Connect with us

Arizona Corporation & LLC Filing Requirements

General Info


If you have further questions regarding business filings or fees, need additional filing forms, or want to contact your state’s business division, here are the agencies’ contact information.

Arizona Corporation Commission
Corporations Division
1300 West Washington St., 1st Floor
Phoenix, AZ 85007-2929
(602) 542-3026

Tucson Corporations Division
400 West Congress, Suite 221
Tucson, AZ 85701-1347
(520) 628-6560
Most Business Forms:

If you have further questions regarding business taxes, need additional tax forms, or want to communicate with your state’s tax division, here is the agency’s contact information.

Arizona Department of Revenue
1600 West Monroe
Phoenix, AZ 85007-2650
(602) 255-3381
1-800-352-4090 (outside 602 area code)

For Business Registration and to apply for state tax ID CLICK HERE.

Arizona State Statutes

To research the State Statutes for Arizona Corporations, click here.
To research the State Statutes for Arizona LLCs and Partnerships, click here.


Business Licenses
To check on licensing requirements for your business type, go to: Licensing Guide.

Initial Filing Requirements

Below is an overview of Arizona’s fees and initial requirements for corporations and limited liability companies.

Choosing a Name

The following rules apply for choosing a name for a corporation:

Corporation Names must contain the word “association”, “corporation”, “company”, “incorporated”, or “limited”, “Corp.”, “Inc.” or “Co.”
Limited Liability Companies must contain the word “limited liability company”, “LLC”, or “L.L.C.”

Should not contain language stating or implying that the corporation is organized for an unlawful purpose.

Should be distinguishable from the name of domestic, non-profit, or foreign corporations authorized to transact business; the reserved or registered name of a corporation; the fictitious name of a foreign corporation; the name of a limited liability company or foreign limited liability company; the partnership name of a limited liability partnership, registered limited liability partnership, or registered foreign limited liability partnership.

Use of the words such as, “Arizona” or “Service” do not lend to the name being distinguishable. However, words like, “Enterprises” or “Ventures” do help to make a name distinguishable.

Filing Fees

Corporations LLCs
Filing of Articles*      $60 $50
Expedited Filings      $35 $35
Amendments*      $25 $25
Good Standing Certificate      $10 $10
Application for Authority*      $175 $150

* All of these items require publishing subsequent to the state filing. See Publishing for more details.

Filing Times
Standard Filing – 6 Weeks (plus mail time)
Expedited Filing – 1 Week (We deliver and pick up articles directly from the Arizona Corporation Commission)

The state of Arizona requires that all newly filed corporations and LLCs publish a copy of their recently filed articles (LLCs can file a “notice”) with a newspaper of general circulation that is acceptable to the Arizona Corporation Commission.’s fees for setting up a new entity include the cost of publishing articles and filing the state required Affidavit of publishing with the Arizona Corporation Commission. Publishing rules also apply to any Amendments filed and to all Foreign Corporations & LLCs who file an Authority to Do Business in Arizona.

Management Requirements

For Corporations

  • Directors: One or more; No residence requirements; no age requirements; Initial Directors must be listed on Articles of Incorporation.
  • Officers: Not required to be listed on Articles; Reported on annual report.
  • Stock: Number of shares or par value does NOT alter filing fees or annual fees.

For LLCs

  • Must have at least one Member.
Records Requirements

For Corporations
The following are required to be kept in your corporate records:

  • Articles of incorporation and all amendments;
  • Current bylaws;
  • Minutes of shareholders’ meetings;
  • Records of shareholders’ actions taken without a meeting;
  • Written communications to shareholders within past three years;
  • List of names and business addresses of current directors and officers;
  • Most recent annual report;
  • Any agreements among shareholders.

For LLCs

  • The state of Arizona does not have any requirements for Limited Liability Companies to maintain anything similar to corporate records.


Annual Filing Requirements

Annual Reports

Annual Report fee is $45 (Profit) and $10 (Non-Profit).

Annual Report (E-File)

Due Dates:
The annual report is due by the anniversary day of formation. Non-profits are due 4 and a half months after the fiscal year end, or April 15th for calendar year filings.

Effective September 2009, the Arizona Corporation Commission will no longer be mailing out notices reminding you to file your annual report. You now have three options available to you to file your annual report. They are:

Option 1: File Electronically
Option 2: Print and Mail the Annual Report
Option 3: Request the Annual Report form (by email: [email protected])

To view details on how to access and use the above options click here.

Corporation Tax Return

State Taxe:
6.968% of net income or the $50 minimum, whichever is greater.

Income Tax rates range from 1% to 6.5% with a minimum tax of $50 and a maximum tax of $1,075,000.

Form AZ 120 – 2010 Corporate Tax Return (instructions)
Form AZ 120S – 2010 Sub S Corporation Tax Return (instructions)
Schedule K-1 – 120S Schedule K-1 for Non-residents
Corporate Forms List – Corporate Forms 2000-2010

Due Dates:
Must be filed by April 15th for a business operating on a calendar year, or by the 15th day of 4th month following the close of the fiscal year.

Limited Liability Company

Annual Filing Requirements

LLC Tax Returns

The tax rate is 6.968% of net income. If the LLC elects to be taxed as a Corporation, the minimum tax will be $50.

Form 165 – 2010 Income Tax Return (if LLC filing as a Partnership)
Form AZ 120 – 2010 Income Tax Return (if LLC filing as a Corporation)
Partnership Forms List – Partnership Forms 2000-2010
Corporate Forms List – Corporate Forms 2000-2010

Due Date:
Must be filed before the 15th day of the 4th month following the close of the tax year, or April 15th for calendar year filings.

Company Income Tax payment is due by May 15th, or the 15th day of the 5th month following the close of the fiscal year.

Disclaimer is not associated in any way, either directly or indirectly with any local, state, or federal governmental agency. Below is the state governmental agency info which handles corporation filings. You can download any of the state’s filing forms for free directly from the state’s website and do not have to use to file them with the state. For more information, see the SmallBiZ Filing Service.

We are providing the following for informational purposes only, which should not be a replacement for the advice of those licensed to give tax and legal advice. Further, although we make every effort to keep the information up-to-date, we make no guarantees as to the accuracy of the information presented in this current revision. Please report any problems you encounter to us by CLICKING HERE (please include state and defective link in your report).