Annual Reports in Arizona— Not Required

Does Arizona really have no annual report?

Correct. Arizona LLCs are not required to file an annual or biennial report with the Corporation Commission. This saves you both the filing fee and the administrative hassle that LLC owners in most other states deal with every year.

What compliance requirements do still apply?

Even without an annual report, your Arizona LLC still has ongoing obligations:

• State taxes — Transaction privilege tax (sales tax) applies if selling goods.
• Registered agent — You must maintain a registered agent with a physical address in Arizona at all times
• Federal taxes — File your federal income tax return (Form 1065 for multi-member LLCs, Schedule C for single-member)
• Business licenses — Depending on your industry and location, you may need local or state business licenses
• Operating agreement — Keep your operating agreement current as your business evolves

What if I formed in Arizona but operate in another state?

If you're registered as a foreign LLC in another state, that state may require its own annual report. For example, if you formed in Arizonabut do business in California, you'd owe California's $800 franchise tax and biennial Statement of Information.

Arizona tax notes

Transaction privilege tax (sales tax) applies if selling goods.

Forming your LLC in Arizona

See our complete guide to forming an LLC in Arizona→