Updated September 4, 2026. Quick answer: a Alaska for-profit corporation dissolves by filing Certificate of Election to Dissolve (Form 08-406) followed by Articles of Dissolution (Form 08-407) under Alaska Stat. §§ 10.06.605–10.06.665 (Alaska Corporations Code, Article 9, Dissolution) for $25, and Alaska does not gate the filing on a tax clearance certificate.
The filing, and what Alaska calls it
Dissolution is a two-filing process. Under AS 10.06.605, shareholders elect to voluntarily wind up and dissolve by a 2/3 vote at a noticed meeting or by written consent, or the board alone may elect dissolution if the corporation is adjudicated bankrupt, has disposed of all assets and done no business for 5 years, or has issued no shares. AS 10.06.608 requires immediate filing of a Certificate of Election to Dissolve. After winding up (AS 10.06.615 et seq.), a majority of directors then in office sign and file Articles of Dissolution under AS 10.06.620, stating the corporation is completely wound up, its known debts/liabilities are paid or provided for, and its known assets have been distributed. Existence ceases upon the commissioner’s issuance of a certificate of dissolution (AS 10.06.625).
The tax clearance question
Alaska does not gate the Certificate of Election to Dissolve (Form 08-406) followed by Articles of Dissolution (Form 08-407) on a tax clearance certificate. Neither AS 10.06.605–10.06.665 nor the Division of Corporations’ own dissolution forms (08-406, 08-407) require a Department of Revenue tax-clearance letter as a precondition to filing. The only state-verified prerequisites are that the entity be in ‘Good Standing’ and current on its biennial reports/biennial corporation tax with the Division of Corporations itself (AS 10.06.910). A final Alaska Corporation Net Income Tax return (Form 6000, marked ‘final’) is filed separately with the Department of Revenue Tax Division but is not checked by the Division of Corporations before it will accept the dissolution filing. (AS 10.06.910; Certificate of Election to Dissolve (Form 08-406) attestations, Division of Corporations, Business and Professional Licensing) 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
Alaska’s corporation statute does not provide a dedicated notice-to-creditors procedure with a claims-bar deadline for this filing. For an ordinary voluntary (non-court) dissolution, Alaska’s statute contains no formal notice-to-known/unknown-claimants procedure with a claims-bar date. The Articles of Dissolution (AS 10.06.620) need only state that known debts and liabilities have been actually paid, or adequately provided for, or that none exist. A published-notice claims procedure with a 4-6 month bar period exists only for court-directed winding up under AS 10.06.653, which applies when a court has assumed jurisdiction over the winding up (AS 10.06.618, 10.06.628, 10.06.635, 10.06.645); it does not apply to standard voluntary dissolution.
What the filing costs
The Certificate of Election to Dissolve (Form 08-406) followed by Articles of Dissolution (Form 08-407) carries a $25 filing fee. Two non-refundable filings are required: $10.00 for the Certificate of Election to Dissolve (Form 08-406) and $15.00 for the Articles of Dissolution (Form 08-407), both payable to the State of Alaska; $25.00 total.
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 Alaska’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 Alaska instead, the filing, fee and statute are different: see dissolving an LLC in Alaska.
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.
- Alaska Stat. §§ 10.06.605–10.06.665 (Article 9, Dissolution): https://www.akleg.gov/basis/statutes.asp?media=print&secStart=10.06.605&secEnd=10.06.665
- Certificate of Election to Dissolve, Form 08-406 (Division of Corporations): https://www.commerce.alaska.gov/web/Portals/5/pub/08-406.pdf
- Articles of Dissolution, Form 08-407 (Division of Corporations): https://www.commerce.alaska.gov/web/Portals/5/pub/08-407.pdf