Updated August 12, 2026. Quick answer. To dissolve an LLC in Arkansas you file the Statement of Dissolution, and it can be filed online or on paper. Fee: $45 online / $50 paper. Arkansas attaches a state tax-clearance step before you file. Until that filing is accepted the LLC still legally exists — and whatever Arkansas charges an LLC each year keeps accruing against it.
What you file in Arkansas, and what it costs
| Item | Detail |
|---|---|
| Filing | Statement of Dissolution, Form LL-04, filed with the Arkansas Secretary of State, Business & Commercial Services (BCS); a Final Franchise Tax Report must accompany it. (The Uniform LLC Act also provides for an optional later Statement of Termination once winding up is complete.) |
| Fee | $45 online / $50 paper |
| How you can file | both — SOS forms page offers LL-04 online (sos-corpfilings.ark.org, $45) or paper PDF by mail ($50); franchise tax filings online at ark.org/sos/franchise. |
| Tax clearance | required |
| Statute | Ark. Code Ann. § 4-38-701–710 (Uniform LLC Act, dissolution and winding up); statement of dissolution § 4-38-702(b)(2)(A); statement of termination § 4-38-702(b)(2)(F); franchise tax §§ 26-54-104, 26-54-107, 26-54-111, 26-54-112 |
Per the SOS’s own LLC forms/fees page (sos.arkansas.gov/business-commercial-services-bcs/forms-fees/llc): ‘Statement of Dissolution (LL-04)’ with online and PDF routes, and a ‘Final Franchise Tax Report’ listed as required with dissolution. Under Ark. Code Ann. § 4-38-702(b)(2) the wound-up company delivers a statement of dissolution, and may later deliver a statement of termination. The direct LL-04.pdf link on the SOS site returned 404 at retrieval (an alternate SOS upload path LL-04_(1)_1.pdf is linked from the forms page).
On the fee. From the SOS forms/fees page: Statement of Dissolution LL-04 — online fee $45.00, paper fee $50.00. Separately, the Final Franchise Tax Report carries the $150 franchise tax (flat LLC rate) for the final year, both online and paper.
Tax clearance in Arkansas
Arkansas is one of the six states that attach a tax-clearance step to closing an LLC, and it applies before you file: the Final Franchise Tax Report and the $150 flat LLC franchise tax go in with the Statement of Dissolution, and the Secretary of State will not accept filings from anyone owing past-due franchise tax.
Arkansas franchise tax is administered by the Secretary of State itself (Ark. Code Ann. § 26-54-101 et seq., moved from DFA in 2021): a FINAL FRANCHISE TAX REPORT with the $150 flat LLC tax must be filed with/before the Statement of Dissolution, and all past-due franchise taxes must be paid — the SOS will not accept filings from entities (or persons substantially connected to entities) owing past-due franchise taxes. No separate DFA (income tax) clearance certificate is required for the SOS filing.
Do not just walk away
Closing the business is not closing the entity. The flat $150/yr LLC franchise tax keeps accruing each May 1 until the entity is dissolved, withdrawn, or merged. Delinquency draws a $25 penalty plus 10%/yr interest (capped at twice the original tax, Ark. Code Ann. § 26-54-107); continued nonpayment leads to a Notice Subject to Forfeiture and charter/authority forfeiture by the Secretary of State under Ark. Code Ann. § 26-54-111 (in practice, revoked status after ~3 years unpaid). While taxes are past due the entity — and persons substantially connected to it — cannot make new SOS filings. Reinstatement requires filing all delinquent reports and paying all taxes and penalties (§ 26-54-112).
Penalty/interest and forfeiture per Ark. Code Ann. §§ 26-54-107, 26-54-111, 26-54-112 (statute text via codes.findlaw.com and law.justia.com mirrors; SOS’s own franchise-tax pages state the $150 flat tax and its accrual until dissolution). Arkansas sources describe entity-level consequences only; no member personal liability is stated.
Closing the tax accounts
File the Final Franchise Tax Report ($150) with the SOS along with the Statement of Dissolution. With DFA (Dept. of Finance & Administration): file final state income/pass-through returns marked final and close withholding and sales/use tax accounts via ATAP.
Final Franchise Tax Report requirement and $150 amount from the SOS LLC forms/fees page. DFA account-closure steps are the standard wind-down on the DFA/ATAP side; the SOS-side requirements are the ones the SOS itself enforces at dissolution.
Before you file
- The order the steps go in — internal decision, creditors and distributions, the state filing, the final returns, then the registrations you are still paying for.
- What an LLC costs to keep alive in Arkansas — the bill that keeps running until this filing lands.
- What dissolution costs in all 51 jurisdictions — the fee, the filing route and the tax-clearance flag, side by side.
- What happens if you simply stop filing — administrative dissolution is the walk-away trap happening to you rather than by you.
We do not form or dissolve LLCs, sell filing services, or take a commission from anyone who does. No advertising appears on this page and we earn nothing from it.
Sources and limits
Ark. Code Ann. § 4-38-701–710 (Uniform LLC Act, dissolution and winding up); statement of dissolution § 4-38-702(b)(2)(A); statement of termination § 4-38-702(b)(2)(F); franchise tax §§ 26-54-104, 26-54-107, 26-54-111, 26-54-112. Fee, form and procedure read 2026-08-10 from the official source. The fee and the tax-clearance position were re-checked against the SOS forms-and-fees page for LLCs, re-read 2026-08-12 (the LL-04 online/paper fees and the $150 final franchise tax report).
Research note. Row built from the Arkansas SOS’s own LLC forms/fees page (fees, form number, final franchise tax requirement) plus statute mirrors for § 4-38-702 and §§ 26-54-107/111/112 (arkleg.state.ar.us code browser not directly fetched; mirror reliance flagged per contract — these sections were last substantively amended 2019-2021 and the mirrors are 2023/2024 editions). Direct LL-04.pdf link 404’d at retrieval; form identity confirmed from the SOS forms page itself.
Honest gap. This page covers the state filing that ends the entity, its fee and its tax-clearance condition. It does not cover creditor claims against a dissolved LLC, disputes between members, the tax treatment of a final distribution, reinstatement after an administrative dissolution, or withdrawal from any other state you registered in — each of those has its own rules. General information, not legal or tax advice. See methodology and corrections.