Other filings required at time of incorporation
Some states require additional filings or steps at the time of incorporation, such as a county level filing, publishing notice of the incorporation in a local newspaper or an initial report filing. Arizona requires the following:
- Publication requirement.
Arizona requires corporations to publish notice of the incorporation within 60 days of incorporation in a publication (i.e. newspaper) in the known place of business for three consecutive publications.
Professional services businesses.
Arizona allows professionals, such as accountants, attorneys and physicians, to form a
professional corporation (PC).
After forming a corporation, you must undertake certain steps on an ongoing basis to keep your business in compliance. These steps are also important in preserving the limited liability a corporation provides its owners. This guide outlines the ongoing requirements for Arizona corporations.
Arizona corporations must keep the following with their corporate records:
- The Articles of Incorporation and any amendments
- Minutes of shareholder meetings
- Records of actions taken by the shareholders without a meeting
- Written communications to shareholders for the past three years
- A list of names and business addresses of current directors and officers
- Most recent annual report
- Any agreements between shareholders
Corporate taxes and fees
The following are taxation requirements and ongoing fees in Arizona:
- Annual report.
Arizona requires corporations to file an annual report and Certificate of Disclosure in the anniversary month of the company’s incorporation on a date assigned by the state. The cost is $45.
For complete details on state taxes for Arizona corporations, visit
Business Owner's Toolkit
State of Arizona
- Federal tax identification number (EIN).
is required for corporations that will have employees. Additionally, most banks require an EIN in order to open a business bank account.
- State tax identification number.
Arizona does not require a state tax identification number.
Business licenses and/or permits are required for most businesses. The BizFilings
Business License Application Package can help you stay on top of these requirements.
S corporation election
Arizona recognizes the federal S corporation election and does not require a state-level S corporation election.
Additional Arizona information
View the following additional resources BizFilings has for forming and maintaining companies in Arizona: