Updated August 12, 2026. Quick answer. To dissolve an LLC in Nevada you file the Certificate of Dissolution/Cancellation, and it can be filed online or on paper. Fee: $100. Nevada requires no tax-clearance certificate to accept the filing. Until that filing is accepted the LLC still legally exists — and whatever Nevada charges an LLC each year keeps accruing against it.
What you file in Nevada, and what it costs
| Item | Detail |
|---|---|
| Filing | Certificate of Dissolution/Cancellation, Limited-Liability Company (no form number; SOS packet titled ‘Certificate of Dissolution/Cancellation Limited-Liability Company (NRS Chapters 86, 86.547, 89)’), filed with the Nevada Secretary of State |
| Fee | $100 |
| How you can file | both — Online through SilverFlume (nvsilverflume.gov, Existing Business > Cancel/Dissolve/Terminate; the State of Nevada publishes an official SilverFlume walkthrough for Domestic LLC Dissolution) or paper form to the Secretary of State, 401 North Carson Street, Carson City. |
| Tax clearance | not required |
| Statute | NRS 86.490–86.541 (dissolution; 86.531 articles of dissolution; 86.541 filing/effect); NRS 86.561(1)(c) (fee); NRS 86.263–86.278 (default, revocation, reinstatement) |
One-step filing: articles of dissolution under NRS 86.531 signed by a manager (if manager-managed), otherwise a member, or the personal representative of the last remaining member. Must state the company name, that dissolution was approved/required under NRS 86.491 or decreed under NRS 86.495, and the effective date/time (delayed effective date max 90 days after filing). NRS 86.547 covers cancellation (used on the same combined SOS form). Form PDF at https://www.nvsos.gov/home/showpublisheddocument/6557/638290020647130000 (download-only; could not be opened for text extraction — see row notes).
On the fee. NRS 86.561(1)(c): ‘for filing the articles of dissolution of a domestic or foreign company, $100’. Matches the SOS LLC fee schedule (rev. 8/1/2023). Same fee online (SilverFlume) or paper; optional expedite fees are extra (SOS 24-hour/2-hour/1-hour expedite tiers).
Tax clearance in Nevada
No tax-clearance certificate is required to file in Nevada. That is not the same as owing nothing — it means the state will accept the filing without a revenue-agency sign-off first.
Negative verified from the codified text of NRS 86.531/86.541 (required contents and filing mechanics of articles of dissolution contain no tax-agency clearance condition) and the SOS Close-a-Business LLC page, which lists only the dissolution/cancellation certificate. Nevada Department of Taxation account wind-down (sales/use, commerce tax, modified business tax) is a separate obligation, not a precondition to the SOS filing. Nevada has no state income tax.
Do not just walk away
Closing the business is not closing the entity. Default after missed annual list/license; $75 penalty; charter revoked roughly one year later; reinstatement $300 plus all back fees; no reinstatement after 5 years
NRS 86.272: a company that fails to file the annual list and pay fees (NRS 86.263/86.264 — $150 annual list, plus the ch. 76 state business license) ‘is in default’ and ‘for default there must be added to the amount of the fee a penalty of $75.’ NRS 86.274(2): ‘On the first day of the first anniversary of the month following the month in which the filing was required, the charter of the company is revoked and its right to transact business is forfeited.’ Reinstatement requires all delinquent fees/penalties plus a $300 reinstatement fee (NRS 86.276); if revoked 5 consecutive years, ‘the charter must not be reinstated’ (NRS 86.276(4)).
Closing the tax accounts
Close Nevada Department of Taxation accounts (sales/use tax permit, modified business tax, commerce tax if registered) and file final returns; the SOS-administered annual State Business License ($200/yr, NRS ch. 76) and annual list obligations end with dissolution
Caveat: the Dept. of Taxation’s own close-account page was not independently retrieved in this session; the account-closure step is stated at summary level. No state income tax exists, so there is no final income-tax return or clearance at the state level.
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 Nevada — 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
NRS 86.490–86.541 (dissolution; 86.531 articles of dissolution; 86.541 filing/effect); NRS 86.561(1)(c) (fee); NRS 86.263–86.278 (default, revocation, reinstatement). Fee, form and procedure read 2026-08-10 from the statute source.
Research note. nvsos.gov serves HTTP 403 to non-browser fetchers (Akamai/Incapsula), and the dissolution-form PDF endpoint (https://www.nvsos.gov/home/showpublisheddocument/6557/…) forces a download and blocked curl, so the form’s face text could not be extracted; form title and NRS chapter references were taken from the SOS Close-a-Business LLC page (https://www.nvsos.gov/sos/businesses/close-a-business/limited-liability-company) read in a real browser, and the fee was verified against both NRS 86.561 and the SOS LLC fee schedule PDF ($100, rev. 8/1/2023).
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.