Stay compliant in Arizona

Most of these dates repeat every year. Put them on a calendar now.

What’s different in Arizona

• The TPT license renews every January, even if you got it in December, and even when no fee is due.
• LLCs have no annual report. Corporations file one every year, and a for-profit corporation’s late penalty adds up every month.
• Your statutory agent has to stay current. A business without one can be administratively dissolved.

Your Arizona calendar

What	When	Cost
TPT license renewal, with the Department of Revenue	every year by January 1; late after the last business day of January	No state renewal fee; city fees vary
TPT returns, with the Department of Revenue	Monthly, quarterly or yearly, depending on how much tax you owe	Tax due
Corporation annual report, filed with the Corporation Commission	Every year by your corporation’s due date	$45
Nonprofit corporation annual report, filed with the Corporation Commission	Every year by its due date	$10
C corporation income tax, with the Department of Revenue	Return due the 15th day of the fourth month after the tax year ends; some corporations also pay estimated tax during the year	4.9% of net income, at least $50
Trade name renewal, with the Secretary of State	Within six months before it expires, every 5 years	Set by the Secretary of State

A benefit corporation also files an Annual Benefit Report each year, in addition to the annual report. The corporate income tax row is for C corporations, including an LLC taxed as one. ADOR’s corporate income tax page lists the returns. A sole proprietor has only tax returns, any TPT returns and renewals, and local license renewals.

Do this

1. Find your due dates: search your business on Arizona Business Center for the annual report date, if you’re a corporation. Sign up there for courtesy reminders.
2. Renew your TPT license on AZTaxes.gov each January. Businesses with more than one location must renew online.
3. File each TPT return on time. How often depends on how much tax you owe; if your yearly tax is under $2,000, you can ask to file once a year.
4. File the corporation annual report online, up to 90 days before it’s due. Need more time? An extension lasts 6 months, but the fee is still due when you ask for it.
5. Keep your statutory agent and addresses current with a Statement of Change on Arizona Business Center.
6. Renew your trade name before its 5 years run out. The Secretary of State mails a reminder in the last 60 days.

What you get back

A renewed TPT license certificate for each location, mailed within two weeks of paid renewal, and an annual report on your corporation’s public record.