Dissolving a company in Alaska
The state-level facts for closing an LLC or corporation in Alaska: the dissolution filing, its fee, whether tax clearance comes first, and the tax obligations that keep accruing until the filing is accepted. Every fact links to the official government source it was read from.
Alaska LLC
- Dissolution filing
- Articles of Dissolution (Domestic Limited Liability Company) (08-490) — filed with the Alaska Division of Corporations, Business and Professional Licensing (Dept. of Commerce, Community, and Economic Development). (official source)
- Filing fee
- $25 (official source)
- Tax clearance before filing
- Not required before the dissolution filing. (official source)
- Biennial report
- Domestic LLC biennial report is $100, filed every two years. All biennial reports must be filed and paid (entity in Good Standing) before Articles of Dissolution will be accepted; the obligation ends at dissolution. (official source)
- Final state return
- Alaska has no individual income tax, so an LLC taxed as a partnership or disregarded entity generally files no final Alaska income tax return. An LLC taxed as a corporation files a final Alaska corporate income tax return with the Department of Revenue, Tax Division. (official source)
Worth knowing
- Alaska uses biennial (every-two-years) reports, not annual reports: $100 for a domestic LLC, $200 for a foreign LLC.
- Dissolution filings are hardcopy-by-mail; the Division's forms-by-event page lists no online option for dissolution, and instructs filers never to email filings or payments.
- The entity must be current on all biennial reports and in Good Standing before a dissolution or withdrawal filing is processed.
- Alaska has no individual income tax and no statewide sales tax, but it does levy a corporate income tax, so an LLC taxed as a corporation still owes a final Alaska corporate return.
- Hardcopy processing slows significantly during the Apr-June and Oct-Dec biennial reporting waves.
Alaska corporation
- Dissolution filing
- Certificate of Election to Dissolve (Part 1) + Articles of Dissolution (Part 2) (08-406 and 08-407) — filed with the Alaska Division of Corporations, Business and Professional Licensing (Dept. of Commerce, Community, and Economic Development). (official source)
- Filing fee
- $25 (official source)
- Tax clearance before filing
- Not required before the dissolution filing. (official source)
- Biennial report
- Domestic business corporation biennial report is $100, filed every two years. All biennial reports must be filed and paid (entity in Good Standing) before the dissolution filings will be accepted; the obligation ends at dissolution. Alaska has no franchise tax. (official source)
- Final state return
- Alaska levies a corporate income tax; file a final Alaska corporate income tax return with the Department of Revenue, Tax Division, and settle any balance. (official source)
Worth knowing
- Corporate dissolution is a two-part filing: Certificate of Election to Dissolve (08-406, $10) followed by Articles of Dissolution (08-407, $15), $25 total.
- Alaska uses biennial (every-two-years) reports, not annual reports: $100 for a domestic business corporation, $200 for a foreign one.
- Dissolution filings are hardcopy-by-mail; the Division's forms-by-event page lists no online option for dissolution, and instructs filers never to email filings or payments.
- The entity must be current on all biennial reports and in Good Standing before a dissolution or withdrawal filing is processed.
- Alaska has no individual income tax and no statewide sales tax, but corporations owe Alaska corporate income tax through the final year.
Closing a company is more than the state filing — payroll accounts, sales-tax permits, franchise-tax finals, federal returns, and creditor notices all have their own order and deadlines. A Winddown runbook sequences all of it for your specific company, with drafted consents and creditor notices included.
Sourced from the official pages linked above; facts we could not verify against an official source are shown as links rather than numbers. Requirements and fees change — the linked pages are authoritative. General information, not legal or tax advice.