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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: October 14, 2008

GENERAL INFO

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

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)

 

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.

 

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.

 

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 October 1, 2008, the Arizona Corporation Commission will no longer be mailing out your corporation's annual report form. Instead, you will receive a notice  before your annual report is due 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   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 $50, whichever is greater.
Forms:	Form AZ 120 - 2007 Corporate Tax Return (instructions) Form AZ 120S - 2007 Sub S Corporation Tax Return (instructions) Corporate Forms List - Corporate Forms 1999-2007
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 - 2007 Income Tax Return (if LLC filing as a Partnership) (instructions) Form 120 - 2007 Income Tax Return (if LLC filing as a Corporation) (instructions) Partnership Forms List - Partnership Forms 1999-2007 Corporate Forms List - Corporate Forms 1999-2007
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.