Arizona LLC Annual Filing Requirements
Arizona is unusual compared to many states: most Arizona LLCs do not file an annual report with the state. However, LLCs still have ongoing compliance duties, including maintaining a statutory agent and keeping business information current with the Arizona Corporation Commission (ACC).
This guide summarizes what (if anything) your Arizona LLC must file each year, typical deadlines, and where to confirm details on official sites.
Summary (table)
| Item | Who | When | Cost | Penalties | Official Source |
|---|---|---|---|---|---|
| Annual report (state filing) | Most Arizona LLCs | Not required (Arizona generally does not require an annual report for LLCs) | Not applicable | Not applicable | https://www.azcc.gov/corporations |
| Maintain a Statutory Agent (Registered Agent) | All Arizona LLCs | Ongoing (update if agent or address changes) | Check official state source | Administrative action/dissolution risk for failure to maintain a statutory agent (confirm specifics with ACC) | https://www.azcc.gov/corporations |
| Update LLC information (e.g., agent/address changes) | Arizona LLCs with changes | As changes occur | Check official state source | Possible loss of good standing or inability to receive legal notices if not updated | https://ecorp.azcc.gov/ |
| Arizona Transaction Privilege Tax (TPT) / business tax accounts (if applicable) | LLCs with taxable business activity (varies) | Varies by tax program and filing frequency | Check official state source | Tax penalties/interest may apply if late (varies) | https://azdor.gov/ |
What you must file
- Arizona LLC annual report: Arizona generally does not require LLCs to file a state annual report. (This differs from many other states.)
- Updates to state records (as needed): If key information changes (such as your Statutory Agent or the agent’s address), file the appropriate update with the Arizona Corporation Commission.
- Tax filings (if applicable): Depending on your business, you may need to register and file for Arizona taxes (for example, Transaction Privilege Tax) and/or federal taxes. Requirements depend on your activities.
- Local licenses/permits (if applicable): Some cities or counties require licensing or renewals for certain businesses.
Related filings (other states):
- California LLC annual filing requirements
- Nevada LLC annual filing requirements
- New Mexico LLC annual filing requirements
Deadlines
- State annual report deadline: Not applicable for most Arizona LLCs (no annual report requirement).
- Statutory Agent / company info changes: File updates when changes occur. Arizona does not treat these as annual filings, but keeping records current is essential.
- Tax deadlines: Vary by tax type and filing frequency. Check official state source.
Fees
- Arizona LLC annual report fee: Not applicable (no annual report requirement for most LLCs).
- Fees for amendments/updates: Fees may apply when filing changes (for example, updating statutory agent information). Check official state source.
- Taxes and license fees: Vary widely by business type and location. Check official state source.
Penalties if late
- No annual report penalties: Since Arizona generally does not require an LLC annual report, there is typically no “late annual report” penalty for LLCs.
- Failure to maintain a Statutory Agent: If you do not maintain a valid statutory agent and address on file, you may risk losing good standing and potential administrative action. Confirm details with the Arizona Corporation Commission.
- Late tax filings/payments (if applicable): Penalties and interest may apply depending on the tax program and circumstances. Check official state source.
Official source links
- Arizona Corporation Commission (Corporations Division)
- ACC eCorp (business entity search/online filings)
- Arizona Department of Revenue (tax guidance and filings)
- For city/county business license requirements: Check official local government source.
FAQ (5)
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Does Arizona require an annual report for LLCs?
Generally, no. Most Arizona LLCs do not file a yearly report with the Arizona Corporation Commission. Always confirm your entity’s specific obligations on the ACC website.
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What is Arizona’s “Statutory Agent,” and do I have to keep one?
Yes. Arizona LLCs must maintain a statutory agent (similar to a registered agent) with a valid Arizona address on record to receive legal and official documents.
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If there’s no annual report, what should I do each year?
Review your ACC records for accuracy, ensure your statutory agent information is current, and keep up with tax filings and any required local renewals.
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How do I update my Arizona LLC information?
Updates are typically filed through the Arizona Corporation Commission. Use ACC resources and eCorp to locate forms and online filing options. Check official state source for the correct filing for your change.
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Do I still need to file taxes if there’s no annual report?
Yes. State and federal tax obligations are separate from ACC filing requirements. Your filing needs depend on your business activity (for example, Transaction Privilege Tax) and how your LLC is taxed.
Many owners use registered agents or filing services to avoid late fees and penalties.
Legal disclaimer
This article is for general informational purposes only and does not constitute legal, tax, or accounting advice. Requirements and procedures can change, and your obligations may vary based on your LLC’s activities and location. For the most current guidance, consult the Arizona Corporation Commission, the Arizona Department of Revenue, and/or a qualified attorney or tax professional.