Arizona Annual Report: Due Date, Fee & Late Penalty

Arizona LLC

No annual or biennial report is required. No annual report is required for Arizona LLCs; the ACC LLC fee schedule has no annual report fee.

Sources: [1] azcc.gov

Arizona corporation: Annual Report (with Certificate of Disclosure)

Due

On or before the due date assigned by the Commission, each year in the corporation's anniversary month (A.R.S. 10-1622(C)); the due date is shown on the corporation's eCorp record

How often

Every year

First report

In the anniversary month of the year after incorporation, on the date assigned by the Commission

Filing window

Can be filed online up to 90 days before the due date

State fee

$45 — Regular processing for a for-profit corporation; $80 with expedited processing (ACC fee schedule). A one-time extension of up to 6 months can be requested on or before the due date by paying the fee (A.R.S. 10-1622(C))

Late fee

Penalty of 20% per month or fraction of a month of the fee then due ($9.00 per month on the $45 fee) until filed or dissolved (A.R.S. 10-1622(F); ACC FAQ)

Dissolution

Status becomes Pending Inactive after the due date; ACC sends a delinquency notice, a final notice about 60 days later, and administratively dissolves about 60 days after that. Statutory ground: annual report not delivered within 60 days after it is due (A.R.S. 10-1420)

Reinstatement

Application for Reinstatement $100 ($135 expedited) plus the annual report(s), fees and penalties; available for six years after administrative dissolution (A.R.S. 10-1422; ACC FAQ)

Sources: [1] azcc.gov · [2] azleg.gov · [3] azleg.gov · [4] azcc.gov · [5] azcc.gov

Arizona nonprofit corporation: Annual Report (with Certificate of Disclosure)

Due

On or before the due date assigned by the Commission each year (A.R.S. 10-11622)

How often

Every year

First report

In the anniversary month of the year after incorporation, on the date assigned by the Commission

Filing window

Up to 90 days before the due date

State fee

$10 — Regular; $45 expedited (ACC fee schedule)

Late fee

None. Nonprofit corporations are not assessed penalties (ACC FAQ)

Dissolution

Administrative dissolution if the annual report is not delivered within 60 days after it is due (A.R.S. 10-11420), after delinquency notices

Reinstatement

Application for Reinstatement $100 (corporation fee schedule)

Sources: [1] azcc.gov · [2] azcc.gov