How much does it cost to dissolve an Alaska LLC?

The Articles of Dissolution (Form 08-490) filing fee is $25, payable by check to the State of Alaska Department of Commerce. Alaska does not offer an expedited tier for dissolution, so there are no surcharges to worry about. Add the cost of mailing and any registered-agent resignation fees; otherwise the state side totals $25.

How long does Alaska LLC dissolution take?

Standard mail-in processing runs about 14 business days from when the Corporations Section receives Form 08-490 in Juneau. There is no online filing option for LLC dissolution and no expedited service tier, so the 14-day clock plus mail transit is the realistic timeline. Plan on roughly three weeks end to end from posting the envelope.

Do I need a tax clearance certificate in Alaska?

No. Alaska has no broad-based personal or business income tax, and the Division of Corporations does not require a clearance from the Department of Revenue before accepting Articles of Dissolution. LLCs taxed as C-corporations with Alaska-sourced income must still file a final corporate return, but clearance is not a precondition to the $25 SOS filing.

What vote is needed to dissolve an Alaska LLC?

Under AS 10.50.405, voluntary dissolution requires the written consent of all members unless your operating agreement specifies a different threshold. Pull the agreement, follow whatever it says, and document the vote in a written consent before filing Form 08-490. See the Alaska LLC formation page for more on the operating agreement rules.

Do I need to cancel the Alaska Business License separately?

Yes. The Alaska Business License is a separate $50 annual (or $100 two-year) permit administered by the same Division of Corporations, Business and Professional Licensing but tracked independently from the corporate record. Dissolving the LLC with the Corporations Section does not cancel the business license. Submit the cancellation through the same portal where the license was issued, or the license auto-renews.

What happens if I just stop filing the biennial report?

The Division eventually administratively dissolves the LLC for failure to file the $100 biennial report, but the $37.50 late fee accrues in the interim and the LLC stays on record as delinquent until the administrative action processes. Reinstating later costs more than a clean $25 voluntary dissolution. File Form 08-490 while you can still do it on your timeline.

Do I need to notify the IRS?

Yes. File a final federal return marked as the final return (Form 1065 for multi-member, Schedule C on Form 1040 for single-member, Form 1120 or 1120-S if taxed as a corporation), file IRS Form 966 within 30 days of the dissolution resolution if the LLC had C-corp treatment, and close the EIN by writing to the IRS. The IRS close-a-business page covers the full federal checklist.

Dissolve an Alaska LLC: $25 mail-only, no tax clearance

$25 Filing fee Articles of Dissolution (Form 08-490)

Mail only Filing path No paid expedite

14 business days mail Approval time

Not required Tax clearance

The quick read on dissolving a Alaska LLC

At $25, Alaska's dissolution fee is below the national average of $46, closer to the free end of the spectrum. Alaska accepts the dissolution filing mail-only, with mail approvals running about 14 business days once the filing is received. There is no formal tax clearance requirement, so the filing itself is the bottleneck rather than tax review.

Dissolution is a procedural filing, not a tax audit. The Secretary of State's job is limited to confirming the document is properly completed and the LLC is in good standing. What matters most for Alaska filers is the order of operations: vote, file, and close the federal side. Each step is simple individually; doing them out of order or skipping the federal step is what causes problems years later.

Dissolution steps in Alaska

The state-specific procedure, in order. Skip any step and the state's dissolution filing will be rejected or left incomplete.

Member vote to dissolve
Alaska's LLC statute calls for a per operating agreement member vote to dissolve, unless your operating agreement specifies a different threshold. Document the vote in meeting minutes or a written consent.
File the Articles of Dissolution (Form 08-490) with Alaska Division of Corporations, Business and Professional Licensing (Corporations Section)
Filing fee is $25. Mail filings are accepted.
Close federal tax obligations with the IRS
File the final federal return, check the "final return" box, and file Form 966 if the LLC had C-corp tax treatment. Close the EIN by writing to the IRS. See the IRS close-a-business page for the full federal checklist.
Cancel other registrations
Sales tax permits, employer accounts, business licenses, fictitious-name registrations, and foreign-qualification filings in other states all need to be wound down separately from the LLC dissolution itself. The state won't do this automatically.

How this plays out in Alaska

Start with the member vote. Alaska Statute 10.50.405 requires unanimous written consent of all members unless the operating agreement says otherwise, so pull the agreement and follow whatever threshold it specifies. Document the vote in a written consent.

Mail the Articles of Dissolution (Form 08-490) with a $25 check to the Corporations Section at P.O. Box 110806, Juneau. The form is paper only; Alaska's online portal handles entity searches but not LLC dissolution. There is no expedited tier. Standard turnaround runs about 14 business days once the form arrives in Juneau, so build in mail time on top of that.

