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Every step to open an LLC in Arizona and get ready to hire, in order, with the official state page for each one. Agencies you'll deal with: Arizona Corporation Commission · Department of Revenue (ADOR) · Department of Economic Security (DES) · Industrial Commission of Arizona.
This is the most common path: a new LLC, general business, paying W-2 employees and 1099 contractors. Adding a location, forming a corporation, or in a licensed industry? Customize it and check off steps as you go.
Customize this checklistPopular Arizona business types:
Do this first. The state tax and payroll accounts ask for your registration details.
Apply free on the IRS website and get the number immediately. You'll need it for the state tax registration, a business bank account, and payroll. Opening a new location? You already have one; the same EIN works in every state.
This internal document sets out who owns what, how decisions get made, and what happens if an owner leaves. It isn't filed with the state, but banks often ask for it, and it helps protect your liability shield. Single-owner LLCs need one too.
Bring your EIN letter, filed formation documents, and operating agreement or bylaws. Keeping business and personal money separate is one of the main things that protects your personal assets.
Many businesses need a license or permit before opening, separate from registering the company. Check three levels: the state licensing board for your field, your city or county, and any federal agency that regulates your industry.
If you want S corp taxation, file IRS Form 2553. The deadline is tight: generally within 2 months and 15 days after the start of the tax year you want it to apply. See Business basics for when it makes sense.
File Articles of Organization (or the state's equivalent) online through Arizona Business Center (Arizona Corporation Commission).
The statutory agent must sign a Statutory Agent Acceptance form, which has no filing fee.
Trade names are registered with the Arizona Secretary of State.
An optional $35 expedite fee is available on most filings. LLCs must publish a formation notice 3 times within 60 days of approval unless the statutory agent's address is in Maricopa or Pima County, where the Commission's online posting satisfies the rule.
If your statutory agent's address is outside Maricopa and Pima counties, publish the LLC formation notice in a local newspaper 3 times, starting within 60 days of approval. Expect to pay roughly $60 to $300.
File one Arizona Joint Tax Application (JT-1/UC-001) with ADOR to register for transaction privilege tax (TPT), employer withholding, and unemployment insurance. You need a federal EIN first.
Many Arizona cities require a city TPT license or a business/occupational license for each city where you operate. Arizona has no city or county income tax.
The state TPT license is $12 per location. Each city where you have a location or operations may require its own TPT or business license.
Applies if you sell products, or services this state taxes. Most medical care is exempt. See Business basics for sales tax.
Arizona calls it a Transaction Privilege Tax (TPT) License. Register with the Arizona Department of Revenue (ADOR) through AZTaxes.gov (Arizona Joint Tax Application, Form JT-1/UC-001) before you make your first taxable sale in Arizona. You'll collect tax from customers and send it to the state.
Give your supplier Form 5000A, Arizona Resale Certificate so you don't pay tax on inventory you'll resell. The buyer fills it out and gives it to the seller at the time of sale; it is not sent to ADOR and can cover one sale or a set period. Keep certificates your own customers give you, too.
Out-of-state sellers must register once sales into Arizona pass $100,000 (previous or current calendar year), even with no office here.
TPT is legally a tax on the seller for the privilege of doing business, though sellers usually pass it on to customers.
Applies once you pay W-2 employees who work in this state.
Form I-9 is never mailed to the government. You keep it in your own files and show it only if ICE or the Department of Labor asks for an inspection.
Federal posters (minimum wage, EEO, FMLA if you have 50+ employees, and others) go alongside the state ones.
Register once you pay wages to employees working in Arizona. Reports and payments are usually quarterly.
Required at 1 or more employees. Workers' comp coverage is mandatory and the employer pays the full premium. The Industrial Commission of Arizona administers the law.
Report rehires after a break of 60 or more consecutive days. Private employers may report contractors but are not required to.
