How to Dissolve an LLC in North Carolina (2026)

Published by Jon Morgan | Co-Founder & Chief Editor

Last updated: August 30, 2026

FACT CHECKED by Jon Tobin, Business Attorney

Methodology
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North Carolina LLCs close by filing Articles of Dissolution (Form L-07) with the Secretary of State's Business Registration Division. The filing fee is $30.

You don't need a notary, and the state won't make you get a tax clearance certificate first. This guide covers voluntary dissolution for a domestic LLC. A foreign LLC uses a different form instead.

Quick Summary

• File the NC-BN notice with the Department of Revenue before you wrap up. Filing it closes out your state tax accounts.
• Give creditors real notice before you distribute anything. A notice that skips the required details won't start the 120-day clock that bars old claims.
• Keep your stamped Articles of Dissolution on file. Your bank may ask to see it before closing your accounts.

North Carolina LLC Dissolution Quick Reference

Here's the fee, the form and the addresses you'll need before you file, straight from the Secretary of State's current schedule.

How to Dissolve an LLC in North Carolina: 6 Steps

North Carolina's Limited Liability Company Act lays out six steps for closing an LLC, from the member vote to the final paperwork with the Secretary of State. For the general rundown, see our guide on how to dissolve an LLC.

Step 1: Vote to Dissolve the LLC

Start with a vote among the members. North Carolina lets your operating agreement set the terms for dissolution, whether that means a unanimous vote or a simple majority [1]. Once everyone agrees, put it in writing and keep it with your company records.

The state doesn't set a default voting percentage, so your agreement's terms control. If you're the only member, a written decision from you is enough since you already hold the entire vote.

Step 2: Notify Creditors About Your LLC's Dissolution

Before you distribute any assets, put your creditors on notice in writing. North Carolina law lets you cut off old claims this way [2].

The notice must describe how to submit a claim and set a deadline of at least 120 days from when you send it. Miss either piece and the claim doesn't get barred.

If you reject a claim in writing, the creditor still has 90 days from that rejection to sue over it, or it disappears for good.

Step 3: File Final Tax Returns and Notify the Department of Revenue

Close out state and federal tax accounts tied to the LLC. That includes sales tax if you collected it and payroll tax if you had employees.

North Carolina doesn't require a tax clearance certificate before you file. Some states do, but this one skips that step.

You still need to tell the Department of Revenue you're closing. File the NC-BN Out-of-Business Notification online. Annual reports are a separate, ongoing obligation, not part of the dissolution filing. See our guide to the annual report in North Carolina.

You can also mail the NC-BN notice instead, addressed to the Department of Revenue at PO Box 25000, Raleigh, NC 27640-0640.

Step 4: File the Articles of Dissolution With the Secretary of State

File Form L-07, Articles of Dissolution, with the Business Registration Division [3]. The filing fee is $30, and you won't need a notary.

The form only asks for a signature and a printed name and title. You can file online, by mail or in person. The Raleigh office is open weekdays from 8:00 a.m. to 5:00 p.m. if you'd rather file in person.

Standard filings take 5 to 7 business days once the Division receives them. Need it faster? Pay $100 for 24-hour review, or $200 for same-day filing received before noon Eastern.

Step 5: Distribute Remaining Assets

Once creditor claims are settled or set aside for payment, distribute what's left. North Carolina law puts creditors first in line, even ones who are also members or managers [4].

Only after creditors are paid does anything reach the ownership interests. Split what remains among members using your operating agreement's terms.

Step 6: Close All Accounts and Cancel Licenses and Permits

Pay off every outstanding bill, then close your business bank accounts. Keep the balance at zero before you ask the bank to shut the account.

Your bank will likely ask for a copy of the stamped Articles of Dissolution first. Keep an extra copy on hand just in case.

Contact any city or county agency that issued a business license or permit and cancel it too. If you used a registered agent in North Carolina for compliance, let them know the LLC is dissolved so they stop billing you.

FAQs

References:

1. https://www.ncleg.gov/EnactedLegislation/Statutes/PDF/BySection/Chapter_57D/GS_57D-6-01.pdf
2. https://www.ncleg.gov/EnactedLegislation/Statutes/PDF/BySection/Chapter_57D/GS_57D-6-10.pdf
3. https://www.ncleg.gov/EnactedLegislation/Statutes/PDF/BySection/Chapter_57D/GS_57D-6-09.pdf
4. https://www.ncleg.gov/EnactedLegislation/Statutes/PDF/BySection/Chapter_57D/GS_57D-6-08.pdf