Updated September 3, 2026. Quick answer: a North Carolina for-profit corporation dissolves by filing Articles of Dissolution under N.C. Gen. Stat. § 55-14-03 for $30, and North Carolina does not gate the filing on a tax clearance certificate.
The filing, and what North Carolina calls it
North Carolina’s Articles of Dissolution (Form B-06) are filed with the Secretary of State’s Business Registration Division under N.C. Gen. Stat. §§ 55-14-02 (authorization) and 55-14-03 (required content).
The tax clearance question
North Carolina does not gate the Articles of Dissolution on a tax clearance certificate. No tax clearance certificate is required before the Secretary of State accepts the filing (§ 55-14-03’s required-content list has no tax item), and the Secretary of State’s own closing-a-business page does not mention one. The corporation separately files final state tax returns with the Department of Revenue. (N.C. Gen. Stat. § 55-14-03) 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
North Carolina makes available, but does not require, a formal notice-to-known-and-unknown-creditors procedure, with a 120-day claims-bar window. Known-claims deadline may not be fewer than 120 days from the effective date of the written notice, with rejected claims enforceable within 90 days. Unknown claims are barred unless a proceeding commences within 5 years of published notice. (N.C. Gen. Stat. §§ 55-14-06, 55-14-07)
What the filing costs
The Articles of Dissolution carries a $30 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 North Carolina’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 North Carolina instead, the filing, fee and statute are different: see dissolving an LLC in North Carolina.
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.
- N.C. Gen. Stat. §§ 55-14-02, 55-14-03, 55-14-06, 55-14-07: https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_55/GS_55-14-03.html
- NC Secretary of State, Closing a Business: https://www.sosnc.gov/divisions/business_registration/closing_nc_business