Arizona Company Requirements Definition

The following is an overview of Arizona?s fees, requirements and compliance issues for corporations and limited liability companies.

STATE FEES & TAXES

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

Annual Statements

An annual report & certificate of disclosure must be each year. The filing fee is $45. The statement must be filed to the Corporation Commission by the 15th day of the 3rd month after close of calendar or fiscal year adopted by corporation for Arizona income tax purposes.

Corporate Tax Rate

6.968 % of net income. The minimum tax is $50.

S Corporation Election

Only election requirements are the filing of AZ form 120S (Arizona Sub S Corp. Tax Return)

COMPANY NAME REQUIREMENTS

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.

OTHER REQUIREMENTS

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 Incorporation & LLC filing services include all Arizona publishing costs and filing of Affidavit of Publishing with the ACC.

Director Information

Minimum Number - One or more

Residence Requirements - No provision

Age Requirements ? None

Directors are required to be listed in the articles of incorporation

Officer Information

The officers are not required to be listed in the articles of incorporation.

Stock Information

An increase in shares or par value does not effect initial fees.

Corporate Records

The following items must be kept in your corporation 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.

License Requirements

To check on licensing requirements for your business visit the following licensing guide.

NAMES & NUMBERS

Arizona Corporation Commission (520) 628-6560

Arizona Department of Revenue (800) 352-4090 or (602) 255-3381