The following table sets forth a comprehensive summary of this state’s LLC laws, filing requirements, taxation and more.
Keep in mind though, that the information in this table is subject to the whim of each state’s lawmakers, so the information is constantly changing.
It’s a good idea to do a reality check with the Secretary of State’s office to confirm that the information is still current.
|Secretary of State Contact Information
Arizona Corporation Commission
14 North 18th Avenue
Phoenix, AZ 85007
|LLC Filing and Assistance Website Address
|LLC Filing Fees
|The fee for filing Articles of Organization is $50 for Arizona domestic LLCs and $150 for foreign LLCs registering in Arizona. Within 60 days after filing its Articles of Organization, domestic LLCs must publish a ‘Notice for Publication’ (sample at: www.cc.state.az.us/corp/filings/forms/) advising the public of the LLC’s business address and statutory agent in a newspaper of general circulation in the county where the LLC conducts business. For a list of acceptable ‘newspapers of general circulation’, see www.cc.state.az.us/corp/filings/forms/newspubs.htm. Thereafter, within 90 days of filing its Articles of Organization and publishing the notice, domestic LLCs must file with the Corporation Commission an affidavit evidencing the publication of notice. There is no form for the affidavit; the newspaper filing your notice will usually draft the affidavit and may even file it on your behalf. Be sure to ask before publishing your notice.
|LLC Name Reservation Information
|The Arizona Corporation Commission offers informal preliminary name availability information by internet at www.cc.state.az.us/corp/filings/namesrch.htm, and by telephone at (602) 542-3230. Arizona organizers may reserve a LLC name by filing a reservation of name form with the Arizona Corporation Commission along with a $10 fee. The reservation is effective for 120 days. Use the form provided on the website to reserve a name.
|Link to Get LLC Formation Forms
|Periodic LLC Reporting Requirements
|Arizona LLCs are not required to file periodic reports.
|Link to Get LLC Tax Forms
|LLC Tax Summary
|If the limited liability company is classified as a partnership for federal income tax purposes, the limited liability company must report its income to Arizona as a partnership on Arizona Form 165. If the limited liability company is classified as a corporation for federal income tax purposes, the limited liability company must report its income to Arizona as a corporation on Arizona Form 120.
|Title 10, Chapter 29 of the Arizona Revised Statute
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Michael Spadaccini is the author of 8 books on self-help legal matters such as, Ultimate LLC Compliance Guide: Covers All 50 States (Ultimate Series), Ultimate Book of Forming Corps, LLCs, Partnerships & Sole Proprietorships, and Ultimate Guide to Forming an LLC in Any State, Second Edition (Ultimate Series).
You can view his Amazon Author Profile Here.