All Arizona employers must use E-Verify for every new hire (required since January 1, 2008). Businesses that fail can lose state licenses.
Arizona's wage payment rules:
$15.15 an hour.
All employees (full-time, part-time, temporary) earn 1 hour of paid sick time per 30 hours worked. Employers with fewer than 15 employees may cap at 24 hours a year; 15 or more may cap at 40 hours.
Arizona has no state auto-IRA retirement mandate for private employers.
Arizona doesn't require harassment training for private employers. A written policy and a yearly refresher are still best practice.
Display the state's required labor law posters where employees can see them, along with the federal posters. Workers' comp notices come from your carrier.
Arizona requires every employer to verify new hires through federal E-Verify. Enrollment is free through the Department of Homeland Security.
Flagstaff and Tucson set higher minimum wages than the state. Flagstaff allows no tip credit.
The W-9 gives you the contractor's legal name and tax ID for their 1099. Check the classification first: if you control how and when they work, they may legally be an employee.
File with the IRS and send the contractor a copy by January 31. For payments made in 2026 and later, the reporting threshold is $2,000 per contractor per year (it was $600 before).
Recurring deadlines. Put these on your calendar now.
FinCEN's final rule, effective August 14, 2026, permanently exempts companies formed in the U.S. from beneficial ownership reporting. Ignore letters or emails demanding a BOI filing fee; they're a common scam. Only companies formed outside the U.S. still file.
Keeps your business in good standing with the state. Missing it can lead to penalties or dissolution.
No franchise tax. Arizona LLCs have no state annual report or annual fee.
File unemployment wage reports each quarter and state withholding returns on the schedule you're assigned (if the state has income tax), plus the annual W-2 reconciliation.
Annual if yearly tax is under $2,000, quarterly for $2,000 to $8,000, and monthly over $8,000; due the 20th of the next month, with e-filers timely through the last business day. File a zero return if you had no sales; skipping it can bring penalties.
Recurring dates for Arizona and federal filings. A payroll service handles most payroll lines, but you should know they're happening.
| When | What | Filed with |
|---|---|---|
| Jan 1 | Minimum wage increases ($15.65 in 2027) | Arizona |
| Jan 31, Apr 30, Jul 31, Oct 31 | Quarterly DES unemployment insurance wage report and payment due | Arizona |
| Formation anniversary | Corporation annual report due ($45); LLCs exempt | Arizona |
| Jan 1 | Annual TPT license renewal | Arizona |
| Assigned schedule | Sales tax return (file a zero return if no sales) | Arizona |
| Jan 31 | W-2s to employees and SSA (with W-3); Form 940; 4th-quarter Form 941 | IRS / SSA |
| Jan 31 | 1099-NEC to contractors and IRS | IRS |
| 15th monthly | Federal payroll tax deposit (monthly depositors) | IRS |
| Apr 30 · Jul 31 · Oct 31 | Form 941 for the quarter | IRS |
| Jul 31 | Form 5500 or 5500-SF, if you sponsor a 401(k) (Oct 15 with Form 5558 extension) | DOL (EFAST2) |
Last verified: October 27, 2026
The Arizona state filing fee for an LLC is $50. That's the fee to form your LLC with the state. Expect other costs too, such as a registered agent service if you use one, licenses, and annual filings. See the checklist above for each step.
You need to register to collect sales tax in Arizona if you sell taxable products or services there. The state rate is 5.6%, and local taxes may add to it. Registration cost: $12 per location.
Out-of-state sellers must register once their sales into Arizona pass $100,000 a year. Having an employee or office in Arizona also creates nexus right away.
Recurring filings include: file the Annual Report (corporations only); file quarterly unemployment reports and withholding returns; file sales tax returns on time. The deadline calendar above lists the dates.
This guide organizes official requirements. It isn't legal or tax advice. Fees, forms, and deadlines change, so confirm on each linked state page before you file, and talk to an attorney or CPA about your specific situation.
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