Arizona Corporation Requirements

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.

Corporate records

Arizona corporations must keep the following with their corporate records:

  • The Articles of Incorporation and any amendments
  • Bylaws
  • 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‚Äôs incorporation on a date assigned by the state. The cost is $45.
  • Taxes. For complete details on state taxes for Arizona corporations, visit Business Owner's Toolkit or the State of Arizona.
  • Federal tax identification number (EIN). An 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

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: