Entity Dissolution Articles of Dissolution must be filed in the state in which you incorporated to properly close your business. If the business ins currently not conducting business under the corporation or LLC, Articles of Dissolution must be filed in order to avoid recurring fees or taxes. Requirements In order for the Articles of Dissolution to be accepted and processed by the state of incorporation, the LLC or corporation must be in good standing with the state of incorporation. This includes any franchise taxes or annual report requirements. If for some reason the LLC or corporation is not in good standing with the state of incorporation, a return the good standing from the state of incorporation would be required to move forward with the dissolution.