Arizona Annual Report Requirements for 2026

Does Arizona require an annual report? No, not for LLCs. Under the Arizona Limited Liability Company Act (A.R.S. Title 29, Chapter 7), a limited liability company formed or registered in Arizona files no annual report and owes no recurring report fee. The Arizona Corporation Commission states it plainly in its own FAQ: "LLCs are not required to file annual reports. Only corporations are required to file annual reports." Corporations do file every year, and every entity keeps a few continuing obligations. This page walks through both sides.

No Annual Report Due Date for Arizona LLCs

There is no due date for an Arizona LLC to calendar, because the Arizona LLC Act never created a periodic report for LLCs. The exemption covers domestic LLCs, foreign LLCs registered in the state, and professional LLCs alike. Arizona also imposes no franchise tax and no recurring state-level LLC tax tied to the entity's existence.

One structural note that surprises many owners: Arizona business entities are administered by the Arizona Corporation Commission (https://azcc.gov/corporations), not by a Secretary of State. Any notice about your entity will come from the Commission.

Arizona Annual Report Fee: $0 for LLCs, $45 for Corporations

An Arizona LLC pays nothing on a recurring basis to the Commission after formation. The annual report fee applies only to corporations: a for-profit corporation pays $45 for its Annual Report and Certificate of Disclosure under A.R.S. § 10-1622, and a nonprofit corporation pays $10.

What an Arizona LLC Must Still Maintain

A Registered Agent (Statutory Agent) at All Times Arizona statute uses the term statutory agent for the registered agent role. Your LLC must keep one continuously, with a physical street address in the state. Letting the appointment lapse can put the company on the path to administrative dissolution.

Accurate Records at the Commission Updates are event-driven rather than scheduled. When your statutory agent or principal address changes, you file a Statement of Change (Form L020); when manager or member addresses change, Form L021 applies.

Tax Obligations Federal and Arizona tax filings continue on their own schedules, entirely separate from the Commission.

The 2026 Attestation of Existence Notice

Beginning with the Commission's Arizona Business Center portal, which launched on January 12, 2026, the Corporations Division reviews its records each January for LLCs that have filed nothing in two years. Those entities receive an electronic notice through the statutory agent or owner, and a response confirming the company still exists must be submitted in the portal within 60 days. The attestation is free and dormancy-triggered, so it is not a scheduled report. Ignoring it, however, moves the LLC toward pending inactive status and eventually administrative dissolution.

How Arizona Corporations File Their Annual Report

For corporations, the obligation runs on the anniversary of incorporation:

1. Watch for the Commission's notice, which goes out roughly 90 days before the due date assigned in the corporation's anniversary month.
2. Prepare the Annual Report and Certificate of Disclosure required by A.R.S. § 10-1622.
3. File through the official state portal at https://ecorp.azcc.gov/ or on paper with the Commission.
4. Pay the fee: $45 for a for-profit corporation, $10 for a nonprofit.
5. Confirm the filing appears in the Commission's records for your entity.

Late Corporation Reports: Penalties and Dissolution

A corporation that misses its anniversary due date accrues a penalty of $9 per month, roughly 20 percent per month under A.R.S. § 10-122. At 60 or more days delinquent, the Commission issues a formal notice, and failing to cure within 60 days of that notice results in administrative dissolution under A.R.S. § 10-1421. A six-month extension is available on written request with payment of the annual fee.

Publication: A One-Time Step, Not a Report

New Arizona LLCs do have one publication obligation, but it happens once at formation. Within 60 days of the Commission approving the Articles of Organization, the LLC publishes a notice in an approved newspaper for three consecutive runs in the county of its statutory agent's street address. Companies whose agent address sits in Maricopa County or Pima County are exempt because the Commission posts the notice to its own database instead. Nothing about this repeats annually.

How We Help You Stay Compliant

Our $99/year service covers the one requirement that never pauses:

Registered Agent Coverage We serve as your statutory agent with a physical Arizona address, satisfying the continuous appointment requirement.

Same-Day Document Scanning Anything the Arizona Corporation Commission sends, including a future attestation notice, is scanned to your portal the day it arrives.

Alerts That Matter Arizona has no annual report deadline for LLCs, so our alerts focus on the correspondence and events that actually affect your standing.

Order Here Questions about Arizona compliance or our service? Visit our FAQ page or contact us for information.