What does a Arizona LLC have to file each year?
| Filing | Filed with | Cost | Due |
|---|---|---|---|
| Annual report | Arizona Corporation Commission | None | Not required |
| TPT license renewal, if licensed | Arizona Department of Revenue | No state fee; city fees vary | January 1; late after January 31 |
| TPT returns, if licensed | Arizona Department of Revenue | Tax collected | Monthly, quarterly or annually |
| Owners' income tax returns | Arizona Department of Revenue | Flat income tax | April 15 |
For forming the LLC in the first place, see how to form an LLC in Arizona.
When is it due?
No annual report is ever due to the Corporation Commission for an LLC. For LLCs with a transaction privilege tax license, the license runs for the calendar year and must be renewed by January 1; renewals received after January 31 are late. The Department of Revenue opens renewals in the autumn and sends notices to the address and email on file.
How much does it cost?
The Corporation Commission charges nothing each year. Arizona does not charge a state fee to renew a TPT license, but cities charge their own renewal fees for each location in their jurisdiction, so the total depends on where the business operates. A late renewal adds a penalty of half the city fee. LLCs without a TPT license may owe nothing to the state each year beyond their tax returns.
How do you file it?
Check whether you hold a TPT license
Needed if the LLC sells taxable goods or services in Arizona.
Log in to AZTaxes
The Department of Revenue's online portal.
Review locations and details
Close any locations no longer used, so you do not pay their fees.
Renew and pay by January 1
With any city fees; businesses with several locations must renew online.
What information do you need?
The renewal confirms the business's details, its locations and the city jurisdictions it operates in, and lets you review the filing frequency for TPT returns. If a location has closed, remove it before renewing; if the business has stopped trading, cancel the license instead of renewing it. Changes to the LLC itself, such as its members or statutory agent, are filed with the Corporation Commission separately.
What happens if you file late or not at all?
A TPT license renewal received after January 31 carries a penalty of 50% of the city renewal fees, and trading on an expired license can bring further problems. Separately, the Corporation Commission can administratively dissolve an LLC that fails to keep a statutory agent or to file required changes, so keep the agent and addresses current even though there is no annual report.
How do you restore a dissolved LLC?
An LLC dissolved for missing filings can usually be reinstated by filing every overdue report, paying the fees and penalties owed and filing a reinstatement application. Reinstatement generally restores the LLC as if it had never been dissolved, but the name may have been taken in the meantime. Acting quickly keeps the cost and the risks lower. See reinstating a dissolved LLC.
What else does a Arizona LLC pay each year?
TPT returns, monthly, quarterly or annually depending on the amount of tax, due by the 20th of the month after each period. Owners pay Arizona's flat income tax on their share of profit. Employers file withholding and unemployment returns. Some cities also require a separate business license.
What does a typical year look like?
| When | What to do |
|---|---|
| Autumn | TPT renewal season opens; check locations |
| January 1 | TPT license renewal due |
| January 31 | Renewals received after this date are late |
| 20th of each month or quarter | TPT returns, depending on filing frequency |
| April 15 | Owners' federal and Arizona returns |
Is anything different for foreign owners?
No. A Arizona LLC owned by someone outside the US files the same TPT license renewal in the same way, usually online with a card. Make sure the registered agent forwards state notices promptly, since that is where reminders and penalty notices go. Separately, a single-member LLC owned by a foreign person must file Form 5472 with a pro forma Form 1120 with the IRS every year; that federal filing is unrelated to the state report and carries a $25,000 penalty if missed. See annual filings for foreign-owned LLCs.
How do you avoid missing it?
Put the due date in a calendar with a reminder a month ahead, keep the email address on the state's records current, and file as soon as the filing window opens. Registered agent services usually send reminders too. Be wary of official-looking letters from private companies offering to file for a much higher fee: genuine notices come from the Arizona Department of Revenue or the Arizona Corporation Commission, and you can always file directly. See business tax deadlines.
Want your Arizona filings handled?
We track your Arizona deadlines, file the TPT license renewal and any state tax returns on time, and keep your LLC in good standing.
Questions people ask
Does an Arizona LLC file an annual report?
No. Arizona LLCs do not file an annual report with the Corporation Commission.
Is there an annual fee for an Arizona LLC?
No annual LLC fee, though a TPT license, if held, is renewed each year.
When is the Arizona TPT license renewal due?
By January 1; renewals after January 31 are late.
Does Arizona charge a state fee to renew a TPT license?
No, but cities charge their own renewal fees.
Sources
Every fee, date and rule on this page was taken from these official and primary sources.
- Arizona Department of Revenue: Renewing a TPT license
- Arizona Department of Revenue: 2026 TPT license renewal season
- Arizona Corporation Commission: Corporations Division
Rules and fees change. If you are reading this long after October 1, 2026, confirm the figures with the source before you rely on them.
Related guides
More in State annual filings
This guide is general information. It is not tax or legal advice for your situation.