Whether expenses associated with dissolution are deductible on the final tax return (such as the article of dissolution fee)

If the expenses are directly related to the business and you are still filing tax returns to wrap up the affairs, then yes, you can deduct the expenses from the dissolution on your tax return.

 

Please see this link on closing a business for additional items specifically related to a business reported on a Schedule C.

 

If your business is a different type of entity, this resource from the IRS will also help guide you to ensure you take care of any additional items needed to officially close it out with the taxing agencies as well.