Dissolving a company in Hawaii
The state-level facts for closing an LLC or corporation in Hawaii: 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.
Hawaii LLC
- Dissolution filing
- Articles of Termination for a Limited Liability Company (LLC-11) — filed with the Hawaii Department of Commerce and Consumer Affairs, Business Registration Division (BREG). (official source)
- Filing fee
- $25 (official source)
- Tax clearance before filing
- Not required before the dissolution filing. (official source)
- Annual report
- LLC annual report is $15 by mail or $12.50 online, due by the end of the calendar quarter containing the registration anniversary. Bring reports current before filing termination; no annual report is due for the year if termination is filed before the report's quarter. Hawaii has no franchise tax. (official source)
- Final state return
- Default pass-through LLCs report on the members' or partnership Hawaii returns; an LLC taxed as a corporation files a final Form N-30 (Hawaii Corporation Income Tax Return) with the Department of Taxation. (official source)
Worth knowing
- Hawaii levies a General Excise Tax (GET) on gross receipts instead of a sales tax; the GET license must be cancelled with Form GEW-TA-RV-1 and a final annual return (G-49) filed.
- Form LLC-11 includes a notice-of-intent-to-terminate publication section (four weekly publication dates), but the form equally accepts the statement 'Publication was not made.'
- Personal and business checks are not accepted for the termination filing fee; use cash, certified/cashier's check, money order, or credit card.
- Annual report due dates are quarterly, keyed to the registration anniversary quarter, and online filing is discounted ($12.50 vs $15).
- Expedited review is available for $25 on the termination filing.
- An LLC that stops filing annual reports for 2 years is administratively terminated by the state.
Hawaii corporation
- Dissolution filing
- Articles of Dissolution (domestic profit corporation) (DC-13) — filed with the Hawaii Department of Commerce and Consumer Affairs, Business Registration Division (BREG). (official source)
- Filing fee
- $25 (official source)
- Tax clearance before filing
- Not required before the dissolution filing. (official source)
- Annual report
- Domestic profit corporation annual report is $15 by mail or $12.50 online, due by the end of the calendar quarter containing the registration anniversary. Bring reports current before dissolving; no report is due for the year if dissolution is filed before the report's quarter. Hawaii has no franchise tax. (official source)
- Final state return
- File a final Form N-30 (Hawaii Corporation Income Tax Return) with the Department of Taxation (Form N-35 for S corporations). (official source)
Worth knowing
- Hawaii levies a General Excise Tax (GET) on gross receipts instead of a sales tax; the GET license must be cancelled with Form GEW-TA-RV-1 and a final annual return (G-49) filed.
- A corporation that never issued shares and never commenced business dissolves with the simpler Form DC-10 (Articles of Dissolution by Incorporators or Initial Directors), same $25 fee.
- Personal and business checks are not accepted for the dissolution filing fee; use cash, certified/cashier's check, money order, or credit card.
- Annual report due dates are quarterly, keyed to the registration anniversary quarter, and online filing is discounted ($12.50 vs $15).
- Expedited review is available for $25 on the dissolution filing.
- A $1 State Archives fee is collected on permanent-record filings in addition to the listed filing fee.
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.