How to Dissolve an LLC in Arkansas (2026)

The Arkansas dissolution form is cheap. What surprises people is that the state collects a full year of franchise tax at the same time, and it will not dissolve the LLC until that payment is in.

What Does It Cost to Dissolve an LLC in Arkansas?

At least $195 if you file online. The Statement of Dissolution (Form LL-04) costs $45 online or $50 on paper, and the Secretary of State requires a Final Franchise Tax Report with it, which carries a $150 minimum tax.

It can be more. Arkansas law says an LLC that dissolves must pay, at the time of dissolution, the franchise tax for the prior calendar year and the minimum franchise tax for the year it dissolves. If last year's $150 was never paid, you pay both years at once.

The franchise tax is not a separate step you can skip. The Secretary of State says failure to file the Final Tax Report with payment means the LLC cannot dissolve.

How Does the Arkansas Franchise Tax Work for an LLC?

Every Arkansas LLC pays a flat $150 franchise tax each year, with the annual report due on or before May 1. A late report adds a $25 penalty plus interest.

That is why timing matters. If you dissolve before May 1, you are paying for the current year anyway, so there is no saving in waiting. If you are past May 1 and the year is already paid, the final report still collects the $150 minimum for the year you dissolve.

What Do You File?

• Form LL-04, Statement of Dissolution: $45 online, $50 by mail
• Final Franchise Tax Report: submitted with the LL-04, $150 minimum, plus any unpaid prior year

Both can be filed online through the Secretary of State's business services. Under Arkansas's LLC Act, a dissolved LLC continues only to wind up its affairs: pay its debts, settle its business, and distribute what is left to its members.

Do You Need a Tax Clearance to Dissolve in Arkansas?

Not as a separate certificate. The Secretary of State's requirements for an LLC dissolution are the LL-04 and the Final Franchise Tax Report. Your state tax accounts are a separate matter: if the LLC collected sales tax or ran payroll, those accounts still need final returns and closing with the Arkansas Department of Finance and Administration.

What If Your Arkansas LLC Is Behind?

Then the unpaid franchise tax comes due as part of the dissolution, with any late penalties and interest. It is still usually cheaper than leaving the LLC open, because each year it stays registered adds another $150 and another report. Our guide on dissolving an LLC you are behind on covers how to handle the order.

The Short Version

• Form: LL-04, Statement of Dissolution ($45 online, $50 by mail)
• Also required: Final Franchise Tax Report, $150 minimum for the year you dissolve
• Prior year unpaid? It is due at dissolution too
• Annual tax: $150, due May 1, so dissolving early in the year does not save it

We file Arkansas dissolutions for $99 plus the state fees at cost.