Closing an LLC in the United States requires a few steps. First, the LLC must file Articles of Dissolution with the state where it was formed. This document officially notifies the state that the company is ceasing operations and will no longer be doing business. Next, any taxes or fees owed to the IRS must be paid before filing for dissolution. All creditors must be notified of your intention to dissolve and given an opportunity to collect outstanding debts owed by your LLC. Once these steps have been completed, you can submit a Certificate of Dissolution to finalize closing your LLC.