Updated September 5, 2026. Quick answer: a Georgia for-profit corporation that has issued shares and begun business dissolves in two filings: a Notice of Intent to Dissolve (Form CD 410) under O.C.G.A. § 14-2-1403, then Articles of Dissolution (Form CD 412) under § 14-2-1408. Neither document carries a statutory filing fee, but the Secretary of State charges a $10.00 service charge on each paper filing, so the two-step dissolution costs nothing filed online and $20.00 filed entirely on paper. Georgia does not gate either filing on a tax clearance certificate.
The filing, and what Georgia calls it
Georgia is a two-step process: a Notice of Intent to Dissolve (Form CD 410) must be filed and known claims resolved first, under O.C.G.A. § 14-2-1403, before the Articles of Dissolution (Form CD 412) can be filed under § 14-2-1408. The Secretary of State’s own instruction sheet for CD 412 (Rev. 10/2019) is headed “Instructions for completing Form CD 412 (Articles of Dissolution of Profit Corporation)” and describes exactly that sequence. Form CD 415, the Certificate of Termination, is the limited liability company’s instrument, not a corporation’s: its own instruction sheet begins “A dissolved limited liability company may file a certificate of termination with the Secretary of State” and cites O.C.G.A. § 14-11-610, and the Division’s fee schedule lists the row as “Certificate of Termination (LLC)”.
The tax clearance question
Georgia does not gate the Articles of Dissolution on a tax clearance certificate. Georgia’s own dissolution rule (Ga. Comp. R. & Regs. 590-7-7-.01) requires only that the corporation’s Secretary of State annual-registration fees and penalties be current, not a Department of Revenue tax clearance. DOR’s optional ‘Request Tax Clearance Letter’ service is a separate, non-linked offering, not a stated filing precondition. (Ga. Comp. R. & Regs. 590-7-7-.01) That does not erase the corporation’s final tax filings; it just means the Secretary of State’s office is not the one checking for them before accepting the paperwork.
Creditors and the claims window
Georgia makes available, but does not require, a formal notice-to-known-and-unknown-creditors procedure, with a 180-day claims-bar window. Optional (‘may dispose of … known claims’). Georgia’s claims-bar deadline runs longer than most states: not less than six months from the effective date of the written notice, with rejected claims enforceable within 1 year. (O.C.G.A. § 14-2-1406)
What the filing costs
Neither dissolution document carries a statutory filing fee, but a paper filing is not free. O.C.G.A. § 14-2-122 lists the Secretary of State’s filing fees document by document and sets item (7), articles of dissolution or intent to dissolve, at “No fee”. That is the statutory fee, and it is not the whole price. The Corporations Division’s current fee schedule (Rev. 8/2025, effective September 6, 2025) prices both dissolution documents at “No Fee” online and at $0.00 plus a $10.00 service charge, or $10.00, on paper. The Secretary of State’s own instruction sheet for Form CD 412 says the same thing in words: “There is a $10.00 service charge for filing articles of dissolution by paper.” and “There is no fee or service charge for filing articles of dissolution online at https://ecorp.sos.ga.gov/.” The instruction sheet for Form CD 410 carries the identical pair of sentences for the notice of intent. Because Georgia’s dissolution is two documents, a corporation that files both online pays nothing and a corporation that mails both pays $20.00.
What this page does not answer
Dissolving the entity at the state level and closing it out with the IRS are two separate processes. A final federal return, IRS Form 966 in some circumstances, and canceling the EIN are governed by federal law, not by Georgia’s corporation statute, and this cluster does not source them. We have the state-filing answer at primary and the federal-closeout answer not at all.
This page sells nothing and links to no filing service. Dissolving a corporation is a filing-desk task with a statutory answer, and the answer is either in the state’s code and the Secretary of State’s own instructions or it is not.
This page covers a for-profit business corporation. If you are closing an LLC in Georgia instead, the filing, fee and statute are different: see dissolving an LLC in Georgia.
Sources
Every citation on this page is statutory or the Secretary of State’s own official filing instructions. No formation service, no registered-agent marketing page and no aggregator is cited anywhere in this cluster; those are the only publishers of the competing versions.
- Georgia Secretary of State dissolution rule, Ga. Comp. R. & Regs. 590-7-7: https://rules.sos.ga.gov/gac/590-7-7
- Georgia Dept. of Revenue, closing a business: https://dor.georgia.gov/how-do-i-close-business-georgia
- O.C.G.A. § 14-2-122 (filing fees and penalties): https://law.justia.com/codes/georgia/title-14/chapter-2/article-1/part-2/section-14-2-122/
- Georgia Corporations Division, Corporations Division Filing Fees (Rev. 8/2025, effective September 6, 2025), read September 5, 2026: sos.ga.gov filing fee schedule (PDF)
- Georgia Secretary of State, Instructions for completing Form CD 412 (Articles of Dissolution of Profit Corporation) (Rev. 10/2019), read September 5, 2026: Form CD 412 instructions (PDF)
- Georgia Secretary of State, Instructions for completing Form CD 410 (Notice of Intent to Dissolve, Profit Corporation) (Rev. 10/2019), read September 5, 2026: Form CD 410 instructions (PDF)
- Georgia Secretary of State, Instructions for completing Form CD 415 (Certificate of Termination) (Rev. 10/2019), read September 6, 2026: Form CD 415 instructions (PDF)