Updated August 12, 2026. Quick answer. To dissolve an LLC in New Hampshire you file the Certificate of Cancellation of New Hampshire Limited Liability Company, and it can be filed online or on paper. Fee: $35. New Hampshire attaches a state tax-clearance step before you distribute. Until that filing is accepted the LLC still legally exists — and whatever New Hampshire charges an LLC each year keeps accruing against it.
What you file in New Hampshire, and what it costs
| Item | Detail |
|---|---|
| Filing | Certificate of Cancellation of New Hampshire Limited Liability Company, Form LLC-7 (rev. 9/2015), filed with the Corporation Division, NH Department of State |
| Fee | $35 |
| How you can file | both — SOS Forms and Fees LLC page marks LLC-7 ‘File Online’ (NH QuickStart) and the form carries a paper mail/walk-in address (107 N Main St, Concord; physical: State House Annex, Rm 317, 25 Capitol St). |
| Tax clearance | required |
| Statute | RSA 304-C:129 (dissolution events); RSA 304-C:141 (winding-up distributions, incorporating RSA 77-A:18); RSA 304-C:142 (certificate of cancellation); RSA 304-C:136 (administrative dissolution); RSA 304-C:194 (annual reports); RSA 77-A:18 (DRA certificate) |
Two-phase process in substance but one state filing: the LLC dissolves upon an RSA 304-C:129 event (operating-agreement trigger, majority member vote, court decree, or administrative action), winds up (including the RSA 304-C:141 distribution rules), and then files the LLC-7 certificate of cancellation under RSA 304-C:142 ‘after the dissolution… and completion of its winding up and liquidation.’ Form text (extracted from the official PDF): must be signed by a manager if the LLC has one, otherwise a member; states name, reason for filing, optional delayed effective date within 90 days. Mailing address on form: Corporation Division, NH Dept.
On the fee. Printed on Form LLC-7 itself (‘Filing fee: $35.00’) and listed on the SOS Forms and Fees LLC page. SOS Business FAQs note an additional $2.00 handling charge for fees received electronically.
Tax clearance in New Hampshire
New Hampshire is one of the six states that attach a tax-clearance step to closing an LLC, and it applies before you distribute: nothing blocks the SOS filing, but RSA 304-C:141(I) bars distributions to members until the Department of Revenue Administration’s certificate under RSA 77-A:18 is in hand.
Trigger is distributions, not the SOS filing: RSA 304-C:141(I) provides that before making any distributions of assets to members upon winding up, the LLC ‘shall first’ comply with RSA 77-A:18, and RSA 77-A:18 requires obtaining a certificate of dissolution from the Commissioner of Revenue Administration confirming ‘no returns, tax, interest, or penalties for taxes administered by the department are due and unpaid’ (request via DRA Form AU-22, $30 non-refundable fee). However, the SOS does NOT require the DRA certificate to be attached to domestic Form LLC-7 — its forms table demands the DRA tax certificate only for a FOREIGN LLC’s cancellation (Form FLLC-3: ‘Also needed: Tax Certificate from the N.H. Dept. of Revenue Administration… online or complete Form AU-22’).
Do not just walk away
Closing the business is not closing the entity. Administrative dissolution after 2 consecutive years of missed annual reports/fees; $50 late fee per missed report in the meantime
RSA 304-C:136: the secretary of state may administratively dissolve an LLC if ‘for 2 consecutive years [it] does not deliver its annual report to the secretary of state within 60 days after it is due’ or does not pay annual report fees within 60 days after due for 2 consecutive years, or lacks a registered agent/office for 60+ days. Annual report: $100 due between Jan 1 and Apr 1 each year, with a $50 late filing fee after Apr 1 (RSA 304-C:194 and fee provisions in RSA 304-C:191). Reinstatement after administrative dissolution is available under the chapter’s follow-on sections. No personal-liability consequence stated in these sections.
Closing the tax accounts
File final Business Profits Tax (RSA 77-A) and Business Enterprise Tax returns with the DRA if over the filing thresholds; obtain the RSA 77-A:18 certificate of dissolution (Form AU-22, $30) before distributing assets; close any Meals & Rentals or other DRA licenses if held
RSA 77-A:18 also offers withdrawal and good-standing statements at $30 each. New Hampshire has no general sales tax and no tax on LLC pass-through earned income, so for many small LLCs the final DRA step is the AU-22 certificate plus any final BPT/BET returns.
Before you file
- The order the steps go in — internal decision, creditors and distributions, the state filing, the final returns, then the registrations you are still paying for.
- What an LLC costs to keep alive in New Hampshire — the bill that keeps running until this filing lands.
- What dissolution costs in all 51 jurisdictions — the fee, the filing route and the tax-clearance flag, side by side.
- What happens if you simply stop filing — administrative dissolution is the walk-away trap happening to you rather than by you.
We do not form or dissolve LLCs, sell filing services, or take a commission from anyone who does. No advertising appears on this page and we earn nothing from it.
Sources and limits
RSA 304-C:129 (dissolution events); RSA 304-C:141 (winding-up distributions, incorporating RSA 77-A:18); RSA 304-C:142 (certificate of cancellation); RSA 304-C:136 (administrative dissolution); RSA 304-C:194 (annual reports); RSA 77-A:18 (DRA certificate). Fee, form and procedure read 2026-08-10 from the official source.
Research note. sos.nh.gov serves 403 to non-browser fetchers; the forms/fees table and the full text of the Form LLC-7 PDF (https://www.sos.nh.gov/sites/g/files/ehbemt561/files/documents/2023-12/form_llc-7_-09-2015.pdf) were retrieved through a real browser session (PDF text extracted from the fetched bytes). Statutes corroborated on gc.nh.gov: 77-A:18 at https://gc.nh.gov/rsa/html/V/77-A/77-A-18.htm and 304-C sections at https://gc.nh.gov/rsa/html/XXVIII/304-C/.
Honest gap. This page covers the state filing that ends the entity, its fee and its tax-clearance condition. It does not cover creditor claims against a dissolved LLC, disputes between members, the tax treatment of a final distribution, reinstatement after an administrative dissolution, or withdrawal from any other state you registered in — each of those has its own rules. General information, not legal or tax advice. See methodology and corrections.