How to Start a C-Corp in Arizona (Quick Answer)
To start a C-corp in Arizona, file Articles of Incorporation with the Arizona Corporation Commission, name a statutory agent, and pay the $60 filing fee. Once the Commission accepts the filing, your corporation legally exists.
Within 60 days of approval you also publish a notice in a newspaper, unless your known place of business is in Maricopa or Pima county. After that, you adopt bylaws, appoint directors and officers, issue stock, and get an EIN.
| Filing document | Articles of Incorporation |
| Where to file | Arizona Corporation Commission |
| Filing fee | $60 ($95 with expedited processing) |
| Publication | Publish a notice within 60 days of approval in the county of your known place of business, unless that county is Maricopa or Pima (the Commission posts it for you) |
| Statutory agent | Arizona's term for a registered agent; required, with a physical Arizona address |
| EIN | Required, free from the IRS (Form SS-4 by phone, fax, or mail if you have no SSN or ITIN) |
| Annual report | $45, due on your anniversary, filed with the Corporation Commission |
| Corporate income tax | Flat 4.9% on Arizona net income, with a $50 minimum |
| Foreign owner (25% or more) | File Form 5472 with Form 1120 every year, or face a $25,000 minimum penalty |
First-year cost: $60 to file, plus newspaper publication if you are outside Maricopa and Pima counties, commonly $50 to $150, plus a statutory-agent service if you use one.
Arizona has a publication step corporations must complete within 60 days of approval, publishing a notice in a paper in the county of your known place of business.
If that county is Maricopa or Pima, the Corporation Commission posts the notice for you and you skip the newspaper. Arizona corporations also file an annual report, which Arizona LLCs do not.
TL;DR
- Publish within 60 days, unless you are in Maricopa or Pima county: Arizona corporations publish a formation notice in a county newspaper, but the Commission handles it for Maricopa and Pima filers.
- Step 1, name: pick a unique name with a corporate designator (Inc., Incorporated, Corporation, or Corp.) and check it with the Corporation Commission.
- Step 2, statutory agent: name one with a physical Arizona address (Arizona's term for a registered agent).
- Step 3, Articles of Incorporation: file with the Corporation Commission for $60.
- Step 4, publish: publish the notice within 60 days of approval, unless your known place of business is in Maricopa or Pima county.
- Step 5, bylaws: adopt internal bylaws and keep them with your records.
- Step 6, directors and officers: appoint the board and officers and hold an organizational meeting.
- Step 7, issue stock: authorize and issue shares, keep a stock ledger, and file the 83(b) election within 30 days if your shares vest.
- Step 8, EIN: get a free EIN from the IRS, by Form SS-4 if you have no SSN or ITIN.
- Foreign owner (25% or more): file Form 5472 with Form 1120 every year, or risk a $25,000 penalty.
- Ongoing: a $45 annual report on your anniversary, plus the flat 4.9% corporate income tax.
Why Form a C-Corp in Arizona?
Arizona has a flat 4.9% corporate tax, a $60 filing fee, and growing markets in Phoenix and Tucson.
- A flat 4.9% corporate income tax.
- A $60 filing fee to form.
- Growing metro markets in Phoenix and Tucson.
If you plan to raise venture capital, investors will most likely want a Delaware C-corp. If you will run the business in Arizona and not raise venture money, forming in Arizona avoids registering and paying in two states.
Step 1: Choose and Reserve Your Corporate Name
- Include a corporate designator such as "Inc.", "Incorporated", "Corporation", or "Corp."
- Search the Corporation Commission's database to confirm the name is available and different from existing entities.
- Arizona lets you reserve a name for 120 days for a fee if you are not ready to file.
Step 2: Appoint a Statutory Agent
Arizona calls its registered agent a statutory agent. It is the same role: a person or company with a physical Arizona address, available to accept legal and state documents for the corporation.
- The agent must have a physical Arizona address, not a PO box, and must consent to the appointment.
- The address is public record, so many owners use a commercial service.
- A commercial agent commonly costs $50 to $150 a year.