Alaska has no broad-based personal or business income tax, so there is no tax clearance to chase. An LLC that elected C-corp treatment with Alaska-sourced income still needs to file a final corporate return with the Department of Revenue Tax Division. Cancel the separate Alaska Business License through the CBPL portal where it was issued. Close the federal side last: final federal return marked "final," Form 966 if the LLC elected C-corp treatment, and a written EIN closure request to the IRS.

What a clean Alaska dissolution actually costs

The Secretary of State fee is rarely the biggest line item. For most Alaska LLC owners, the real cost is a combination of the filing fee, outstanding state tax, federal closure, and any foreign-LLC wind-downs in other states.

Cost component	Amount	Notes
Base Secretary of State filing	$25	Filed with Alaska Division of Corporations, Business and Professional Licensing (Corporations Section)
Final federal return (DIY)	Free	Or $200 to $800 if a CPA prepares it
Foreign-LLC withdrawals (if any)	$10 to $125 per state	Each state where you qualified as foreign LLC

How Alaska compares to other states

At $25, Alaska's dissolution fee is below the national average of $46, closer to the free end of the spectrum. Across all 51 US jurisdictions, the median dissolution fee is $30 and the average is $46; fees cluster between $0 and $75, with Delaware and DC at the $220 top end. By fee ranking, Alaska sits at #18 from cheapest to most expensive.

Filing path matters as much as the fee. Alaska's mail-only dissolution process means no instant-confirmation online submission; you mail the document and wait. Alaska does not impose a formal tax clearance check, which shortens the overall timeline compared to states that do.

Requirements at a glance

Tax clearance required No clearance step required by state

Public notice required No publication requirement

Member vote standard per operating agreement

per operating agreement

Attorney required DIY filing permitted

Online filing Not accepted

Mail filing State of Alaska, Corporations Section, P.O. Box 110806, Juneau, AK 99811-0806

Yes

Common pitfalls

The standard Alaska mistake is treating the Articles of Dissolution and the Alaska Business License as one filing. They are not. The Division of Corporations processes the dissolution, but the business license is a parallel $50-per-year (or $100 for two years) permit that keeps auto-renewing unless you cancel it explicitly. LLCs that dissolve cleanly at the SOS level often discover months later that the business license is still active and still billing.

The other trap is the biennial report cycle. Alaska LLCs file a $100 biennial report due January 2 every two years based on formation-year parity. If the dissolution lands after the biennial report deadline but before the report is filed, the $100 can still come due with a $37.50 late penalty. File the dissolution before the January 2 biennial deadline in your cycle year if you can, or file the report first and then dissolve.

What happens after the state accepts your filing

Once the Corporations Section accepts the Articles of Dissolution, the LLC is dissolved under Alaska law and the entity name is released for reuse. Members should wind up the LLC's remaining affairs, pay outstanding creditors, distribute remaining assets, and cancel the separate Alaska Business License and any professional licensing. File the LLC's final federal return for the year of dissolution and keep records for at least five years. Creditor claims can survive dissolution under AS 10.50.455 for up to two years against remaining assets, so keep the bank statements and operating records accessible during that window.

Documents and filings checklist

Written consent or meeting minutes
Record the member vote to dissolve. Keep with corporate records.
Articles of Dissolution (Form 08-490)
Filed with $25 fee at Alaska Division of Corporations, Business and Professional Licensing (Corporations Section). Form PDF.
Final federal return
Form 1065 (multi-member), Schedule C on 1040 (single-member), or 1120/1120-S if corp-taxed. Check the "final return" box.
IRS Form 966
Only if the LLC had C-corp tax treatment. Due within 30 days of the dissolution resolution.
IRS EIN closure letter
Sent to the IRS requesting the EIN be closed. See the IRS close-a-business checklist.
State tax permit cancellations
Sales tax, employer withholding, unemployment insurance. Each is a separate filing with the state tax and labor agencies.
Foreign-LLC withdrawals
Certificate of Withdrawal filed with each state where the LLC was registered to do business as a foreign LLC.

Filing agency

Alaska Division of Corporations, Business and Professional Licensing (Corporations Section)

Website: www.commerce.alaska.gov/web/cbpl/Corporations.aspx
Phone: (907) 465-2550
Email: corporations@alaska.gov
Mail: State of Alaska, Corporations Section, P.O. Box 110806, Juneau, AK 99811-0806
Office: State Office Building, 333 Willoughby Avenue, 9th Floor, Juneau, AK 99801-1770
Hours: 8:00 AM to 4:30 PM Alaska Time, Monday to Friday (Juneau office)

Frequently Asked Questions

How much does it cost to dissolve an Alaska LLC?

The Articles of Dissolution (Form 08-490) filing fee is $25, payable by check to the State of Alaska Department of Commerce. Alaska does not offer an expedited tier for dissolution, so there are no surcharges to worry about. Add the cost of mailing and any registered-agent resignation fees; otherwise the state side totals $25.
How long does Alaska LLC dissolution take?

