Topic guideUpdated 2026-02-27
Arizona Business Formation — LLC, Corporation & More
How to form an LLC or corporation in Arizona, filing fees, annual reports, and entity comparison.
LLC Formation
The most popular entity for small businesses. To form an LLC in Arizona:
1
Choose a unique name (check availability with Arizona Corporation Commission)
2
File Articles of Organization with Arizona Corporation Commission (fee: $50)
4
Create an Operating Agreement §29-3105 (not always required by law, but strongly recommended)
5
Obtain an EIN from the IRS
6
Register for state and local taxes
Corporation Formation
1
Choose a unique corporate name
2
File Articles of Incorporation (fee: $60)[Arizona SoS]
3
Appoint directors and officers
4
Adopt bylaws
5
Issue stock certificates
6
Hold initial board meeting and document minutes
Annual/Periodic Filing Requirements
Arizona LLCs are not required to file annual reports. Corporations must file an annual report ($45 fee)..
Entity Comparison
| LLC | Corporation | Sole Proprietorship | |
|---|---|---|---|
| Liability Protection | Yes | Yes | No |
| Formation Filing | $50[Arizona SoS] | $60[Arizona SoS] | None |
| Annual Filing | Required | Required | None |
| Taxation | Pass-through | Double (C) or Pass-through (S) | Personal |
| Management | Flexible | Board/Officers | Owner |
✓An LLC offers the best combination of liability protection and tax flexibility for most small businesses. Consult an attorney or CPA before choosing your entity type.
Prepare for Your Consultation
Quick checklist (Small Business)
Gather these before your first consultation.
Business formation docs
(articles of org., EIN, operating agreement)
Contracts and agreements
(client contracts, vendor agreements, leases)
Licenses and permits
(business license, permits, tax registrations)
General preparation tips only. Specific needs depend on your state and business type.
No Obligation
Ready to Talk to a Lawyer?
Submit a short intake form and a participating Arizona attorney who handles this type of matter may reach out to you. No commitment required.
No attorney-client relationship is created unless you later sign an engagement agreement. Participating attorneys may pay a marketing fee to receive inquiries.
Common Questions
Frequently Asked Questions
General answers to common questions. Specific outcomes depend on your facts and timing.
If you have a deadline, court notice, or upcoming hearing, mention it when requesting assistance so timing can be evaluated promptly.
Related guides
Legal authoritiesStatutes referenced on this page
A.R.S. § 29-3105
Operating Agreement
Scope, function, and limitations of LLC operating agreements in Arizona.
Verified 2026-09-24 · quarterly review
A.R.S. § 29-3115; 10-501
Registered Agent Requirement
Every LLC and corporation in Arizona must maintain a registered agent with a physical address in the state.
Verified 2026-09-24 · quarterly review
Read with A.R.S. § 29-3115: A.R.S. § 10-501 ↗
Citations link to official or authoritative sources. Laws change — verify current text before relying on any statute. How we verify citations →