Step 3: File Your Articles of Incorporation
The Articles of Incorporation is the filing that legally creates your corporation. You file it with the Arizona Corporation Commission.
- It lists the corporate name, statutory agent, known place of business, and the number of shares the corporation is authorized to issue.
- The fee is $60, or $95 with expedited processing.
- Once the Commission accepts it, your corporation exists and the 60-day publication clock starts.
Step 4: Publish Your Notice of Incorporation
Arizona requires most corporations to publish a notice of incorporation after the Commission approves the filing. You publish in a newspaper in the county of your known place of business, in three consecutive publications, within 60 days of approval.
- Maricopa and Pima counties are the exception. If your known place of business is there, the Corporation Commission posts the notice on its public database and you do not publish in a newspaper.
- Everywhere else, the cost is paid to the newspaper, commonly $50 to $150.
- Keep the affidavit of publication with your records.
Step 5: Adopt Corporate Bylaws
Bylaws are the internal rulebook for how the corporation is run. They are not filed with the state, but a corporation is expected to have them, and banks and investors often ask to see them.
- They set out how directors and officers are elected, how meetings and votes work, and how shares are handled.
- They stay with your records, not with the Corporation Commission.
- Skipping them weakens the separation between you and the corporation that liability protection depends on.
Step 6: Appoint Directors and Hold the Organizational Meeting
A corporation is run by a board of directors, who appoint the officers that handle day-to-day work. Right after formation, the incorporator or initial directors hold an organizational meeting, or sign a written consent in place of one.
- Appoint the initial board and elect officers (usually at least a president, secretary, and treasurer; one person can hold several roles).
- Adopt the bylaws and authorize the issuance of stock.
- Keep signed minutes or the written consent with your records.
Step 7: Authorize and Issue Stock
Issuing stock is how founders get their ownership, and it is easy to rush. The board authorizes shares, then the corporation issues them to the founders and any early shareholders.
- Issue shares to each founder and record what they paid (cash, property, or services).
- Keep a stock ledger, a running record of who owns how many shares.
- Deliver stock certificates or record the issuance electronically, per your bylaws.
The 83(b) election, and its 30-day deadline: if your founder shares vest over time, you generally have 30 days from the grant date to file an 83(b) election with the IRS.
It lets you be taxed on the small value at grant instead of the higher value as the stock vests. The 30-day window cannot be extended, and missing it can be expensive.
Step 8: Get an EIN, Even Without an SSN
An EIN is your corporation's federal tax ID, needed to file taxes, run payroll, and open a bank account. It is free from the IRS.
- With an SSN or ITIN, apply online and get the EIN in minutes.
- Without an SSN or ITIN, apply on Form SS-4 by phone, fax, or mail.
- The EIN is always free; you never pay the IRS for one.
Open a US Business Bank Account
Once you have the EIN, open a dedicated business bank account before money moves through the corporation.
- Keeping corporate and personal funds separate protects the liability shield; mixing them is a common reason courts pierce it.
- Banks usually ask for the filed Articles of Incorporation, the EIN letter, and often the bylaws or a board resolution.
- A separate account also makes bookkeeping and the corporate tax return simpler.
If Your Arizona C-Corp Is Foreign-Owned
An Arizona C-corp that is 25% or more owned by a non-US person has an extra federal filing that many international founders miss.
- The corporation files Form 5472 with its annual Form 1120 to report transactions with the foreign owner, such as money put in or paid out for services.
- It is required every year there are reportable transactions, even with little or no profit.
- The penalty is steep: a missed or late Form 5472 starts at $25,000 per form, per year.
Handle Arizona's Ongoing Compliance
Two obligations run every year: the annual report and the corporate income tax.
The $45 Annual Report
- Every Arizona corporation files an annual report with the Corporation Commission for $45.
- It is due on your anniversary date, the date the Commission approved your filing.
- Unlike Arizona LLCs, which file no annual report, corporations must file one, and missing it can lead the Commission to dissolve the corporation.
Arizona Corporate Income Tax (4.9%)
- Arizona charges a flat 4.9% corporate income tax on Arizona net income, with a $50 minimum.