Standard mail-in processing runs about 14 business days from when the Corporations Section receives Form 08-490 in Juneau. There is no online filing option for LLC dissolution and no expedited service tier, so the 14-day clock plus mail transit is the realistic timeline. Plan on roughly three weeks end to end from posting the envelope.
Do I need a tax clearance certificate in Alaska?

No. Alaska has no broad-based personal or business income tax, and the Division of Corporations does not require a clearance from the Department of Revenue before accepting Articles of Dissolution. LLCs taxed as C-corporations with Alaska-sourced income must still file a final corporate return, but clearance is not a precondition to the $25 SOS filing.
What vote is needed to dissolve an Alaska LLC?

Under AS 10.50.405, voluntary dissolution requires the written consent of all members unless your operating agreement specifies a different threshold. Pull the agreement, follow whatever it says, and document the vote in a written consent before filing Form 08-490. See the Alaska LLC formation page for more on the operating agreement rules.
Do I need to cancel the Alaska Business License separately?

Yes. The Alaska Business License is a separate $50 annual (or $100 two-year) permit administered by the same Division of Corporations, Business and Professional Licensing but tracked independently from the corporate record. Dissolving the LLC with the Corporations Section does not cancel the business license. Submit the cancellation through the same portal where the license was issued, or the license auto-renews.
What happens if I just stop filing the biennial report?

The Division eventually administratively dissolves the LLC for failure to file the $100 biennial report, but the $37.50 late fee accrues in the interim and the LLC stays on record as delinquent until the administrative action processes. Reinstating later costs more than a clean $25 voluntary dissolution. File Form 08-490 while you can still do it on your timeline.
Do I need to notify the IRS?

Yes. File a final federal return marked as the final return (Form 1065 for multi-member, Schedule C on Form 1040 for single-member, Form 1120 or 1120-S if taxed as a corporation), file IRS Form 966 within 30 days of the dissolution resolution if the LLC had C-corp treatment, and close the EIN by writing to the IRS. The IRS close-a-business page covers the full federal checklist.
How long does LLC dissolution take in Alaska?

Mail filings take about 14 business days once received.
Can I file the Articles of Dissolution (Form 08-490) online?

No. Alaska accepts the dissolution filing only on paper by mail to State of Alaska, Corporations Section, P.O. Box 110806, Juneau, AK 99811-0806. Online filing is not currently available for dissolution.
What vote is required to dissolve a Alaska LLC?

Alaska's LLC statute specifies a per operating agreement member vote to dissolve, unless the operating agreement sets a different threshold. Most LLCs follow the statutory default. Document the vote in a written consent or meeting minutes before filing any dissolution paperwork.
Does dissolution close my federal tax obligations?

No. The Alaska Secretary of State does not notify the IRS. You have to close the federal side separately: file a final federal return marked as "final," file IRS Form 966 within 30 days if the LLC had C-corp tax treatment, and close the EIN by writing to the IRS. The EIN stays on file forever; closing it flags the entity as inactive so automated notices stop. See the IRS close-a-business page for the full federal checklist.
Will my LLC name become available for someone else to use after dissolution?

In most cases yes. Alaska typically releases the LLC name back to the general pool once the dissolution filing is accepted, and a third party can register a new entity under the same name shortly thereafter. If preserving the brand matters, keep a minimal LLC active or register the business name as a trademark.

Alaska LLC formationOpen the Alaska LLC guide →
All dissolution guidesBack to dissolution hub →
IRS close-a-business checklistFederal side of closing an LLC →

Sources

Filing fee: www.commerce.alaska.gov/web/Portals/5/pub/08-490.pdf · verified April 21, 2026
Alaska Department of Commerce Form 08-490 Articles of Dissolution for Domestic Limited Liability Company under AS 10.50.405. Form instructions list a $25 filing fee, mailed with the completed paper form.
File online: www.commerce.alaska.gov/cbp/main/Search/Entities · verified April 21, 2026
Alaska Corporations portal accepts entity searches and some online filings, but LLC dissolution (Articles of Dissolution Form 08-490) remains a paper-only filing mailed or delivered to the Corporations Section in Juneau.
Tax clearance required: tax.alaska.gov/programs/programs/help/faq/faq.aspx?60040 · verified April 21, 2026
Alaska has no broad-based personal income or general business tax, and the Division of Corporations does not require a tax clearance from the Department of Revenue before accepting Articles of Dissolution. LLCs with Alaska-sourced income taxed as corporations must file final returns.
Member vote standard: www.akleg.gov/basis/statutes.asp#10.50.405 · verified April 21, 2026
Alaska Statute 10.50.405 governs events of dissolution. Unless the operating agreement provides otherwise, the written consent of all members is required to voluntarily dissolve.
Irs closure url: www.irs.gov/businesses/small-businesses-self-employed/closing-a-busine… · verified April 21, 2026
IRS closing-a-business checklist covers final federal returns and EIN account closure.

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How to dissolve an Alaska LLC