Arizona annual reports, deadlines, and fees
Start with your entity type below. Arizona reporting schedules can differ for LLCs and corporations; a report may be annual, biennial, or not required for a particular entity type.
Open Arizona filing agency ↗Arizona LLC reports
Arizona generally does not require LLCs to file annual reports with the ACC. LLCs remain responsible for maintaining the statutory agent, principal address, and other record information and for filing amendments or changes when required. There is no routine ACC LLC annual-report fee in the verified 2026 fee schedule; tax filings, transaction-privilege-tax licenses, and federal obligations are separate. Do not confuse the corporation annual-report requirement with an LLC reporting requirement.
Arizona corporation reports
For-profit Arizona corporations file an annual report for $45.00 regular or $80.00 expedited; nonprofits file for $10.00 regular or $45.00 expedited. The precise annual due date is entity-specific and appears in the ACC record, with online filing available up to 90 days before the due date. The ACC may grant a six-month extension, but the annual-report fee remains due when the extension is requested and the original annual due-date cycle does not permanently change.
Arizona franchise and business taxes
No separate Arizona corporate franchise tax applies. Arizona instead imposes corporate income tax under the Arizona Department of Revenue's tax system; the ACC's annual-report and Certificate of Disclosure fees are registry charges, not franchise tax. A corporation's income-tax liability depends on Arizona taxable income, filing classification, apportionment, credits, and current Department of Revenue law. The ACC does not calculate or collect the corporation's income tax through the entity-search portal.
A registry report and a tax filing can have different deadlines and payment recipients. Check both before considering the year complete.
Late fees and missed-report penalties
For-profit corporation annual-report delinquency penalties accrue at $9.00 per month after the assigned due date, according to the ACC FAQ; nonprofits are not assessed that annual-report penalty. The annual report, fee, and accrued penalties may be filed before administrative dissolution. The penalty is in addition to the $45.00 for-profit annual-report fee and does not eliminate the need to file the report or maintain the statutory agent.
Administrative dissolution and notices
If an Arizona corporation misses its annual report, the ACC sends a delinquency notice and changes the status to Pending Inactive. Approximately 60 days after the first delinquency notice, a final delinquency notice is sent if the report is still missing; approximately 60 days after the final notice, the corporation may be administratively dissolved. An administratively dissolved corporation may conduct only winding-up activity. The ACC can also pursue administrative action when statutory-agent or principal-address information is not maintained, including a 60-day response process described in its notices.
Reinstate a Arizona business
Confirm the corporation's status and calculate every missing annual report, fee, and $9-per-month delinquency charge. File the delinquent reports and pay the amounts due; if the corporation is already administratively dissolved, file the ACC reinstatement application and any required statutory-agent/address updates. Pay the $100.00 corporation reinstatement fee plus all annual-report charges and penalties. Confirm that the entity is within the six-year reinstatement window and that its statutory agent accepts the appointment. Then verify the online record has returned to active status and separately cure any Arizona Department of Revenue obligations.
Reinstatement costs and back taxes
Arizona's verified ACC FAQ states that an administratively dissolved corporation may apply for reinstatement for six years at a $100.00 fee, in addition to delinquent annual reports, annual-report fees, and penalties. For-profit reports carry the $9.00-per-month delinquency charge; nonprofits are not assessed that penalty. Back taxes are separate Department of Revenue liabilities and are not included in the ACC reinstatement fee. LLC reinstatement or termination fees depend on the relevant LLC form and status.
Check the entity’s current Arizona status →Before submitting your report
- Match the legal name and entity number to the official record.
- Confirm the reporting period, current addresses, and agent information.
- Save the accepted filing and receipt, then check that the record reflects the update.
Need formal proof after filing? See Arizona certificate fees and ordering options.