- It is filed with the Arizona Department of Revenue, separate from the federal Form 1120.
- Federally, the corporation files Form 1120 and pays 21% corporate tax, due the 15th day of the 4th month after year-end.
How Much Does It Cost to Start a C-Corp in Arizona?
| What you pay | Amount | When |
|---|---|---|
| Articles of Incorporation filing | $60 ($95 expedited) | One time, at formation |
| Newspaper publication (outside Maricopa and Pima) | ~$50 to $150 | One time, within 60 days of approval |
| Statutory-agent service (optional) | ~$50 to $150 a year | Yearly, if you use one |
| Annual report | $45 | Yearly, on your anniversary |
| Arizona corporate income tax | Flat 4.9% ($50 minimum) | Yearly |
| Federal corporate tax | 21% of profits | Yearly, with Form 1120 |
How Long Does It Take to Start a C-Corp in Arizona?
- Standard processing at the Corporation Commission takes a few weeks, and expedited service is available for an added fee.
- Publication follows approval and must happen within 60 days, unless you are in Maricopa or Pima county.
- The EIN follows: minutes online with an SSN or ITIN, or same day to several weeks by Form SS-4 without one.
Common Mistakes to Avoid
- Missing the 60-day publication if your known place of business is outside Maricopa and Pima counties.
- Assuming no annual report is due. Arizona LLCs file none, but corporations file a $45 report each year.
- Missing the 30-day 83(b) deadline on vesting founder stock.
- Overlooking Form 5472 if the corporation is 25% or more foreign-owned.
- Using a PO box for the statutory agent, which Arizona does not accept.
How FinStackk Helps
FinStackk is an accounting and tax compliance platform for U.S. businesses, taking you from incorporation through ongoing accounting, tax, and compliance in one place.
We handle Arizona C-corp formation, from the Articles of Incorporation to the EIN, through Fin-Start, including the statutory agent and the publication step.
Once the corporation exists, Fin-Tax keeps the federal Form 1120 deadline, estimated taxes, and the Arizona 4.9% corporate income tax on a proactive calendar. Complyy tracks the $45 annual report on your anniversary and your statutory-agent renewal. Book a free demo to see them in action.
FAQ
Does Arizona require newspaper publication to incorporate?
Usually, yes. Arizona corporations publish a notice of incorporation in a newspaper in the county of their known place of business, in three consecutive publications, within 60 days of approval. The exception is Maricopa and Pima counties, where the Corporation Commission posts the notice on its public database and no newspaper publication is needed.
How much does it cost to start a C-corp in Arizona?
It costs $60 to file the Articles of Incorporation ($95 expedited). If your known place of business is outside Maricopa and Pima counties, add newspaper publication, commonly $50 to $150. Going forward, the main recurring items are the $45 annual report and the flat 4.9% corporate income tax.
Does an Arizona C-corp file an annual report?
Yes. Arizona corporations file an annual report with the Corporation Commission for $45, due on the anniversary of approval. This is a point of confusion because Arizona LLCs do not file an annual report, but corporations do, and missing it can lead the Commission to dissolve the corporation.
What is a statutory agent in Arizona?
A statutory agent is Arizona's term for a registered agent, a person or company with a physical Arizona address who accepts legal and state documents for the corporation. The agent must consent to the role, and a PO box does not qualify. Many owners use a commercial service to keep a personal address off the public record.
Should I form my C-corp in Arizona or Delaware?
If you plan to raise venture capital, Delaware is what investors expect. If you will operate in Arizona and not raise venture money, forming in Arizona avoids registering and paying in two states, since a Delaware corporation doing business in Arizona still has to register and pay here. Choose based on where you operate and whether you will raise money.
Can a non-US resident start an Arizona C-corp?
Yes. Arizona sets no citizenship or residency requirement to own a corporation. You will need an Arizona statutory agent and an EIN, which you apply for on Form SS-4 by phone, fax, or mail without an SSN. If a non-US person owns 25% or more, the corporation also files Form 5472 with its Form 1120 every year, with a $25,000 minimum penalty for missing it.