Updated September 3, 2026. Quick answer: an Alabama for-profit corporation dissolves by filing Domestic Business Corporation Articles of Dissolution under Ala. Code §§ 10A-1-9.11, 10A-2A-14.03 for $100, and Alabama does not gate the filing on a tax clearance certificate.
The filing, and what Alabama calls it
Alabama’s Secretary of State form is titled ‘Domestic Business Corporation Articles of Dissolution,’ though the current code section’s own caption reads ‘Certificate of Dissolution,’ a naming split between the practical filing name and the statute’s own section title that this page uses the SOS’s operational name for.
The tax clearance question
Alabama does not gate the Domestic Business Corporation Articles of Dissolution on a tax clearance certificate. This is the important, counterintuitive finding: the Alabama Department of Revenue’s own FAQ separates ‘Dissolutions – Domestic Entity’ (file Articles of Dissolution directly with the Secretary of State, no Certificate of Compliance listed) from ‘Withdrawals – Foreign Entity’ (a Certificate of Compliance from ADOR IS required first). The common assumption that Alabama gates every dissolution on a combined privilege-tax clearance is wrong: that gate applies only to a foreign entity’s withdrawal, not a domestic corporation’s voluntary dissolution. (Alabama Dept. of Revenue FAQ, ‘How do I Withdraw or Dissolve my business?’) 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
Alabama’s notice-to-creditors provisions could not be independently confirmed this session. Alabama’s own notice-to-creditors provisions (Ala. Code §§ 10A-2A-14.06, 10A-2A-14.07) could not be independently confirmed this session: the state’s official code site renders through client-side JavaScript this session’s tooling could not execute past the navigation shell, and per the primary-source-or-omit rule this page does not report a specific claims-bar figure for Alabama.
What the filing costs
The Domestic Business Corporation Articles of Dissolution carries a $100 filing fee.
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 Alabama’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 Alabama instead, the filing, fee and statute are different: see dissolving an LLC in Alabama.
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.
- Alabama Dept. of Revenue, Withdraw or Dissolve a Business: https://www.revenue.alabama.gov/faqs/how-do-i-withdraw-or-dissolve-my-business/
- Alabama Secretary of State, dissolution filings: https://www.sos.alabama.gov/node/1403