Registration and Reporting Requirements for Corporations in Arizona

To form a corporation in Arizona, you need to file your articles of incorporation with the Arizona Corporation Commission. There is a standard form on the Arizona Corporation Commission website you can use for this purpose. The fee for filing the articles of incorporation is $60.

Before you prepare your articles of incorporation, you can check for the availability of the name you want to use for your corporation by using the Check Name Availability search tool on the Arizona Corporation Commission website. You can reserve a name online, paying a $45 fee, or you can fill out the Application for Reservation of a Corporate Name and mail it in or present it in person, paying a $10 fee.

The information required in the articles of incorporation include the name of the corporation, the business you intend to conduct, the authorized capital, the place of business in Arizona, the name and address of the statutory agent in Arizona, the names and addresses of the board of directors and incorporators.

A Certificate of Disclosure must be filed within 30 days after the articles of incorporation are filed. This form can also be downloaded from the Arizona Corporation Commission website. The Certificate of Disclosure indicates whether any of the corporation's officers, directors, or incorporators has been convicted of a felony involving securities, consumer fraud or antitrust laws, or is subject to an injunction or other type of order involving those laws.

After your articles of incorporation are approved by the Arizona Corporation Commission, you must publish a copy in a newspaper of general circulation in the county where your business is located in Arizona for three consecutive publications. According to the Arizona Corporation Commission, the affidavit of publication does not have to be filed.

If your corporation conducts business in Arizona under an assumed name, you can register the name with the Arizona Secretary of State. According to the Secretary of State, the registration of trade names and marks is not legally required in Arizona but is an accepted business practice. According to the Arizona Corporation Commission, the County Recorder's office would also file the trade name.

A foreign corporation that wants to conduct business in Arizona must file an Application for Authority to Transact Business in Arizona and a Certificate of Disclosure. The filing fee is $175. A certified copy of the articles of incorporation must be attached, and a certificate of existence or good standing issued in the state or country of incorporation. Once the application is approved, it must be published in a newspaper of general circulation in the county of the corporation's place of business for three consecutive publications.

Corporations, both foreign and domestic, are required to file an annual report each year. You can file online, download the form from the Arizona Corporation Commission website, complete it and mail it, or request that the annual report be mailed or faxed to you. The fee for filing the annual report is $45.

Corporations in Arizona are subject to a state income tax of 6.968% of taxable income. Estimated tax payments are required if the income tax liability for the year is $1,000 or more. Depending on the type of business, other taxes may apply, such as the transaction privilege or sales tax.

Certain types of businesses may require special federal, state or local certificates, licenses, or permits, and cities in Arizona will have their own licensing requirements. You can find more information and links on the Arizona Department of Revenue website.

Sources:

Business, Arizona Department of Revenue

Corporate Filing Forms, Arizona Corporation Commission

Frequently Asked Questions - Corporate Filings, Arizona Corporation Commission