Arizona annual report
Arizona has no recurring report for LLCs. Check the table below for corporations and nonprofits.
| Entity | Report | Fee | How often | Due | If late |
|---|---|---|---|---|---|
| LLC | None (LLCs are not required to file annual reports) | — | none | No annual report required for LLCs | — |
| Corporation | Annual Report | $45 | annual | Due each year by the due date shown on the corporation's ACC record (based on the date of incorporation); may be filed up to 90 days early | $9 per month penalty accrues after the deadline; continued non-filing leads to Pending Inactive status and administrative dissolution |
| Nonprofit | Annual Report | $10 | annual | Due each year by the due date shown on the corporation's ACC record (based on the date of incorporation); may be filed up to 90 days early | No monetary penalty for nonprofits; continued non-filing leads to administrative dissolution |
When the first one is due
- LLC: None
- Corporation: The first anniversary-based due date shown on the corporation's ACC record
- Nonprofit: The first anniversary-based due date shown on the corporation's ACC record
Taxes due on their own schedule
- Corporate income tax minimum (Corporation): $50 — Every corporation required to file Form 120 pays a $50 minimum tax (A.R.S. 43-1111). LLCs taxed as partnerships or disregarded entities pay no entity-level minimum tax.
Checked 2026-10-20. Confirm on the Arizona Corporation Commission, Corporations Division site before filing.