How to Dissolve an LLC in Nevada (2026)

To dissolve an LLC in Nevada, file Articles of Dissolution with the Nevada Secretary of State, for a $100 fee. There's no income-tax clearance to obtain, Nevada has no state income tax. The real reason to dissolve promptly in Nevada is the cost of not doing so: Nevada has unusually high annual maintenance fees. The $150 Annual List plus the $200 State Business License come to $350 every year, so an unused Nevada LLC is one of the more expensive ones in the country to leave sitting.

Here's the full process and the Nevada-specific specifics.

Nevada LLC dissolution at a glance

Step 1: Vote to dissolve and document it

Hold a meeting of the members and vote to dissolve, adopting a resolution that everyone agrees to, then record it. The resolution should address paying outstanding debts and distributing assets. The documented decision is the basis for the Articles of Dissolution.

Step 2: Wind up the business and settle debts

Wind up the LLC's affairs: notify creditors, pay or provide for the company's debts, and distribute remaining assets to members, creditors first. After the Articles of Dissolution are filed, the LLC ceases to legally exist except for winding-up matters, and a manager retains authority to distribute assets and convey property as needed. Distributing assets ahead of creditors can create personal exposure.

Step 3: Handle final taxes and the annual fees

Nevada has no state income tax, so there's no income-tax clearance. File your final federal return (Form 1065 for a multi-member LLC), and file a Nevada Commerce Tax return only if your gross revenue exceeded the threshold (the Commerce Tax applies to businesses above roughly $4 million in Nevada gross revenue). Pay any outstanding State Business License fees and Annual List fees, since these must be settled, and close any account with the Department of Employment, Training and Rehabilitation (DETR) if you had employees.

Step 4: File the Articles of Dissolution

File the Articles of Dissolution with the Secretary of State, $100, by mail, fax, email, or in person to the Commercial Recordings Division in Carson City (include the Customer Order Instructions form). Standard processing runs about 7–10 business days; you can expedite for an additional $125 (24-hour), $500 (2-hour), or $1,000 (1-hour). Once filed and accepted, the LLC's existence ends except for winding up.

Step 5: Close accounts, licenses, and registrations

Finish by canceling local business licenses and permits, closing business bank accounts, canceling the EIN with the IRS if appropriate, and withdrawing any out-of-state registrations.

The Nevada wrinkle: cheap to close, expensive to leave open

Nevada's defining feature is its annual maintenance cost, and it runs counter to Nevada's business-friendly, no-income-tax reputation. Keeping a Nevada LLC alive costs $350 every year: a $150 Annual List (the filing of managers/members) plus a $200 State Business License renewal. Most states don't have a statewide business license at all, and few combine it with an annual-list fee at this level, so Nevada's recurring cost is among the highest in the country.

The consequence for closing is that promptness pays. An owner who stops using a Nevada LLC but doesn't dissolve keeps owing $350 a year, and if they don't pay, the LLC is administratively dissolved or revoked, after which reinstatement means covering the missed payments plus penalties. Either way, the annual fees don't stop until you either dissolve or let it lapse into administrative dissolution with a balance owed, the costly version of the trap in can you just walk away from an LLC. Because the $100 dissolution filing is far cheaper than even a single year of maintenance, filing the Articles of Dissolution promptly when you're done is clearly the economical move in Nevada.

Frequently asked questions

How much does it cost to dissolve a Nevada LLC?

The Articles of Dissolution cost $100, with optional expedited tiers ($125 for 24-hour, up to $1,000 for one-hour). There's no income-tax clearance fee. The bigger cost is what you save by dissolving: Nevada's annual maintenance is $350 a year ($150 Annual List + $200 State Business License), so closing promptly avoids another year of those fees.

Do I need tax clearance to dissolve a Nevada LLC?

No income-tax clearance, Nevada has no state income tax. You file your final federal return, and a Nevada Commerce Tax return only if your gross revenue exceeded the threshold (around $4 million). You should settle any outstanding State Business License and Annual List fees and close your employment-tax account with DETR if you had employees, but there's no income-tax clearance certificate gating the dissolution.

Why is it important to formally dissolve a Nevada LLC?

Because Nevada's annual fees are high, $350 a year ($150 Annual List + $200 State Business License), and they keep accruing until you dissolve. Leaving an unused Nevada LLC open means paying $350 every year, or letting it lapse into administrative dissolution with a balance owed plus penalties. Since the dissolution filing is only $100, formally dissolving promptly is far cheaper than carrying the LLC another year.

This page covers the Nevada specifics; for the general framework, see our complete guide to how to dissolve an LLC, and for nearby states, Arizona and California. Nevada's official filing is at the Nevada Secretary of State, which also administers the State Business License.