Updated August 12, 2026. Quick answer. To dissolve an LLC in Oregon you file the Articles of Amendment/Dissolution – Limited Liability Company (combined form, and it can be filed on paper only. Fee: $100. Oregon requires no tax-clearance certificate to accept the filing. Until that filing is accepted the LLC still legally exists — and whatever Oregon charges an LLC each year keeps accruing against it.
What you file in Oregon, and what it costs
| Item | Detail |
|---|---|
| Filing | Articles of Amendment/Dissolution – Limited Liability Company (combined form, no form number; complete items 6–8 for dissolution), filed with the Secretary of State, Corporation Division |
| Fee | $100 |
| How you can file | mail — Paper filing to Corporation Division, 255 Capitol St. NE, Suite 151, Salem, OR 97310-1327 is confirmed on the form (check payable to Corporation Division). The SOS forms page states ‘Where online filing is an option, you will see links to Register online or Submit online displayed next to the name of the form,’ but I could not confirm on the SOS site that the LLC amendment/dissolution form carries that link (the form’s instructions page returned 404 on 2026-08-10); multiple secondaries report online filing via the Oregon Business Registry is available. Mail is the verified route; |
| Tax clearance | not required |
| Statute | ORS 63.621 (dissolution), ORS 63.631 (articles of dissolution); ORS 63.647 and 63.651 (administrative dissolution) |
Verified from the SOS’s own PDF (rev. 4/26): for dissolution complete item 6 (LLC name), 7 (‘DATE DISSOLUTION OCCURRED: (Future date not allowed)’), 8 (mailing address), and 9 (execution under penalty of perjury). Single-step filing under ORS 63.631; Oregon has no separate certificate-of-termination step for LLCs.
On the fee. From the form’s fee box: ‘Required Processing Fee $100’; ‘Processing Fees are nonrefundable. Please make check payable to “Corporation Division”.’ No cheaper online tier is published; free confirmation copies via the Business Name Search program.
If you would rather have it filed for you
Bizee will prepare and file the dissolution paperwork described above in Oregon on your behalf. The state filing fee is separate and you pay it either way. Filing it yourself, by the official route above, stays the cheapest way to close an LLC.
Bizee’s BBB rating, verified directly against BBB’s own listing on September 3, 2026: a C, not accredited, with 83 complaints filed and BBB’s own finding that the business “has failed to resolve underlying cause(s) of a pattern of complaints.” Check BBB’s current listing yourself before you buy. A rating we did not just verify is worse than none.
Bizee does not publish a price for this filing on the page this link opens, so you will have to ask for one. We earn a commission if you buy through this link, between $20 and $175 depending on which service you buy, disclosed here rather than left vague. It does not change the price you pay. We are not a law firm and this is not legal advice. Affiliate Disclosure.
See Bizee’s dissolution service
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Tax clearance in Oregon
No tax-clearance certificate is required to file in Oregon. That is not the same as owing nothing — it means the state will accept the filing without a revenue-agency sign-off first.
No tax clearance certificate is required to file Oregon LLC articles of dissolution. Negative verified from the SOS’s own Close a Business page (sos.oregon.gov/business/Pages/close-a-business.aspx), which lists only the entity form + fee and tax-notification steps, and from the form itself (no clearance attachment). Oregon Dept. of Revenue involvement is notification/final-return only.
Do not just walk away
Closing the business is not closing the entity. Administrative dissolution by the SOS 45 days after written notice for non-filing of the annual report ($100/yr fee stops being paid; entity continues to exist only to wind up)
ORS 63.647 grounds include: ‘The limited liability company does not deliver the limited liability company’s annual report to the Secretary of State when due’ and non-payment of fees. ORS 63.651 procedure: the SOS gives written notice, and the LLC has 45 days to correct or demonstrate the grounds don’t exist; failing that the SOS dissolves it. A dissolved LLC continues in existence but may carry on only winding-up activities. No personal-liability consequence stated in the statute; reinstatement is available (SOS Reinstate a Business page).
Closing the tax accounts
Submit the Business Change in Status Form to report closure to the Employment Department and Department of Revenue (required if the LLC had employees or a BIN for payroll withholding); file final returns
SOS Close a Business page: ‘If you had employees or obtained a BIN for payroll tax withholding, be sure to submit the Business Change in Status Form. This form reports closure of the business to the Employment Department and Department of Revenue,’ plus a pointer to the IRS closing checklist. No state pre-dissolution clearance.
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 Oregon — 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 and we do not sell filing services. The only ask on this page is a sponsored link, marked as one, and we may be paid if you use it. Nothing above changes based on that.
Sources and limits
ORS 63.621 (dissolution), ORS 63.631 (articles of dissolution); ORS 63.647 and 63.651 (administrative dissolution). Fee, form and procedure read 2026-08-10 from the official source.
Research note. sos.oregon.gov intermittently 404’d/hung on several pages (close.aspx lowercase path, the LLC form-instructions page, business-registration-forms.aspx) on 2026-08-10; the current form PDF (rev. 4/26) and the Close a Business page were retrieved successfully and are the basis for this row.
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.
If Oregon already ended it for you, this is the other direction. Administrative dissolution is not the filing you make on purpose, and in Oregon administrative dissolution does not end the company’s existence, so the name is never released; the five-year window is the thing to watch. The statute is quoted on reinstating an Oregon LLC.
Not ready to dissolve? If the LLC still has work to do, just under a different state’s law, see moving an LLC out of Oregon instead of closing it.
Closing a for-profit corporation, not an LLC? See dissolving a corporation in Oregon for the statute-specific filing, tax-clearance rule and fee.
Related: Oregon’s registered agent requirements, including who can serve and what happens if you don’t have one.
Related: Oregon’s LLC Certificate of Good Standing cost, including who issues it and how fast you can get one.
See LLC Cost by State: The Five-Year Number, Not the Filing Fee for more on this.