How to Dissolve an LLC in New Hampshire (2026)
New Hampshire LLCs close out with the Certificate of Cancellation. The filing fee is $35. Before you distribute any assets, though, state law requires a tax clearance certificate from the Department of Revenue Administration.
This guide covers voluntary dissolution for a domestic LLC that members choose to close on their own terms. A foreign LLC withdraws instead, using a separate form covered in the FAQ below.
Quick Summary
- Get your tax clearance moving early. File Form AU-22 a full 60 days ahead of your paperwork.
- File the Certificate of Cancellation, Form LLC-7. That's the current name for New Hampshire's dissolution form.
- Your manager signs the certificate, or a member if you have no manager. No notary visit needed before you file.
New Hampshire LLC Dissolution Quick Reference
Here's the fast version of what New Hampshire asks for, with the costs, contacts and rules explained step by step below.
| Detail | Information |
|---|---|
| Form name | Certificate of Cancellation (Form LLC-7) |
| Filing fee | $35 |
| Expedited options | $25 added fee, in person only, at the Concord Customer Lobby |
| Standard processing | Up to 10 business days for online filings |
| Online portal | NH QuickStart |
| Mail address | Corporation Division, NH Dept. of State, 107 N Main St, Rm 204, Concord, NH 03301-4989 |
| In-person address | State House Annex, 3rd Floor, Rm 317, 25 Capitol St, Concord, NH |
| Notarization required | No |
| Tax clearance required (agency) | Yes, from the NH Department of Revenue Administration (Form AU-22, $30 fee) |
How to dissolve an LLC in New Hampshire: 6 steps
Step 1 - Vote to dissolve
Start with your operating agreement. It sets the vote your members need to approve dissolution, so read that section before you call a meeting.
Unless the agreement says otherwise, the members or managers who already ran the LLC keep that authority through winding up [1]. Record the vote in writing.
Step 2 - Notify creditors
Once members vote to dissolve, mail written notice to every known creditor within 60 days of the effective date [2]. Give each claimant a deadline at least 120 days out.
Include a mailing address for claims and describe what a valid claim must include. Reject a claim in writing and the creditor still gets 90 days to sue over it.
Step 3 - File final tax returns and get tax clearance
New Hampshire requires a tax clearance certificate before you distribute any assets [3]. Request it from the Department of Revenue Administration with Form AU-22 and a $30 fee.
Attach your final Business Enterprise and Business Profits Tax return along with board or member minutes authorizing the dissolution. Include a liquidation plan and a schedule covering any non-cash assets you're disposing of.
File online through Granite Tax Connect or mail it to the DRA in Concord. Send it about 60 days before you file with the Department of State, since the DRA can take that long to respond.
Step 4 - File the Certificate of Cancellation with the Department of State
File the Certificate of Cancellation with the Department of State's Corporation Division. The form asks for your LLC's name, the reason for cancellation and an effective date if you want one later than the filing date.
The Certificate of Cancellation needs only a signature, with no notarization required. Foreign LLCs file Form FLLC-3 instead. It's covered in the FAQ below.
Whichever channel you pick, online through NH QuickStart, by mail or in person, the fee stays $35. Online filings typically process in 10 business days or less.
Expedited handling adds $25 to the fee. You can only get it by filing in person at the Concord office's Customer Lobby instead of online or by mail.
Mail to Corporation Division, NH Dept. of State, 107 N Main St, Rm 204, Concord, NH 03301-4989. You can also drop it off in person at the State House Annex, 3rd Floor, Rm 317, 25 Capitol St, Concord.
Step 5 - Distribute remaining assets
Once you've settled every debt, distribute what's left to members under your operating agreement, or under state law if the agreement is silent. Creditors, including any member who's also a creditor, get paid first.
After that, members and former members collect what they're owed for past distributions. Whatever remains goes to members for the return of their contributions, then for their remaining ownership interest.
Step 6 - Close accounts and cancel licenses and permits
Cancel any state or local licenses and permits tied to the LLC. New Hampshire has no general state sales tax, so most LLCs won't have a sales-tax account to close.
Close each business bank account and credit line once the LLC's affairs are wound up. Other state and local accounts still need shutting down on their own. Check with each agency you registered with when the LLC started.
What happens if you do not formally dissolve
Skipping formal dissolution doesn't make the LLC go away. Ongoing state obligations keep running, and members can stay open to claims they assumed were closed.
Three mistakes cause most of the trouble. Filing the Certificate of Cancellation before tax clearance comes through is one. Skipping written creditor notice is another.
Distributing assets before paying debts is the third. Any one of them can leave members personally on the hook for what the LLC still owed.
If you're closing entities in more than one state, cross-check the details in our guide to how to dissolve an LLC.
FAQs
How Much Does It Cost to Dissolve an LLC in New Hampshire?
It costs $35 to dissolve an LLC in New Hampshire through the Certificate of Cancellation. Add a separate $30 fee if you also request tax clearance from the Department of Revenue Administration.
How Long Does It Take to Dissolve an LLC in New Hampshire?
It takes up to 10 business days to dissolve an LLC in New Hampshire when you file online. Pay $25 more for in-person expedited processing at the Concord office.
Is There a Separate Withdrawal Filing for Foreign LLCs in New Hampshire?
Yes, foreign LLCs use a separate withdrawal filing in New Hampshire. Form FLLC-3 replaces the domestic Certificate of Cancellation, and it still needs the same DRA tax certificate up front.
Does New Hampshire Require Tax Clearance to Dissolve an LLC?
Yes, New Hampshire requires tax clearance to dissolve an LLC. Step 3 covers the form, fee and deadline for requesting it from the Department of Revenue Administration.
Do New Hampshire LLCs Need to Close a Sales Tax Account When They Dissolve?
No, New Hampshire LLCs don't need to close a sales tax account when they dissolve. The state has no general sales tax, so there's no such account to cancel in the first place.
References:
- https://gc.nh.gov/rsa/html/XXVIII/304-C/304-C-139.htm
- https://gc.nh.gov/rsa/html/XXVIII/304-C/304-C-143.htm
- https://gc.nh.gov/rsa/html/XXVIII/304-C/304-C-141.htm
