How to Dissolve an LLC in Arkansas
To dissolve a domestic Arkansas LLC, complete the company's winding-up process and file Form LL-04, Statement of Dissolution, with the Arkansas Secretary of State. The current filing fee is $45 online or $50 on paper, and Arkansas requires the Final Franchise Tax Report to be submitted with LL-04.
Written & fact-checked by Ahmad Adil, LLC School
Updated August 2026
File Arkansas Form LL-04, Statement of Dissolution. The current fee is $45 online / $50 paper. The Secretary of State also requires the Final Franchise Tax Report with LL-04; its current LLC fee table lists that final report at $150. Finish winding up and handle all remaining tax, license, employer and other account closures separately as applicable.
- State filing
- Statement of Dissolution
- Form
- LL-04
- Online fee
- $45
- Paper fee
- $50
- Final franchise tax report
- $150 listed
- Filed with
- Secretary of State
- Revocation filing
- $25 paper
What Dissolving an LLC Means in Arkansas
An Arkansas LLC that dissolves does not instantly disappear. Under Arkansas's current LLC framework, a dissolved company continues for the purpose of winding up: discharging debts and liabilities, settling and closing its activities, and marshaling and distributing its assets. Arkansas allows the company to file a Statement of Dissolution as part of that process.
Before You File: Approve the Dissolution
Review the LLC's operating agreement and the applicable Arkansas LLC rules to document the event or member decision that causes dissolution. Keep the approval record with the company's internal records. Do not apply a generic voting percentage unless the governing agreement or Arkansas law actually calls for it.
Wind Up the Arkansas LLC
After dissolution, stop ordinary operations except for activities needed to close the company. Collect receivables, complete or end contracts, secure property, prepare final accounting records, and determine what remains to be paid or distributed.
- Settle company activities and affairs. Arkansas law expressly treats this as part of winding up.
- Marshal company assets. Know what cash, property, deposits and receivables remain.
- Preserve records. Keep dissolution, tax and distribution records together after the LLC stops operating.
Pay Creditors and Other Liabilities
Before making final member distributions, identify and address the LLC's debts, obligations and other liabilities. Arkansas's winding-up statute specifically requires the company to discharge debts and liabilities and settle its affairs before distributing remaining assets.
Complete the Final Arkansas Franchise Tax Report
This is the most important Arkansas-specific filing dependency. The Secretary of State's current LLC forms-and-fees page says the Final Franchise Tax Report must be submitted with Form LL-04, Statement of Dissolution. The same current table lists the Final Franchise Tax Report at $150.
Do not treat the $45/$50 LL-04 fee as the entire Arkansas closeout amount. The required Final Franchise Tax Report is a separate Arkansas requirement and is currently listed at $150.
File Arkansas Form LL-04 — Statement of Dissolution
For a domestic Arkansas LLC, use Form LL-04, Statement of Dissolution. The current Secretary of State fee schedule lists $45 online and $50 for a paper filing. The form asks for the LLC name, the date its Certificate of Organization and amendments were filed, the reason for dissolution, and an effective date if it differs from the filing date.
What Happens After Filing
Keep the accepted dissolution filing and final franchise tax documentation with the company's records and continue any remaining winding-up activity. Arkansas's LLC framework distinguishes dissolution and winding up from the ultimate end of the company, so do not treat the act of submitting LL-04 as permission to ignore unresolved liabilities or other required closeout filings.
Arkansas also lists a separate Statement of Revocation of Dissolution for LLC with a current paper filing fee of $25. That is a distinct filing for reversing a dissolution when legally available; it should not be confused with administrative reinstatement.
Close the Remaining Business Accounts
- Arkansas tax accounts: close any separate tax registrations that apply and file required final returns.
- Employer accounts: complete payroll and unemployment closeout if the LLC had employees.
- Licenses and permits: cancel state, local and professional registrations separately where required.
- EIN: see LLC School's Cancel or Close an EIN guide for the separate federal account process.
- Foreign registrations: separately withdraw or cancel the Arkansas LLC in every other state where it qualified.
Common Arkansas LLC Dissolution Mistakes
- Submitting LL-04 without the required Final Franchise Tax Report.
- Quoting only the $45/$50 LL-04 fee and overlooking the separate $150 final franchise tax report listing.
- Stopping operations without actually winding up debts, liabilities and assets.
- Confusing a voluntary revocation of dissolution with administrative reinstatement.
- Leaving EIN, licenses, employer accounts or other-state registrations open after the Arkansas filing.
Official Sources
Arkansas LLC Dissolution — FAQ
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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