No, LLCs are not required to file annual reports.

Pursuant to Arizona law, only Corporations are required to file annual reports, on or before their prescribed due date. 

The due date is different for every corporation. To find your corporation’s due date, check your entity’s record on our eCorp Search page here by entering the entity name in the search box then clicking on “search.”

Yes. Submit an Annual Report Extension Request along with the fee for the annual report. Read the Instructions to the Annual Report Extension Request for more information. Access the A.C.C. form and instructions using the FILE feature.

The corporation is responsible for submitting the annual report on or before the due date. You may “sign up” to have reminders sent to you. To “sign up” for annual report reminders you must register at ecorp.azcc.gov. Once logged in, click on Entity Search, type in your entity name and hit “Search.” Click on the blue arrows in the “Follow” column. You are now following your entity. You will receive a reminder email to the email address associated with the entity (if there is one) and you will receive notification under “My Alerts” on your dashboard. The reminders will be sent at 90, 60, 30 and 1 day prior to the annual report due date.

For a for-profit corporation, penalties in the amount of $9.00 per month begin to accrue when the deadline is missed. The amount and timing of the penalties are set by statute. Nonprofit corporations are not assessed penalties.

If the annual report is not received by the assigned due date, the corporation will be sent a delinquency notice and its status will change to Pending Inactive. Approximately 60 days following the first delinquency notice, if the annual report is still not received, the corporation will be sent another notice, entitled, Notice of Pending Administrative Dissolution/Revocation. Approximately 60 days after that, if the annual report is still not received, the entity will be administratively dissolved, pursuant to law. 

The annual report, payment of the annual report, and any delinquency fees can be submitted at any time before the date on which the corporation is administratively dissolved. After the corporation is administratively dissolved, reinstatement (in addition to the annual report, fee and penalties) will be required (see the next paragraph).

A corporation that has been administratively dissolved may not conduct any business except that which is necessary to wind up its affairs. An administratively dissolved corporation may, however, apply for reinstatement for a period of six years from the date of administrative dissolution, at a cost of $100.

Benefit corporations must file an Annual Benefit Report once each year, in addition to the Annual Report required by A.R.S. § 10-1622. The Annual Benefit Report is required for benefit corporations pursuant to A.R.S. §§ 10-2441 and 10-2442. The A.C.C. does not offer a form for the Annual Benefit Report. You should review the statutes to determine the requirements for the content of the Annual Benefit Report. The fee to file an Annual Benefit Report with the A.C.C. is $10.