s closeout. Requirements depend on the entity’s status and circumstances.

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