If you've started a business in Arizona, you've probably reached the stage of the process where you've chosen a business structure. Many small business owners choose to form a limited liability company (LLC) because of this business entity's many advantages. An LLC combines the limited liability of a corporation with the flexibility and lack of formalities provided by a partnership or sole proprietorship.
Here are the steps you need to take to form an LLC in Arizona. For more information on how to form an LLC in any state, check out our article on how to start an LLC. You can also use our online LLC formation service to register your LLC.
The first step to creating an LLC is choosing a business name. When you pick a name, you must follow the state's laws for LLC names. Arizona's naming laws are similar to those of other states and specify what you can and can't name your LLC.
LLC name must be distinguishable. Under Arizona law, your LLC's name must be distinguishable (different) from the names of other businesses registered, reserved, or on file with the Arizona Corporations Commission (ACC). You can do a name availability check on the ACC's eCorp Search. (Ariz. Rev. Stat. § 29-3112 (2024).)
LLC name must include an entity designator. Under Arizona law, an LLC's name must contain the phrases "limited liability company" or "limited company" or the following abbreviations:
(Ariz. Rev. Stat. § 29-3112 (2024).)
Name reservation. You can reserve an available name for 120 days by filing an Application to Reserve Limited Liability Company Name with the ACC. You can submit the form online or by mail. As of 2024, the filing fee is $10 if filed by mail or $45 if filed online ($10 filing fee plus $35 expedite fee). (Ariz. Rev. Stat. § 29-3113 (2024).)
Using a DBA. When you do business, you don't have to use your LLC's legal name registered on its articles of organization. Instead, you can use a different name for your business—sometimes called a "DBA," (short for doing business as), "trade name," "assumed name," or "fictitious business name." Unlike other states, Arizona doesn't require you to register your trade name. However, you can register your name online with the SOS for a $10 fee (as of 2024). When you register your trade name, you let others know that the name is being used in Arizona. (Ariz. Rev. Stat. § 44-1460 (2024).)
Your LLC must have a statutory agent for service of process in the state (called a "registered agent" in most other states). A statutory agent agrees to accept legal papers on the LLC's behalf—for example, if the LLC is sued.
The statutory agent must be either:
The statutory agent must have a physical street address in Arizona. They must also accept the appointment in writing, which is done by completing and submitting the Statutory Agent Acceptance form with the Articles of Organization. You can find this form in the forms section of the ACC website. If the articles are submitted online through the ACC's eCorp system, the agent can accept the appointment through the ACC's eCorp dashboard.
(Ariz. Rev. Stat. § 29-3115 (2024).)
The ACC has a FAQ page about statutory agents on its website with more information.
An Arizona LLC is created by filing Articles of Organization with the ACC.
The articles must include:
(Ariz. Rev. Stat. § 29-3201 (2024).)
You can file the articles online through the ACC eCorp system. Alternatively, you can obtain a copy of the Articles of Organization on the forms section of the ACC website and file it by postal mail. The articles of organization form might ask other relevant questions.
As of 2024, the filing fee to submit your articles is $50.
An LLC operating agreement isn't required in Arizona. But it's highly recommended that you and the other LLC members draft one. An operating agreement establishes:
An operating agreement can help preserve your limited liability protection by showing that your LLC is truly a separate business entity from its owners. In the absence of an operating agreement, state LLC law will govern how your LLC operates. If your LLC creates an agreement, you don't need to file it with the state.
For help creating an LLC operating agreement, you can use our online LLC formation service.
In addition to filing your articles of organization with the ACC, you must satisfy the state's publication requirement. Arizona law requires LLCs to publish notice of their formation in a newspaper of general circulation in the Arizona county where the statutory agent's office is located for three consecutive publications. You must publish this notice within 60 days of the ACC filing the articles of organization.
However, you don't need to publish notice of your LLC's formation if your statutory agent's address is in a county with a population of more than 800,000 people. In that case, the ACC will input the approval of your LLC's formation in its database, which automatically satisfies the publication requirement. As of 2024, only Maricopa and Pima counties have a population exceeding 800,000 people.
(Ariz. Rev. Stat. § 29-3201 (2024).)
You don't need to file an affidavit or any paperwork with the ACC proving that you fulfilled the publication requirement.
Your LLC will likely need to comply with other tax and regulatory requirements, including applying for business licenses and permits and registering for other business taxes.
EIN. If your LLC has more than one member, it must obtain a federal employer identification number (EIN), even if it has no employees. If you form a single-member LLC, you must obtain an EIN for it only if it'll have employees or you elect to have it taxed as a corporation instead of a sole proprietorship (disregarded entity). You can obtain an EIN by completing an online EIN application on the IRS website. There's no filing fee.
Business licenses. Depending on your business activities and location, your LLC could need to obtain other local and state business licenses in Arizona. For example, you might need to apply for a professional license or license from your city. Make sure that you and your business have all necessary operational, tax, and professional licenses and all required zoning and building permits. For a list of Arizona's state agencies that provide licensing, certifications, and permits, see the Arizona Commerce Authority's Licensing and Taxes Guide.
Tax registration and filings. In some cases, for example, if you'll be selling goods and collecting sales tax or if you have employees, you'll need to register with the Arizona Department of Revenue (ADOR). You can register your LLC with the ADOR online via AZTaxes or Business One Stop or by paper using Form JT-1. For more information on state LLC tax registration, check out our article on LLC annual report and tax filing requirements in Arizona.
Here are some other questions you might have about your Arizona LLC.
