If you’re looking to file an Arizona Secretary of State annual report, you’re at the wrong agency. Arizona corporations file their annual reports with the Arizona Corporation Commission, not the Secretary of State. That mix-up is common among owners who’ve done business in states where the Secretary of State handles corporate filings. In Arizona, the Corporation Commission tracks corporate entities from formation through dissolution, and it’s where your annual report and filing fee are due each year on your corporation’s anniversary date.
Who Has to File
Both for-profit and nonprofit corporations registered in Arizona must deliver an annual report to the Corporation Commission. That applies whether the corporation was formed in Arizona or is a foreign corporation authorized to do business here.1Arizona Legislature. Arizona Revised Statutes 10-1622 – Annual Report Nonprofits file under a parallel statute with nearly identical requirements.2Arizona Legislature. Arizona Revised Statutes 10-11622 – Annual Report
LLCs are not required to file annual reports in Arizona. Only corporations carry that obligation.3Arizona Corporation Commission. Business Services FAQs The Commission did adopt a new policy in May 2025 that asks LLCs to periodically confirm they still exist. Each January, the Commission identifies LLCs that haven’t filed any documents in two years and sends an electronic notice asking the business to verify it’s still active. If the LLC doesn’t respond within 60 days, the Commission begins the administrative dissolution process.4Arizona Corporation Commission. ACC Corporations Division Announces New Policies Aimed at Preventing Business Filing Fraud So while LLCs don’t owe a formal annual report, ignoring the Commission entirely for years still puts the entity at risk.
What the Annual Report Requires
The report itself is straightforward. You’ll provide:1Arizona Legislature. Arizona Revised Statutes 10-1622 – Annual Report
- Corporate name and state of incorporation
- Known place of business in Arizona, plus the name and address of your statutory agent
- Principal office address, which may differ from the Arizona business address for foreign corporations
- Names and business addresses of every current director and principal officer
- A brief description of the nature of the business
Nonprofits must also state whether the organization has members and confirm that all required corporate income tax returns have been filed with the Arizona Department of Revenue.2Arizona Legislature. Arizona Revised Statutes 10-11622 – Annual Report
The Certificate of Disclosure
Here’s the piece many business owners miss. You must file a Certificate of Disclosure alongside the annual report every year.5Arizona Corporation Commission. Instructions C002i Annual Report Extension Request It’s a separate document that discloses background information about any officer, director, or trustee, plus anyone who controls more than 10% of the corporation’s ownership interests. It asks whether any of those people have, within the past five years:
- Been convicted of a felony involving securities fraud, consumer fraud, antitrust violations, misrepresentation, or theft by false pretenses
- Been subject to a court injunction or judgment related to securities violations, consumer fraud, or antitrust laws
It also asks whether any person holding a 20% or greater interest has been involved in the bankruptcy or receivership of another corporation.6Arizona Legislature. Arizona Revised Statutes 10-202 – Articles of Incorporation The Certificate must be dated within 30 days of delivery to the Commission.7Arizona Corporation Commission. Instructions C003i Certificate of Disclosure If any answer is “yes,” supplemental forms with details about the individuals and legal matters are required. The Commission is required by law to forward “yes” answers to the Attorney General, so accuracy matters.
Due Dates, Fees, and Extensions
Your annual report is due on the anniversary of the date the Corporation Commission originally assigned as your filing date. That’s typically the month your corporation was formed or authorized to transact business in Arizona.1Arizona Legislature. Arizona Revised Statutes 10-1622 – Annual Report
Filing fees:8Arizona Corporation Commission. Fee Schedule – Corporations
- For-profit corporations: $45 regular, $80 expedited
- Nonprofit corporations: $10 regular, $45 expedited
If you can’t get the report filed on time, you can request an extension of up to six months. The catch: the extension request itself must be filed on or before your due date, and you have to pay the annual filing fee at the time you submit the request. Once the Commission receives both the request and the fee, the extension is granted automatically.1Arizona Legislature. Arizona Revised Statutes 10-1622 – Annual Report Filing without the fee, or after the deadline, won’t work.
How to File
As of January 2026, the Corporation Commission replaced its old eCorp system with a new platform called the Arizona Business Center.9Arizona Corporation Commission. Arizona Business Center – ACC’s New Online Business Filing Portal to Debut January 12, 2026 You’ll create an account on the portal, submit your annual report and Certificate of Disclosure electronically, and pay online. Digital filings give you immediate confirmation and process faster than paper.
Mail filings are still accepted. Print the forms, include a check or money order for the filing fee, and send everything to the Corporations Division in Phoenix. Mailed filings take longer to process, so build in extra time if your anniversary date is close. The Commission also allows corporations to use self-drafted annual report and Certificate of Disclosure forms, as long as those forms meet all statutory requirements and come with the Commission’s Guidance Worksheet.4Arizona Corporation Commission. ACC Corporations Division Announces New Policies Aimed at Preventing Business Filing Fraud
Late Penalties
For-profit corporations that miss the deadline face a penalty of 20% per month (or fraction of a month) of the fee owed. On a $45 filing fee, that’s $9 per month. The penalties keep accumulating until you either pay or the corporation is administratively dissolved.1Arizona Legislature. Arizona Revised Statutes 10-1622 – Annual Report
Nonprofits don’t owe monthly late penalties. Arizona law specifically exempts nonprofits from the 20% monthly penalty.1Arizona Legislature. Arizona Revised Statutes 10-1622 – Annual Report That doesn’t mean the deadline is optional. If a nonprofit fails to deliver its Certificate of Disclosure within 90 days after the annual report due date, the Commission will initiate administrative dissolution or revoke the foreign corporation’s authority to operate in Arizona.2Arizona Legislature. Arizona Revised Statutes 10-11622 – Annual Report
If Your Corporation Was Administratively Dissolved
When a corporation falls far enough behind on filings, the Commission administratively dissolves it. A dissolved corporation loses its authority to do business in Arizona. It can’t file lawsuits, enter into enforceable contracts in its corporate name, or take on new investors. Owners often don’t realize the dissolution has happened until they try to close a deal or defend a lawsuit and discover the entity’s status has lapsed.
Arizona gives dissolved for-profit corporations up to six years from the date of dissolution to apply for reinstatement. The application must state the corporation’s name, the effective date of dissolution, and confirm that the grounds for dissolution no longer exist. If another entity has taken your corporate name during the lapse, you’ll file articles of amendment adopting a new name as part of the reinstatement application.10Arizona Legislature. Arizona Revised Statutes 10-11422 – Reinstatement Following Administrative Dissolution The same six-year window and process apply to nonprofits.
When reinstatement is approved, it relates back to the date of dissolution, and the corporation is treated as though the dissolution never happened. You’ll still need to catch up on any missing annual reports and fees before the Commission will clear you. After the six-year window closes, reinstatement is no longer available, and forming a new entity is the only option left.