How to Dissolve an LLC in South Carolina (2026)
You dissolve an LLC in South Carolina by filing the Articles of Termination form, and the filing fee is just $10. This guide walks through voluntary dissolution for a domestic South Carolina LLC you formed inside the state. Members agree to close the business, wind down its affairs and file the paperwork that ends its legal existence.
A foreign LLC works differently. One registered to do business in South Carolina cancels a different certificate to withdraw. That's not the Articles of Termination domestic LLCs file. The FAQ below covers that process.
Quick Summary
- Settle your tax accounts before you file. File your final returns with the Department of Revenue before closing the LLC.
- Handle the paperwork yourself instead of waiting on someone else. Skipping this step keeps fees piling up until the state dissolves your LLC.
- Keep a certified copy of your filed Articles of Termination. Your bank will ask for it before closing the LLC's accounts.
South Carolina LLC Dissolution Quick Reference
The table below summarizes what you need to file with the South Carolina Secretary of State to dissolve an LLC.
| Detail | Information |
|---|---|
| Form name | Articles of Termination (S.C. Code §33-44-805) |
| Filing fee | $10 |
| Expedited options | None. Online filing already processes the same or next business day |
| Standard processing | Not published for mailed filings |
| Online portal | Business Entities Online |
| Mail address | SC Secretary of State's Office, 1205 Pendleton Street, Suite 525, Columbia, SC 29201 |
| In-person address | Edgar Brown Building, 1205 Pendleton Street, Suite 525, Columbia, SC 29201 |
| Notarization required | No |
| Tax clearance required (agency) | No. South Carolina Department of Revenue clearance is required only to reinstate after an administrative dissolution |
| Online filing mandatory for | No one. Mail and in-person filing remain available alongside the online portal |
| Short-form eligibility | Not applicable. One Articles of Termination form covers every domestic LLC |
Step 1: Vote to Dissolve the LLC
Before you can dissolve, the LLC's members must agree to close the business. This is the first step to dissolve an LLC in South Carolina. Your operating agreement usually spells out the vote needed to trigger it.
If the agreement is silent, South Carolina's default rule kicks in. Every member must consent. A simple majority isn't enough [1]. Document the vote or written consent and keep it with your company records.
Step 2: Notify Creditors About Your LLC's Dissolution
Once members vote to dissolve, notify known creditors in writing. South Carolina law lets you cut off old claims this way.
Send each creditor a notice with a mailing address for claims. Give them at least 120 days to respond. Miss that window and the claim is barred.
Some claims are different. Maybe the creditor is unknown, or the claim ties to a later event. Publish a notice instead of mailing one. Put it in a newspaper where the LLC's main office sits.
That starts a five-year clock on old, unresolved claims. Keep records showing when notices went out and what they said.
Step 3: File Final Tax Returns and Close Your Tax Accounts
File your final income, sales and withholding returns before you close the LLC. Settle any balance due, then close your tax accounts with the Department of Revenue.
South Carolina doesn't require a tax clearance certificate to dissolve your LLC. This step doesn't hold up your filing. That certificate matters only if the state already dissolved your LLC. Then you'd need it to reinstate the LLC [2].
Step 4: File Articles of Termination with the Secretary of State
File the Articles of Termination with the Secretary of State. This is the same office that handles all business filings in South Carolina. You already saw the filing fee in the summary table above, and it's due in full when you submit this form.
No notarization is required. The same form covers every domestic LLC, so there's no separate short form to qualify for. You can file online through the Business Entities Online portal, or file the paper form by mail or in person.
Mail it to 1205 Pendleton Street, Suite 525, Columbia. In-person filings go to the Edgar Brown Building at the same address. The filing must include the LLC's name and the date of dissolution. Add a statement that the company wound up its business and ended its existence.
Online filings usually process the same business day or the next one. Mailed or hand-delivered forms don't come with a published turnaround time. Ask for a certified copy of the filed Articles of Termination. You'll need it to close the LLC's bank accounts.
Step 5: Distribute Remaining Assets
Creditors get paid first. This includes any members who are also creditors. Only after debts and obligations are settled do members split what's left.
South Carolina's default rule splits it by each member's positive capital account balance instead of their raw ownership percentage. Your operating agreement can set a different split if members prefer one.
Step 6: Close Accounts and Cancel Licenses and Permits
Close the LLC's bank accounts once outstanding checks have cleared. Move or cancel automatic payments first. Cancel business credit cards tied to the company to stop new charges.
Contact any local or state agency that issued a business license or permit. This includes a sales tax license. Cancel each one.
Keep the certified Articles of Termination on hand. Banks and agencies often ask to see it before closing an account or license.
FAQs
What's the Filing Fee to Dissolve an LLC in South Carolina?
The filing fee to dissolve an LLC in South Carolina is $10, the flat rate for the Articles of Termination.
How Long Does It Take to Dissolve an LLC in South Carolina?
How long it takes to dissolve an LLC in South Carolina depends on how you file. Choose the online portal and you're usually done the same or next business day. The Secretary of State doesn't publish a set turnaround for mailed forms.
Do I Need a Tax Clearance to Dissolve an LLC in South Carolina?
No, you don't need a tax clearance to dissolve an LLC in South Carolina. Step 3 covers the final returns you still need to file with the Department of Revenue.
What Happens if I Do Not File Articles of Termination?
If you do not file Articles of Termination, your LLC keeps existing on the state's books and can keep racking up fees and obligations. The Secretary of State can also dissolve it for unpaid fees or taxes after 60 days.
Does a Foreign LLC Cancel the Same Way in South Carolina?
No, a foreign LLC does not cancel the same way in South Carolina. A foreign LLC files a Certificate of Cancellation of Authority to Transact Business instead of the Articles of Termination domestic LLCs use.
References:
- https://www.scstatehouse.gov/code/t33c044.php
- https://dor.sc.gov/business-income-taxes/corporate/corporate-faqs
