You can prepare your documents, or you can hire a licensed professional to prepare them for you. It is strongly recommended that you consult with an attorney and/or an accountant before forming your entity so that you can receive appropriate legal and tax advice for your particular needs. A.C.C. staff cannot tell you what type of entity to form or what language should be included in your documents.
You will need to completely prepare your documents before submitting them to the A.C.C. Corporations Division staff cannot assist you in completing the documents. You should submit the completed documents with a cover sheet. When your documents are completely filled out, you can submit them to the Corporations Division in person at the address below, or you can mail the documents with a check to the address below. Do not mail cash. Please read the information on acceptable payment methods here. Faxed documents are accepted only from persons with a money-on-deposit (MOD) account. At this time, we do not accept emailed documents for new entity filings, and documents cannot be submitted electronically by any method.
Arizona Corporation Commission, Corporations Division
1300 W. Washington St.
Phoenix, Arizona 85007
A.C.C. Corporations Division staff are not attorneys or licensed document preparers. Activities such as preparing documents for other persons to file with the A.C.C., assisting with the preparation of such documents, or giving legal opinions, are practicing law. It is illegal to practice law without a license. Our staff are not licensed to practice law and are not licensed document preparers, and we cannot give you advice or assist with the preparation of your documents. The forms we provide have detailed Instructions, and we encourage you to read those, and to seek advice from appropriately licensed professionals such as attorneys or accountants.
The particular form you file depends upon what action is being taken and what the entity type is or will be (corporation or limited liability company). There are separate forms for corporations and for LLCs. Be sure and use corporation forms for a corporation, and LLC forms for LLCs. The document will be rejected if the form type does not match the entity type, and filing fees will not be refunded. Under the eCorp “File” page you will find all forms based on the task you are trying to accomplish. It is strongly recommended that you consult with an attorney and/or an accountant before forming your entity so that you can receive appropriate legal and tax advice for your particular needs. A.C.C. staff cannot tell you what type of entity to form or what language should be included in your documents.
You must use the A.C.C. form for the corporation annual report, certificate of disclosure, and corporation statement of bankruptcy. Use of any other form created by or provided by the A.C.C. is optional.
The fee depends on the type of document being submitted, and the total cost can vary depending on whether you pay for expedited (faster) processing or not. Click here for fee schedules and payment information.
No. Filing fees are NOT refundable and may not be transferred to a different document.
The A.C.C. accepts deposits of monies to be used for paying filing fees of documents submitted to the A.C.C. The monies are deposited into money-on-deposit (“MOD”) accounts in the name of the holder of the account. Fees are deducted when documents are submitted with a cover sheet that instructs that the MOD account be charged. Each account has monthly statements issued showing the monthly transactions.
Anyone can establish a MOD account, although typically it is only done by persons who frequently file documents with this agency. There is no minimum balance. If the account does not have an adequate balance when documents are filed, those documents will be rejected for nonpayment of filing fees. It is up to the MOD account holder to determine whether adequate funds exist in the account – the A.C.C. does not monitor accounts for that purpose and no notices will be sent.
Use the SERVICE feature to access a MOD Account Application form that you can submit to establish a MOD account.
“Processing time” means the time it takes our staff to examine your document and either approve it or reject it. Document processing times can vary from week to week. In general, expedited processing typically takes 5 business days or less, and regular processing typically takes 30 business days or less. The current processing times are posted each Monday – click here. The posted processing time is counted in business days only (weekends and holidays are not included). The posted processing time does not include the time it may take to notify customers of the completion of the document or to place it in the mail. Notification or mailing may take extra time after the document has been either approved or rejected.
There are legal and tax differences between corporations and LLCs that require detailed explanation and advice that the A.C.C. cannot provide. In general, corporations are a different entity type than LLCs, and there are differences in how each type of entity is run or operated, and differences in how each is taxed by the Internal Revenue Service. Each type does, in general, provide protection from personal liability for those involved, but the extent of that protection always depends on the facts and circumstances surrounding the individual’s and the entity’s actions. It is recommended that you consult with competent legal and tax professionals in order to make an informed decision about what entity type is best for you. The Arizona Commerce Authority has information at this link: http://www.azcommerce.com/smallbiz, and there are numerous other resources on the internet.
An EIN (employer identification number) is obtained from the Internal Revenue Service, www.irs.gov. The I.R.S. has information on its website on how to apply online for the EIN. A TIN (taxpayer identification number) is issued by the Arizona Department of Revenue, www.azdor.gov. The Arizona Corporation Commission does not issue EINs or TINs.
The known place of business address (KPB) is required by statute, and it must be a street address in Arizona (not a P.O. Box or personal mail box). You can use the statutory agent’s street address as the KPB. The KPB is public record and will be viewable by the public via the internet on our website. If you are the statutory agent and do not want your residential address to be public record, then you should appoint someone else who can be the statutory agent with a street address.
Names and addresses provided on documents that are filed with the A.C.C. are public record. The names and addresses that are on filed documents are entered into our database, and that information is viewable by the public on our website via the internet. The documents themselves are also viewable by the public on our website via the internet. The Arizona Corporation Commission is required by law to provide access to this public information via the internet.
Yes. Documents filed with the A.C.C. are public record, and, if copies are requested, must be provided to the public. The documents and the information are also viewable by the public on the internet. The Arizona Corporation Commission is required by law to provide access to this public information via the internet.
Some documents must be published after they are approved for filing. You will be informed in the approval letter whether or not your document needs to be published. Do not publish until the document is approved for filing by the A.C.C.
It is not required, but you may send the Affidavit of Publication you receive from the newspaper to the A.C.C. for placement into the entity’s public record. If you do not submit the Affidavit of Publication to the A.C.C. you should retain it as part of your entity’s permanent record.
If an error is a typographical error, such as a misspelling or a mix-up of address numbers, then the correction can be made by submitting Articles of Correction. Articles of Correction cannot be used to correct substantive provisions, such as changing directors, officers, or members, or completely changing an address. Articles of Correction also cannot be used to change the name of the entity, with very rare exceptions for minor typographical errors in the name. Use the FILE feature to find the appropriate Articles of Correction form for your entity type (use corporation forms for corporations, and use LLC forms for LLCs). If the form type does not match the entity type, the document will be rejected. Read the Instructions to the Articles of Correction for more information.
Administrative dissolution is an action taken by the Arizona Corporation Commission when an entity fails to meet certain statutory requirements. An administratively dissolved entity may not conduct any business or affairs except that which is necessary to wind up its business or affairs. The entity may, however, apply for reinstatement within 6 years of the date of administrative dissolution. The fee for reinstatement is $100.00. Contact Customer Service with any questions at 602-542-3026, or, within Arizona only, 800-345-5819.
No. An administratively dissolved entity is subject to being reinstated. There have been situations where an entity is reinstated by persons who are not actually associated with the entity – this is business identity theft. If you are out of business, it is recommended you voluntarily dissolve or terminate the entity so that you do not subject your entity to potential business identity theft. If your corporation is out of business, you should submit Articles of Dissolution. If your LLC is out of business, you should submit Articles of Termination.
Find the category of Service of Process under the SERVICE feature for detailed information on serving an entity through the A.C.C.
Click here for the W-9 form from the Arizona General Accounting Office.