As you would expect, the procedure for dissolving your business differs based on the corporate form you chose, and business guides can help walk you through this process. However, there are some constants across varying types of business entities. You should ensure that you file your final tax returns with the Internal Revenue Service (IRS) and close your IRS business account. Your liabilities to employees and third parties must also be offset or paid off. LLCs, partnerships, and corporations require a dissolution vote by the relevant voting body. You must also file an article of dissolution.