Arizona LLC dissolution: the actual cost
- Articles of dissolution filing fee: typically $0–$50 in Arizona (Secretary of State).
- Final annual report: Not required.
- Tax clearance / final return: No state-level franchise minimum.
- Federal final 1065 / 1120-S: $0 to file yourself, $400-$1,500 if you use a CPA.
- BOI close-out (FinCEN): Free, but you must file within 30 days of dissolution.
- Bank account closure: Free, but cleared funds and pending charges add 1-3 weeks.
Timeline
- Member vote / written consent (Day 0).
- Wind-up: pay creditors, distribute remaining assets (Day 0-30).
- File Articles of Dissolution with the Arizona Secretary of State.
- Final state and federal tax returns (next tax deadline).
- Close EIN with IRS (letter only).
- FinCEN BOI close-out filing within 30 days.
The mistake that costs money
Many owners simply "stop filing" instead of formally dissolving. Arizona has no annual report so administrative consequences are softer, but the LLC still legally exists until dissolution is filed. Formal dissolution always wins.