How do I close a US LLC properly?
Last updated: Oct 21, 2026, 17:46 (UTC+08:00)
File a certificate of cancellation in Delaware or articles of dissolution in Wyoming, after paying any state tax or report fee that is due. Then file the final Form 5472 and pro forma 1120 for the last year and close the EIN account with the IRS. Leaving the LLC to lapse keeps Delaware tax and IRS filing duties running (confirm the steps for your case with your specialist).
Source: Annual tax instructions for LLCs, LPs and GPs, Delaware Division of Corporations