Keep your US LLC, or close it?

See every filing and fee on both paths, side by side, and the steps to close. For owners who live outside the US.

Your LLC

Example data. Replace it with yours. Nothing leaves this page.

State of formation

Formation date

The date on your Articles or Certificate of Formation.

Owner

Did any money move between you and the LLC this year?

Paying the LLC's state or agent fee yourself counts.

Registered agent fee, $ per year

Today

Close on

More details

Agent renews on

Blank means the formation anniversary.

Preparer fee per IRS return, $

What you pay someone to prepare each Form 5472. The IRS charges no fee.

Compare over

Keep it, 24 months

fees and renewals

Close it

fees until it closes

Closing saves

over the same period

Keep it

Next 24 months

Total$0

Close

Until it closes, plus the last return

Total$0

File: wyoming-llc-closing-plan.txt

Want the final Form 5472 and pro forma 1120 filled in for you? Close kit, $29.95 once.

Steps to close

In this order

Three answers before you decide.

1
Describe the LLC
Pick the state, the formation date, where you live, and the day you want it closed.
2
Compare both paths
Every state fee, agent renewal and IRS return, with dates. The fees you skip by closing are counted.
3
Follow the steps
State filing, final IRS return, the letter that closes your IRS account, and the agent. Copy or save it as a plan.

The plan is free.

The comparison, the steps and the IRS letter text cost nothing. The paid kit will fill in the forms.

Free

Keep vs close for 8 states
Final return due date
Step list and IRS letter text
No account, no email

Compare my options

For the year you close

Close kit

$29.95 once

Final Form 5472 and pro forma 1120, filled
Part V statement for the dissolution
Fax cover and mailing checklist
Reminders for each step

The short answers.

Is this legal or tax advice?

No. It lays out fees and dates that states and the IRS publish. A US CPA or attorney should review your final filings.

If I close, do I skip this year's Form 5472?

No. Closing stops future years. The year already started still needs its return if money moved, and the year you close needs a final one. The IRS lists money moved for the dissolution itself as reportable.

When is the final return due?

By the 15th day of the 4th month after the date the LLC dissolved. If that day is a weekend or a federal holiday, the next business day. For a close in June we show September 15, the earlier of two readings of the IRS rule.

Can the IRS cancel my EIN?

No. The IRS deactivates it and closes the business account. It stays the LLC's number. You send a letter after all returns are filed.

Which states are covered?

Wyoming, Delaware, Florida, New Mexico, Texas, Nevada, Colorado and California. Where a filing method could not be checked, the step says so.

What is left out?

Bank and payment accounts, sales tax, payroll, taxes in other states, and any state where the LLC is registered as foreign. Those need their own closing steps.

Sources, as of November 13, 2026

Every page below was opened on November 13, 2026. Confirm each fee with the state or the IRS before you pay.

IRS

Instructions for Form 5472 (12/2024): foreign-owned US DE files a pro forma 1120 with Form 5472; Part V covers transactions for the formation and dissolution of the entity, including contributions and distributions; fax 855-887-7737 or mail to Ogden; no e-file; $25,000 penalty; "Foreign-owned U.S. DE" across the top; Form 7004 for an extension.
Instructions for Form 1120 (2025): a dissolved corporation files by the 15th day of the 4th month after it dissolved; next business day after a Saturday, Sunday or legal holiday; a short year ending in June is treated as ending June 30; Item E "Final return" box.
If you no longer need your EIN (updated November 6, 2026): letter with EIN, legal name, address, reason, and the EIN notice if you have it; IRS MS 6055, Kansas City, MO 64108, or MS 6273, Ogden, UT 84201; all returns filed first.
Closing a business (updated July 21, 2026): final return for the year you close; check the "final return" box; letter to close the business account.

States

Wyoming: Articles of Dissolution form ($60, mail to Cheyenne, no email filing, entity must be in good standing); fee schedule effective July 1, 2026.
Delaware: fee schedule revised August 1, 2026 (domestic LLC cancellation $220, "plus annual taxes to cancel"); LLC tax instructions ($400, due June 1, assessed if active any time in the year, no proration).
Florida: LLC fees ($25 Articles of Dissolution, $138.75 annual report); LLC dissolution e-file (online, or mail with a check).
New Mexico: NMSA 53-19-63 (2025) ($25 articles of dissolution).
Texas: Form 651 Certificate of Termination, revised 09/26 ($40, Comptroller certificate attached, mail to P.O. Box 13697, Austin).
Nevada: LLC fee schedule, revised 8/1/2023 ($100 dissolution of a domestic LLC, $150 list, $200 license).
Colorado: business fee schedule, revised July 1, 2024 ($10 to dissolve an LLC online, no paper fee listed, $25 periodic report).
California: Secretary of State LLC forms (LLC-3, LLC-4/7, LLC-4/8, no fee, bizfile Online); FTB, limited liability company (updated March 5, 2026: final return with the Final Return box; the $800 tax is due every year until you cancel; short form LLC-4/8 within one year of organizing skips the first-year tax).
Yearly state fees come from Quietfile States, which lists its own sources, checked November 13, 2026.

What we could not verify

How New Mexico and Nevada accept dissolution filings (online or paper). We list the fee only.
Whether California charges the $800 tax for the year you cancel when you cancel before April 15. We count it only when it falls due before your close date, and flag the rest.
Whether a state will refuse a dissolution while a report window is open. We count a state fee on the close path only if it is due on or before your close date.
Holidays other than federal ones that can move an IRS date. We shift for weekends and federal holidays only, so a date we show is never later than the real one.