WinddownGuides

Dissolving a company in Oklahoma

The state-level facts for closing an LLC or corporation in Oklahoma: 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.

Oklahoma LLC

Dissolution filing
Articles of Dissolution, Oklahoma Limited Liability Company (FM0080) — filed with the Oklahoma Secretary of State. (official source)
Filing fee
$50 (official source)
Tax clearance before filing
Not required before the dissolution filing. (official source)
LLC Annual Certificate
Oklahoma and foreign LLCs file a $25 Annual Certificate with the Secretary of State (18 O.S. 2055.2); certificates should be current when filing Articles of Dissolution. (official source)
Final state return
File final Oklahoma income tax returns for the entity's classification; business tax accounts are managed and closed through the OkTAP portal. (official source)

Worth knowing

  • Foreign-entity withdrawal costs double the domestic dissolution fee ($100 vs $50).
  • The LLC anniversary-date Annual Certificate ($25) is a Secretary of State filing, separate from any Oklahoma Tax Commission account.
  • No publication requirement and no tax-clearance attachment appear on the Secretary of State's dissolution forms or fee schedule.
  • The annual-certificate due date is stated on the SoS fee/forms pages as an anniversary filing; there is no odd/even-year cycle like neighboring states.

Oklahoma corporation

Dissolution filing
Certificate of Dissolution, Oklahoma Profit Corporation (FM0019 (after business begun); FM0020 (before beginning business)) — filed with the Oklahoma Secretary of State. (official source)
Filing fee
$50 (official source)
Tax clearance before filing
Not required before the dissolution filing. (official source)
Franchise tax (repealed) / registered agent fee for foreign corporations
Oklahoma franchise tax ended with tax year 2023 (HB 1039X): final FRX 200 returns were due June 1 or September 15, 2024, and from tax year 2024 there is no franchise tax filing requirement. Pre-2024 non-compliance still suspends a corporation until resolved. (official source)
Final state return
File the final Oklahoma corporate income tax return; business tax accounts are managed and closed through the OkTAP portal. (official source)

Worth knowing

  • A corporation suspended for pre-2024 franchise tax non-compliance stays suspended until the issue is resolved, even though the tax itself is repealed.
  • Oklahoma keeps separate dissolution forms for corporations that have begun business (FM0019) and those that never began business (FM0020), both $50.
  • Foreign corporation withdrawal is $100, double the domestic dissolution fee.
  • No publication requirement and no tax-clearance attachment appear on the dissolution forms or fee schedule.

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.

Build your Oklahoma wind-down runbook

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.