File Your Arizona Annual Report: What Corporations, Nonprofits, and LLCs Need to Know

Arizona corporations and nonprofits must file an Annual Report and Certificate of Disclosure with the Arizona Corporation Commission (ACC) every year, due on the anniversary of formation, with a $45 fee for corporations and $10 for nonprofits. Arizona LLCs are exempt from filing an annual report or paying a report fee. All Arizona business filings go through the ACC rather than the Secretary of State and are processed via the Arizona Business Center portal, which replaced the older eCorp system in January 2026.

Are Annual Reports Required of Arizona LLCs?

No. The Arizona Revised Statutes, Title 29, Arizona Limited Liability Company Act, states that Arizona Limited Liability Companies, foreign LLCs registered to do business in Arizona, and professional LLCs are not required to submit reports or pay report fees.

Although Arizona LLCs do not need to file an annual report, there are other annual obligations such as:

• Maintaining a statutory agent (Arizona’s name for registered agent) and a physical address in Arizona for the statutory agent. The registered agent may be changed and the principal office address updated by completing the appropriate change-of-report form and filing it with the Arizona Corporation Commission (ACC).
• Compliance with Arizona transaction privilege tax (TPT) and other Arizona state tax obligations.

Beginning in 2026, the ACC will require LLCs that have not filed any reports with the Commission in the previous two years to complete and return an LLC Attestation of Existence. The ACC states that the Attestation is not a report and that there will be no charge to complete it. Failing to complete the Attestation may result in the LLC being administratively dissolved.

Who Must File an Arizona Annual Report?

What Is the Deadline for Arizona Annual Reports?

Arizona Revised Statutes § 29-652 sets the due date for corporations’ and nonprofit entities’ annual reports as the anniversary of the original incorporation or registration. Report reminders are sent by the Arizona Corporation Commission (ACC) approximately 90 days in advance.

There is an exception to the anniversary report due date for Limited Liability Partnerships (LLP) and Limited Liability Limited Partnerships (LLLP) in Arizona. These entities are required to file an annual report during the time period January 1 through April 30, regardless of the entity’s formation date.

What Is the Cost for Arizona Annual Reports?

Annual report fees vary by entity type:

• For-profit corporations: $45
• Nonprofit corporations: $10
• Arizona LLCs: no annual report or filing fee

Processing times may slow at certain times of the year, and an additional charge applies if you want to expedite the report or the Certificate of Disclosure filing.

What Information Is Required on Arizona Annual Reports?

Corporate annual reports and Certificates of Disclosure may differ from state to state. In general, you can expect to provide the name and number of the Arizona entity, the entity’s business address, the entity’s registered agent, officers, directors, business purpose, authorized and issued shares, and business activity.

If the business has a felony conviction or has declared bankruptcy, that disclosure is also required in the filing. This disclosure information, along with the rest of the report, becomes part of the public record once submitted.

How to Submit Arizona Annual Reports

Arizona charges a fee to do business in the state. The state’s website states that the fee is due “each year.” Find the fee due date for your business by searching your entity on the Arizona Business Center website.

1. Create an account or sign in to the Arizona Business Center website. Select the option to submit your corporation’s annual report.
2. Enter the annual report and review the information for accuracy.
3. Pay the filing fee to submit the report. You may also submit the report by mail. To submit the report by mail, you must print the report after viewing it online.

Arizona corporations may request a six-month filing extension. The request must be made before the report’s due date, and the annual fee must be paid when the request is submitted.

What Happens If You Don’t Submit Your Annual Report in Time?

Corporations and nonprofits that fail to file their annual reports face penalties. Penalties are charged monthly. If reports remain unfiled after 60 days, the Arizona Corporation Commission (ACC) will issue a notice. If a report remains unfiled after 60 days from the date of the notice, the corporation will be administratively dissolved.

Unlike a corporation, a limited liability company (LLC) is not required to file an annual report, so it does not face an annual report penalty. An LLC will face compliance risks if its registered agent appointment expires or if it fails to respond to an Attestation of Existence.

Arizona Annual Report vs. Other Compliance Requirements

A few Arizona requirements get confused with the annual report:

• Transaction Privilege Tax (TPT): Arizona’s version of a sales tax, filed with the Department of Revenue on its own schedule. Unrelated to the ACC filing.
• Publication requirement: New LLCs must publish a formation notice in an approved newspaper within 60 days of approval, for three consecutive publications. This is a one-time obligation, not a recurring one, and it’s waived for businesses whose statutory agent’s address is in Maricopa or Pima County.
• Franchise tax: Arizona does not impose one. If you’re used to seeing franchise tax bundled with annual report obligations in other states, that step simply doesn’t exist here.
• Federal tax filings: Arizona’s ACC filing has nothing to do with federal returns filed with the IRS, which continue on their own separate schedule.

How to Keep Your Arizona Business in Good Standing

For corporations and nonprofits, staying compliant means meeting annual filing requirements with the ACC on time and keeping statutory agent and address information current. For LLCs, good standing is less about a report and more about maintaining a registered agent, responding promptly to any ACC correspondence, and staying current on state tax obligations tied to your entity type and industry.

Frequently asked questions about the Arizona Annual Report

Will Arizona charge my LLC for an annual report?

Arizona does not require annual reports for LLCs.

How much will my Arizona annual report cost?

$45 for a for-profit corporation report and $10 for a not-for-profit corporation. The LLC report is free, but not required.

When is my Arizona corporation’s annual report due?

The report is due on the anniversary of the corporation’s formation.

What are the consequences of not filing an Arizona corporation annual report?

A monthly penalty is imposed. After 60 days from the time a formal notice is served, the corporation may be administratively dissolved.

Can I file my Arizona corporation annual report online?

Reports may be filed online at the Arizona Business Center.

Does Arizona have a franchise tax?

Arizona does not have a franchise tax.