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Arizona Corporation & LLC Filing Requirements

The following is provided for informational purposes only and should not replace the advice of professional counsel. Although we make every effort to keep the information presented here up to date, states continuously change their policies, forms, fees, and information. Because of this, we make no guarantees as to the accuracy of the information presented in this current revision. Please report any problems you may encounter with moved or broken links on this page by clicking here. (Make sure to include the state and the defective link names in your e-mail.) Last update: March 1, 2012

 

General Info

 

Agencies

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 (Note:  The Tucson office no longer processes business filings)
400 West Congress, Suite 221
Tucson, AZ 85701-1347
(520) 628-6560

 

Most Business Forms: http://corporation.azcc.gov/
SOS: http://www.azsos.gov/

 

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)

http://www.revenue.state.az.us
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.

 

Licensing

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.

 

To check name Availability CLICK HERE

 

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

Filing Times change all the time.  For the most up-to-date estimate of the filing time for new INC or LLC filings, CLICK HERE.

 

Publishing

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.

 

SmallBiZ.com'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.

 

Governance 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.

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

 

SmallBiZ Secretary offers the most comprehensive solution for managing all your corporation’s formal state rules.  For less than $100, you can take care of all your minutes, bylaws, stock, annual filing requirements, and so much more.  Try it out for only $75

CLICK HERE for more information

 

For LLCs

Must have at least one Member

Ownership percentages, authority, and how the LLC is run is usually written in the LLC’s Operating Agreement.

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

 

 

Corporations 

 

Annual Filing Requirements

 

Annual Report

Fee:

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

 

Forms:

  Annual Report (E-File) - Electronically File Annual Report

 (instructions)
  
 

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: arrequest@azcc.gov)

 

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

 

 Corporation Tax Return

State Tax:

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

 

Forms:

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 Date:

 

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

Tax:

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.

 

Forms:

Form 165 - 2010 Income Tax Return (if LLC filing as a Partnership) (instructions)

Form AZ 120 - 2010 Income Tax Return (if LLC filing as a Corporation) (instructions)

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.