How to Dissolve an LLC in Alaska: Complete 2026 Guide

How to Form an LLC: Step-by-Step

1. 1

   Vote to Dissolve

   Alaska requires dissolution to be approved by LLC members as specified in your operating agreement. If your operating agreement doesn't specify the dissolution process, you'll need unanimous consent from all members. Document this decision in writing with the date and signatures of all approving members.

   Pro tip: Review your operating agreement first—some require a specific percentage of member votes rather than unanimity, which could make dissolution easier if members disagree.
2. 2

   File Articles of Dissolution with the Alaska Secretary of State

   Submit the Articles of Dissolution to the Alaska Division of Corporations, Business and Professional Licensing. The filing fee is $25 and can be filed online at https://www.commerce.alaska.gov/web/cbpl/corporations. The form must include your LLC name, dissolution date, and a statement that dissolution was properly authorized. Processing time varies.

   Pro tip: File online to get faster processing and immediate confirmation of receipt—Alaska's online system is efficient and user-friendly.
3. 3

   Notify Creditors and Settle Debts

   While Alaska doesn't require advance creditor notice, you should provide reasonable notice to all known creditors as part of proper winding up. Send written notice of dissolution and allow creditors time to submit claims. Pay all valid debts and obligations before distributing assets to members.

   Pro tip: Keep detailed records of all creditor notifications and payments—this documentation protects members from personal liability for unpaid business debts.
4. 4

   Close Alaska State Tax Accounts

   File your final Alaska state tax returns and close all state tax accounts with the Alaska Department of Revenue. This includes any business license tax accounts, unemployment insurance accounts, and workers' compensation accounts if applicable. Submit final returns by the normal due dates.

   Pro tip: Contact the Alaska Department of Revenue directly to confirm which accounts need final returns—missing a final filing could result in penalties even after dissolution.
5. 5

   Cancel Your EIN with the IRS

   Write a letter to the IRS to cancel your Employer Identification Number (EIN). Include your LLC name, EIN, business address, and dissolution date. Mail to: Internal Revenue Service, Cincinnati, OH 45999. Also file your final federal tax returns (Form 1065 for multi-member LLCs or report on personal returns for single-member LLCs).

   Pro tip: Keep a copy of your EIN cancellation letter and send it certified mail—you'll want proof that you properly notified the IRS to avoid future tax complications.
6. 6

   Distribute Remaining Assets to Members

   After paying all debts and obligations, distribute remaining LLC assets to members according to their ownership percentages (or as specified in your operating agreement). Document all distributions with written records showing what each member received and when.

   Pro tip: Get written receipts from each member acknowledging their asset distribution—this protects everyone and provides clear documentation that the LLC's affairs are fully concluded.
7. 7

   Confirm Dissolution is Complete

   Verify that your Articles of Dissolution have been processed by checking the Alaska business entity database online. Your LLC status should show as 'dissolved.' Retain all dissolution paperwork, final tax returns, and asset distribution records for at least seven years as required by law.

   Pro tip: Download and save a copy of your dissolution certificate from the Alaska database—this official proof of dissolution may be needed for insurance claims, legal matters, or future business ventures.

Winding-Up Checklist

• Cancel all Alaska business licenses and permits

  Contact each licensing agency separately to formally close your permits and avoid ongoing renewal fees or compliance requirements.

• Close business bank accounts

  Withdraw all funds and formally close accounts after all checks have cleared and final transactions are complete.

• Cancel business insurance policies

  Notify insurance companies in writing and request refunds for any prepaid coverage periods beyond your dissolution date.

• Notify vendors, suppliers, and customers in writing

  Send formal notice of business closure to prevent new orders or service agreements that could create unexpected obligations.

• File final payroll tax returns and W-2s (if you had employees)

  Submit final quarterly payroll reports to Alaska and federal agencies, and issue final W-2s to employees by January 31st.

• Retain business records per Alaska retention requirements

  Keep tax returns, financial records, and dissolution documents for at least seven years as required by law.