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How to Dissolve a Corporation in Arkansas (Articles of Dissolution (Form DN-10), $50)

Updated September 4, 2026. Quick answer: a Arkansas for-profit corporation dissolves by filing Articles of Dissolution (Form DN-10) under Ark. Code Ann. §§ 4-27-1401 to 4-27-1408 (Business Corporation Act of 1987, Subchapter 14, Part A, Voluntary Dissolution); the Articles of Dissolution filing itself is under § 4-27-1403 for $50, but Arkansas will not accept it without a tax clearance certificate in hand first.

The filing, and what Arkansas calls it

Under the Arkansas Business Corporation Act of 1987 (Act 958 of 1987), a corporation dissolves by having its board recommend dissolution and its shareholders approve it (or, before shares are issued/business commenced, by a majority of incorporators/initial directors), then delivering Articles of Dissolution (Form DN-10) to the Secretary of State reciting the corporate name, the date dissolution was authorized, and the shareholder vote totals. Note: Arkansas’ corporate code retains a parallel older regime: corporations that never elected into the 1987 Act may instead dissolve under the older Chapter 26 (A.C.A. § 4-26-1101 et seq.) using the Secretary of State’s separate Certificate of Dissolution (Form DO-07, ‘old code’).

The tax clearance question

Arkansas will not accept the Articles of Dissolution (Form DN-10) without a tax clearance in hand. The Arkansas Secretary of State’s own Corporation Forms & Fees schedule lists a Final Franchise Tax Report (minimum fee $150.00) as a document that ‘must be submitted with the Articles of Dissolution.’ Franchise tax continues to accrue on a business until it is dissolved, withdrawn, or merged, and per A.C.A. § 26-54-114, additional filings are prohibited for entities that have not paid their franchise tax. (A.C.A. § 26-54-105 (franchise tax reports); A.C.A. § 26-54-114 (filings prohibited without payment); Arkansas Secretary of State Corporation Forms & Fees schedule)

Creditors and the claims window

Arkansas’s notice-to-creditors provisions could not be independently confirmed this session. UNVERIFIED. Secondary indexes of the Business Corporation Act of 1987 list known/unknown-claims provisions at §§ 4-27-1406 and 4-27-1407 parallel to Connecticut’s and DC’s MBCA-derived structure, but the verbatim statutory text could not be retrieved from a primary source this session. The Arkansas General Assembly’s own designated statute-search tool routes into a Lexis Advance database that is not publicly readable, and arkleg.state.ar.us does not host codified section text directly (only bills/acts). Left unverified rather than inferred from a pattern seen in other states.

What the filing costs

The Articles of Dissolution (Form DN-10) carries a $50 filing fee. $50.00 paper filing fee for Form DN-10 ($45.00 if filed online), payable to the Arkansas Secretary of State, plus a mandatory Final Franchise Tax Report carrying a $150.00 minimum franchise tax fee that must accompany the Articles of Dissolution.

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 Arkansas’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 Arkansas instead, the filing, fee and statute are different: see dissolving an LLC in Arkansas.

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.

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