If you're just starting your business or have already been operating as a sole proprietor, you should consider forming an LLC. LLCs limit an owner's personal liability for business debts and lawsuits and offer a lot of flexibility when it comes to ownership, management, and taxation of the business.
To learn more about LLCs and decide if it's the right business structure for you, see our article on LLC basics.
Below are the fees (as of 2024) you might need to pay to form your LLC in Arizona:
Filing on your own is often the cheapest option, but completing all of the forms and filing them yourself can be complicated. Hiring a lawyer is another option, but it will often cost you hundreds, if not thousands, of dollars in the process. If you'd like help completing all the filings, try our online LLC formation service.
To learn more about the costs associated with forming and running an LLC, see our article on how much it costs to form an LLC.
No. Unlike most states, Arizona doesn't require LLCs to submit an annual (or periodic) report after the LLC is formed.
Though you don't have to submit any annual reports, your LLC will need to file and pay applicable taxes to the local, state, and federal governments. In addition, your LLC might need to obtain and periodically renew any required general or special business licenses or permits. You'll be responsible for keeping track of these maintenance requirements to keep your LLC in good standing and legally compliant.
Starting in 2024, all LLCs were previously required to submit a beneficial ownership information (BOI) report to the Financial Crimes Enforcement Network (FinCEN), a bureau of the U.S. Department of Treasury. However, in March 2025, after some constitutional challenges, FinCEN revised the BOI reporting rule so that the requirement only applies to companies created outside the U.S. So, if you form your LLC within the U.S., then you no longer need to worry about the BOI reporting requirement.
You're not required to have an operating agreement for your LLC in Arizona. Though, it's highly advisable to have one. An operating agreement can help protect your limited liability status, prevent financial and managerial misunderstandings among members, and ensure that you choose the rules that govern your business instead of your state's default rules.
Arizona, like many states, doesn't issue a general business license at the state level. However, depending on your industry, you might need to apply for a license specific to your business activities at the state level. In addition, your local government might have requirements and restrictions related to all or certain types of businesses.
Moreover, you could need professional licenses, tax licenses or registrations, safety certifications, environmental permits, and building permits. Check out the business licensing section of the Arizona Commerce Authority website for a detailed breakdown of the more common types of business licenses.
You can find extensive details about state and local regulatory requirements in our Arizona business license article.
Your LLC will likely be responsible for paying some type of business tax. LLCs are considered "pass-through entities" (PTEs) by default, meaning the responsibility for paying taxes on the LLC's income passes through to the members. So, in this case, you'll report and pay taxes on your share of the LLC's income on your personal tax return.
However, there are other taxing scenarios that you should be aware of. Some LLCs elect to be taxed as a corporation rather than as a partnership (a type of PTE). Alternatively, Arizona allows LLCs to pay income tax at the entity level. If you elect PTE tax status for your LLC, then your LLC will be taxed at the entity level on behalf of the members (owners). You'd then claim a tax credit on your personal return for the tax already paid by your LLC. You'll make these elections and report and pay these state taxes to the ADOR.
In addition to income tax, your LLC might be responsible for reporting and paying Arizona's transaction privilege tax (also called a "sales tax"), withholding employee wages, and paying unemployment insurance (UI) tax. You'll register to withhold and pay wages and to report and pay sales tax through the USTC. You'll need to register to pay the UI tax to the Arizona Department of Economic Security.
See our article on Arizona tax filing requirements for more details.
Yes. If you registered your LLC outside of Arizona and want to do business in Arizona, you must register your out-of-state (foreign) LLC with the ACC. To register your foreign LLC, you must file an Application for Authority to Transact Business or Conduct Affairs with the ACC. You must include the following additional documents with your application:
(Ariz. Rev. Stat. §§ 29-3901 and following (2024).)
You can file your application online through the ACC eCorp system. As of 2024, the filing fee is $175.
Before filing the application, make sure your LLC's name is available in Arizona by doing a name availability check on the ACC's eCorp Search. If your name isn't available, you must adopt an alternate name for your LLC to use in Arizona. (Ariz. Rev. Stat. § 29-3906 (2024).)
See the ACC's FAQ on foreign entities for more details. You can also read our article on qualifying to do business outside your state for more guidance.
Yes. For most formation purposes, an Arizona single-member LLC is considered the same as a multi-member LLC. The steps to form a single-member LLC in Arizona are generally the same as those listed above.
Single-member LLCs do have additional flexibility when it comes to filing a tax return. To learn more, see our article on how single-member LLCs pay federal income tax.
Yes. If you provide a licensed professional service in Arizona and want to form an LLC, you have the option to form a professional LLCs (PLLC). Examples of professional services include architects, attorneys, dentists, certified public accountants, and more. Generally, if you provide a service that requires you to obtain a license, certificate of registration, or other evidence to practice the service, then you provide a professional service.
A professional LLC can hire employees who aren't licensed as long as those employees are supervised by licensed professionals, aren't prohibited from performing these services by a licensing authority, and don't hold themselves out as licensed professionals.
You can form a professional LLC in Arizona by submitting Articles of Organization to the ACC. You must indicate in your articles:
(Ariz. Rev. Stat. §§ 29-4101 and following (2024).)
If you want to close your business and end all operations, then you'll want to properly dissolve your LLC to limit your liability for lawsuits and government fees. To dissolve an LLC in Arizona, you should:
(Ariz. Rev. Stat. §§ 29-3701 and following (2024).)
You'll also need to close your tax accounts and take any other steps necessary to close out your business. See our article on what you need to do when closing your business for more in-depth information and guidance.
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