How to Form an LLC in Arizona — 2026 Filing Guide

Required?

Yes

Who can serve

Arizona resident individual with a physical AZ street address, or a business entity authorized to act as registered agent in Arizona (no PO boxes)

Can I serve myself?

Yes

Commercial RA cost

~$100/yr

Serving as your own RA places your Arizona street address on the public ACC record. Commercial RA services ($50–$150/yr) keep your personal address private and ensure legal mail is not missed. Since Arizona has no annual report, the registered agent is the LLC's only ongoing compliance touchpoint — keeping RA information current is critical.

Renewing or switching? Compare standalone registered agent services — Northwest, Harbor Compliance, Registered Agents Inc., InCorp, and more.

1. Search name availability with the Arizona Corporation Commission Search the Arizona Corporation Commission name database at azcc.gov to confirm your desired LLC name is available. The name must include a valid designator and must not be deceptively similar to an existing AZ entity. Arizona does not offer a statutory name reservation period for LLCs — file promptly once you confirm availability.
2. Appoint an Arizona registered agent Designate a registered agent with a physical Arizona street address (no PO boxes). Arizona residents may self-serve as RA. Out-of-state owners use a commercial RA service ($50–$150/yr). Since there is no annual report, the registered agent is the LLC's critical ongoing compliance touchpoint — keeping RA information current with the ACC is the only recurring maintenance required.
3. File the Articles of Organization ($50) File online at azcc.gov. The Articles require the LLC name, registered agent name and AZ street address, and organizer signature. Member names are not required for member-managed LLCs. Pay the $50 filing fee. Standard processing is typically 5–10 business days; expedited processing is available.
4. Satisfy the publication requirement (if applicable) Arizona LLCs must publish a Notice of LLC Formation in a newspaper in the county of the LLC's known place of business for 3 consecutive weeks. EXCEPTION: If your LLC's known place of business is in Maricopa County (Phoenix, Scottsdale, Tempe, Chandler, Mesa, Gilbert) or Pima County (Tucson), you are EXEMPT from the publication requirement as of 2023 (A.R.S. § 29-3204 amendment). For LLCs in other Arizona counties (Yavapai, Coconino, Mohave, etc.), contact a newspaper in the LLC's county to fulfill the 3-week publication requirement. Cost: typically $40–$80.
5. Draft an Operating Agreement Arizona's LLC Act (ARS § 29-3101 et seq.) provides default rules for LLCs without operating agreements. An OA governs member rights, distribution rules, management authority, voting procedures, and dissolution. For multi-member LLCs, an OA is essential before any capital contributions. Banks will request the OA for account opening.
6. Obtain an EIN from the IRS Apply for an EIN at irs.gov/ein -- free and immediate.
7. Keep registered agent information current (ongoing) Arizona has no annual report requirement — the LLC remains in good standing indefinitely. However, you must keep registered agent information current with the Arizona Corporation Commission at azcc.gov. If your RA changes address, moves out of state, or resigns, you must update the ACC promptly. A lapsed or outdated RA is the only action that can administratively dissolve an Arizona LLC.

Arizona Limited Liability Company Act, ARS § 29-3101 et seq. (effective 2019, replacing former ARS § 29-601 et seq.); Publication requirement: ARS § 29-3204; Maricopa/Pima exemption: ARS § 29-3204(D) (2023 amendment); Arizona income tax: ARS § 43-1011; IRS guidance on single-member LLC disregarded entity treatment.

Direct filing portal: https://ecorp.azcc.gov/EntitySearch/Index

Formation context

Who should form in Arizona?

Recommended for

Phoenix, Scottsdale, Tempe, Mesa, Chandler, and Gilbert-based businesses (Maricopa County) — publication exempt, lowest all-in cost; Tucson-based businesses (Pima County) — publication exempt since 2023; Real estate investors acquiring Arizona property who want no annual report overhead; Remote-work entrepreneurs and out-of-state founders with actual Arizona business presence who want minimal ongoing compliance burden

Tax treatment (default)

Pass-through by default: single-member LLCs are disregarded entities (Schedule C); multi-member LLCs are partnerships (Form 1065). Arizona's flat 2.5% personal income tax applies to Arizona-resident members' allocated LLC income. No franchise tax. No entity-level LLC income tax.

Arizona's no-annual-report advantage applies only to LLCs that actually operate in Arizona. If you have no Arizona presence, forming in Arizona primarily for the $0/yr annual obligation still requires foreign qualification in your home state — adding that state's fees and annual obligations. For formation-only structures with no Arizona nexus, Wyoming or Delaware are more commonly used.

FAQ

Common Arizona LLC formation questions

Still deciding between an LLC, sole proprietorship, S-Corp, or C-Corp? Our entity-type comparison breaks down formation cost, tax treatment, liability shield, and compliance complexity for all four structures side by side.

Once your LLC clears ~$80K in annual net profit, an S-Corp election (IRS Form 2553) typically saves $5,000–$15,000/year in self-employment taxes by splitting owner income into a W-2 salary + tax-free distributions. The election is free — Form 2553 has no IRS filing fee. The key decision factors: your net income level, a defensible reasonable-compensation salary, and the 75-day Form 2553 filing window after LLC formation.

Already operating as a sole proprietor, or wondering whether a cheap county DBA filing ($10–$100) is enough instead of forming an LLC? A DBA lets you operate under a trade name — but provides zero liability protection. Our DBA vs LLC comparison breaks down exactly when a DBA is sufficient and when you need a state LLC filing.

Missing your annual report deadline triggers late fees and — if left long enough — administrative dissolution, which voids your LLC's liability shield until reinstated. Know your Arizona deadline, fee, and the consequences of missing it.

Also see the LLC annual report requirements hub for state-by-state deadlines, fees, late penalties, and reinstatement rules.

If your LLC opens an office, hires employees, or regularly does business in another state, you must foreign-qualify there — or face fines, back taxes, and loss of standing to sue. Our foreign qualification guide covers when you need it, how to file a Certificate of Authority, and what it costs.

Your Articles of Organization are filed — now make your LLC operational. Four actions every new LLC owner needs to take:

Formation gets your LLC into existence; contracts, trademark protection, operating agreement review, and vendor-document review keep it usable. Compare subscription and per-document legal platforms before you rely on a template or pay a local attorney retainer.

Commingling personal and business funds is the #1 way LLC owners lose their liability shield. A separate business account — in your LLC's legal name, with your EIN — is the foundational act of corporate formality. Mercury, Novo, Bluevine, Relay, and Found open same-day with no monthly fees. Compare online banks vs. Chase and Bank of America.

How you pay yourself depends on your LLC's tax classification — not what you call the transfer. A disregarded single-member LLC pays via owner draw with SE tax on all net profit. An S-Corp-elected LLC splits income between a W-2 salary (FICA applies) and tax-free distributions. Getting this wrong triggers IRS audit risk and SE-tax errors.

Single-member LLCs file Schedule C with their personal Form 1040 (due April 15). Multi-member LLCs file Form 1065 by March 15. S-Corp-elected LLCs file Form 1120-S by March 15. Know your form, your deadline, and the common deductions — home office, vehicle, retirement contributions, and startup costs — before your first April filing.