Dissolving a company in Colorado
The state-level facts for closing an LLC or corporation in Colorado: 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.
Colorado LLC
- Dissolution filing
- Statement of Dissolution — filed with the Colorado Secretary of State. (official source)
- Filing fee
- $10 (official source)
- Tax clearance before filing
- Not required before the dissolution filing. (official source)
- Periodic Report
- No fee-bearing final report is required to dissolve; an entity that stops filing Periodic Reports becomes Delinquent, while filing a Statement of Dissolution creates a public record that the company is dissolved. (official source)
- Final state return
- File the final Colorado income tax return for the LLC's tax classification and mark the business closure with the Department of Revenue (Revenue Online or form DR 1108). (official source)
Worth knowing
- All dissolution and withdrawal filings are online-only through the Secretary of State website; there is no paper filing option.
- After dissolution the entity's public record name changes to include the word "dissolved" and the dissolution date (C.R.S. 7-90-601.5).
- You do not have to be current on Periodic Reports to dissolve; a delinquent entity can still file the Statement of Dissolution.
- The effective date of the dissolution filing can be delayed by up to 90 days.
- Department of Revenue account closures should be submitted no later than 30 days after the business closes; paper DR 1108 filings process more slowly than Revenue Online closures.
Colorado corporation
- Dissolution filing
- Articles of Dissolution — filed with the Colorado Secretary of State. (official source)
- Filing fee
- $10 (official source)
- Tax clearance before filing
- Not required before the dissolution filing. (official source)
- Periodic Report
- No fee-bearing final report is required to dissolve; an entity that stops filing Periodic Reports becomes Delinquent, while filing Articles of Dissolution creates a public record that the corporation is dissolved. (official source)
- Final state return
- File the final Colorado corporate income tax return and mark the business closure with the Department of Revenue (Revenue Online or form DR 1108). (official source)
Worth knowing
- All dissolution and withdrawal filings are online-only through the Secretary of State website; there is no paper filing option.
- After dissolution the corporation's public record name changes to include the word "dissolved" and the dissolution date (C.R.S. 7-90-601.5).
- You do not have to be current on Periodic Reports to dissolve; a delinquent entity can still file Articles of Dissolution.
- The effective date of the dissolution filing can be delayed by up to 90 days.
- Department of Revenue account closures should be submitted no later than 30 days after the business closes; paper DR 1108 filings process more slowly than Revenue Online closures.
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.