Updated August 12, 2026. Quick answer. To dissolve an LLC in Utah you file the Statement of Dissolution (LLC) — no form number; Division of Corporations & Commercial Code form rev. 08/23. Optional second step: Statement of Termination ends the entity’s existence after winding up., and it can be filed online or on paper. Fee: No charge. Utah requires no tax-clearance certificate to accept the filing. Until that filing is accepted the LLC still legally exists — and whatever Utah charges an LLC each year keeps accruing against it.
What you file in Utah, and what it costs
| Item | Detail |
|---|---|
| Filing | Statement of Dissolution (LLC) — no form number; Division of Corporations & Commercial Code form rev. 08/23. Optional second step: Statement of Termination ends the entity’s existence after winding up. |
| Fee | No charge |
| How you can file | both — Division’s Domestic LLC page directs filers to file online via the state business registration system (log in with UtahID, ‘File On An Existing Business’); the paper Statement of Dissolution PDF is also accepted by mail/fax per the form’s mailing/faxing instructions (form states it cannot be hand written). |
| Tax clearance | not required |
| Statute | Utah Code §§ 48-3a-701 (events causing dissolution), 48-3a-702 (statement of dissolution; dissolved and wound up per 48-3a-703), 48-3a-703 (winding up), 48-3a-708 (administrative dissolution) |
Verified from the Division’s own fillable PDF (commerce.utah.gov/corporations/wp-content/uploads/2021/09/llcdiss.pdf) and the Division’s Domestic LLC page, which states: ‘When a Statement of Dissolution is filed, it starts a process of winding up the affairs of an entity… When a Statement of Termination is filed, it terminates the existence of the entity.’ Form cites Utah Code Subsection 48-3a-703(3) for who signs when there are no members/managers.
On the fee. Division of Corporations FY2026 Fee Schedule (effective July 1, 2025), read in full: ‘Domestic entity voluntary dissolution/termination — No Charge.’ Optional expedited processing is $75 per filing. Source: commerce.utah.gov/wp-content/uploads/2023/04/currentfees.pdf.
Tax clearance in Utah
No tax-clearance certificate is required to file in Utah. That is not the same as owing nothing — it means the state will accept the filing without a revenue-agency sign-off first.
Negative verified from the Division’s own Domestic LLC dissolution instructions and the Statement of Dissolution form — neither mentions any Tax Commission clearance or certificate as a filing precondition. Utah has no pre-dissolution tax clearance statute for LLCs; tax account closure is handled separately with the State Tax Commission (see final_tax_steps).
Do not just walk away
Closing the business is not closing the entity. Miss the annual report: $10 late fee and ‘delinquent’ status; if the report is not delivered within 60 days after due, the Division may begin administrative dissolution under Utah Code 48-3a-708 — notice in a record, then 60 days to cure before a statement of administrative dissolution is signed. The dissolved LLC continues only to wind up or seek reinstatement ($54, with all back fees/penalties, under 48-3a-709).
Statutory language tracked from 48-3a-708: dissolution grounds include failure to deliver the annual report ‘within 60 days after it is due’; after notice the LLC has 60 days to cure. Utah has no franchise tax, so no tax accrues to the entity itself for merely existing — the exposure is loss of good standing and eventual administrative dissolution. Late fee ($10) and reinstatement fee ($54) from the FY2026 fee schedule.
Closing the tax accounts
File all returns for periods the accounts were open; close sales/withholding and other tax accounts via Taxpayer Access Point (tap.utah.gov) or Form TC-69C, Notice of Change for a Tax Account.
TC-69C (files.tax.utah.gov/tax/forms/current/tc-69c.pdf): entering a close date ‘will close your whole tax account’; ‘You must file all tax returns for periods during which the account(s) was open.’ The form’s note that it cannot be used to ‘close a corporation’ refers to the Commerce dissolution filing, which is separate.
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 Utah — 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
Utah Code §§ 48-3a-701 (events causing dissolution), 48-3a-702 (statement of dissolution; dissolved and wound up per 48-3a-703), 48-3a-703 (winding up), 48-3a-708 (administrative dissolution). Fee, form and procedure read 2026-08-10 from the official source.
Research note. corporations.utah.gov URLs 301-redirect to commerce.utah.gov. Fee confirmed from the Division’s FY2026 fee schedule PDF read in full (all 4 pages). Statute text of 48-3a-702 could not be rendered from le.utah.gov’s HTML viewer (JS-only page); the ‘upon filing of a statement of dissolution, the LLC is dissolved and shall be wound up pursuant to Section 48-3a-703’ language was corroborated via the legislature’s own Part 7 PDF listing and the Division’s form.
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.