Dissolving a company in Georgia
The state-level facts for closing an LLC or corporation in Georgia: 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.
Georgia LLC
- Dissolution filing
- Certificate of Termination (optionally preceded by Statement of Commencement of Winding Up) — filed with the Georgia Secretary of State, Corporations Division. (official source)
- Filing fee
- Confirm the current requirement on the official page.
- Tax clearance before filing
- Not required before the dissolution filing. (official source)
- Annual registration
- Annual registrations must be current before the Secretary of State will issue a certificate of termination or withdrawal. (official source)
- Final state return
- File a final Georgia return with the final-return box checked and a written explanation attached: Form 600, 600S, or 600T if taxed as a corporation, or Form 700 if taxed as a partnership; single-member LLC activity is reported on the owner's return. (official source)
Worth knowing
- Filing termination or withdrawal between January 1 and April 1 triggers that year's annual registration and fee, unless the LLC was formed or authorized in the same calendar year.
- A foreign LLC being dissolved or terminated in its home state must attach evidence of that dissolution or termination to its withdrawal application.
- An administratively dissolved LLC may apply for reinstatement within five years of the administrative dissolution.
- The Secretary of State fee schedule (sos.ga.gov/how-to-guide/fee-schedule-corporations-division) blocks automated retrieval; confirm current filing fees there before submitting.
Georgia corporation
- Dissolution filing
- Articles of Dissolution (a Notice of Intent to Dissolve is filed by corporations that have commenced business) — filed with the Georgia Secretary of State, Corporations Division. (official source)
- Filing fee
- Confirm the current requirement on the official page.
- Tax clearance before filing
- Not required before the dissolution filing. (official source)
- Annual registration
- Annual registrations must be current before the Secretary of State will issue a certificate of voluntary dissolution or withdrawal. (official source)
- Final state return
- File a final Georgia corporate return (Form 600 for C corporations, Form 600S for S corporations) with the final-return box checked and a written explanation attached. (official source)
Worth knowing
- Filing dissolution or withdrawal between January 1 and April 1 triggers that year's annual registration and fee.
- A foreign corporation being dissolved in its home jurisdiction must attach evidence of that dissolution to its withdrawal application.
- An administratively dissolved corporation may apply for reinstatement within five years of the administrative dissolution.
- The Secretary of State fee schedule (sos.ga.gov/how-to-guide/fee-schedule-corporations-division) blocks automated retrieval; confirm current filing fees there before submitting.
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.