Updated September 4, 2026. Quick answer: a New Hampshire for-profit corporation dissolves by filing Articles of Dissolution under N.H. Rev. Stat. Ann. §§ 293-A:14.01 to 293-A:14.09 (New Hampshire Business Corporation Act) for $35, but New Hampshire will not accept it without a tax clearance certificate in hand first.
The filing, and what New Hampshire calls it
A New Hampshire for-profit corporation dissolves by delivering Articles of Dissolution to the Secretary of State once the board has recommended dissolution and shareholders have approved the proposal in the manner required by this chapter and by the articles of incorporation (a corporation with no shares issued or no business commenced may instead dissolve by incorporator/initial-director action under RSA 293-A:14.01). Per verbatim RSA 293-A:14.03(a), the articles must state the corporation’s name, the authorization date, the shareholder-approval statement if applicable, AND, distinctively, a certificate of mailing of a copy of the articles of dissolution to the department of revenue; the corporation is dissolved upon the effective date of its articles of dissolution, as specified therein.
The tax clearance question
New Hampshire will not accept the Articles of Dissolution without a tax clearance in hand. New Hampshire is a genuine outlier: RSA 293-A:14.03(a)(4) itself requires the Articles of Dissolution to include proof a copy was mailed to the NH Department of Revenue Administration (DRA); this element is verbatim-confirmed from the official statute site. DRA’s own administrative process (Rev 309.03, ‘Certification of Dissolution,’ adopted under RSA 77-A:18, and Form AU-22) implements a fuller ‘Certification Statement of Dissolution’ involving a final Business Profits/Business Enterprise Tax return, federal Form 966, corporate liquidation minutes, and a $30 fee, submitted 60 days before the Secretary of State filing. DISCLOSED GAP: this DRA-side detail (fee, form number, 60-day lead time, Rev 309.03 citation) came through search-engine-indexed snippets, not a direct successful fetch (revenue.nh.gov and sos.nh.gov PDFs returned HTTP 403 on every attempt this session). The core statutory mailing-certificate requirement (RSA 293-A:14.03(a)(4)) IS independently verbatim-confirmed via the official gc.nh.gov statute site. (N.H. Rev. Stat. Ann. § 293-A:14.03(a)(4) (verbatim-confirmed); § 77-A:18 and N.H. Code Admin. R. Rev 309.03 (fee/process detail, corroborated via search snippet only))
Creditors and the claims window
New Hampshire makes available, but does not require, a formal notice-to-known-and-unknown-creditors procedure, with a 120-day claims-bar window. Optional, not required. Under verbatim RSA 293-A:14.06, a dissolved corporation may notify known claimants in writing with a deadline of at least 120 days from the effective date of the written notice; a claimant whose claim is rejected must sue within 90 days from the effective date of the rejection notice or be barred. Independently, under verbatim RSA 293-A:14.07, the corporation may publish one-time notice in a local newspaper that bars any claim not sued upon within 3 years after the publication of the notice. (N.H. Rev. Stat. Ann. §§ 293-A:14.06, 293-A:14.07)
What the filing costs
The Articles of Dissolution carries a $35 filing fee. $35 base fee per SOS Form 19 (Articles of Dissolution), plus a $2 handling charge if filed online ($37 total online). Corroborated by search-engine indexing of the official SOS PDF’s own header text (‘Filing fee: $35.00 Form 19′); sos.nh.gov blocked access, so this was not confirmed on the state’s own page.
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 New Hampshire’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 New Hampshire instead, the filing, fee and statute are different: see dissolving an LLC in New Hampshire.
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.
- NH General Court, RSA 293-A:14.03 Articles of Dissolution (official, verbatim): https://gc.nh.gov/rsa/html/XXVII/293-A/293-A-1403.htm
- NH General Court, RSA 293-A:14.06 Known Claims Against Dissolved Corporation (official, verbatim): https://gc.nh.gov/rsa/html/XXVII/293-A/293-A-1406.htm
- NH General Court, RSA 293-A:14.07 Unknown Claims Against Dissolved Corporation (official, verbatim): https://gc.nh.gov/rsa/html/XXVII/293-A/293-A-1407.htm
- NH DRA, Certificate Statements of Withdrawal, Dissolution, and Good Standing (fetch blocked HTTP 403; corroborated via search-engine snippet of this exact URL): https://www.revenue.nh.gov/licenses-certifications/certificate-statements-withdrawal-dissolution-and-good-standing