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Arizona LLC annual report: there isn't one — here's what can still dissolve your LLC

Last reviewed August 1, 2026 · azcc.gov sources linked below

Arizona is one of the few states where the answer to "when is my LLC's annual report due?" is: never. The Arizona Corporation Commission's own FAQ says it flatly — "No, LLCs are not required to file annual reports. Only corporations are required to file annual reports." No recurring fee, no recurring form. But "no report" has never meant "nothing can go wrong," and as of 2025 that's truer than it used to be: the ACC adopted an LLC Attestation of Existence policy under which LLCs that go quiet for two years get an electronic notice and 60 days to respond — and silence starts the administrative-dissolution process. If your statutory agent or address on file is stale, that notice is exactly the kind you'd never see.

The core facts

ItemArizona LLC
Annual reportNone. LLCs file no annual or biennial report; only corporations do (for-profit corporations: $45/yr, with $9/month late penalties)
Recurring state fee$0 to the ACC for a standard LLC in a normal year
What must stay currentStatutory agent and known place of business — changes are filed with the ACC (e.g. Statement of Change, Articles of Amendment)
Attestation of ExistenceACC policy adopted May 8, 2025: each January, LLCs with no filings in 2 years are sent an electronic notice; 60 days to confirm existence via the online portal, or administrative-dissolution proceedings begin (status "pending inactive," 120-day process)
If dissolvedWind-up activities only; reinstatement costs $100 (plus any past-due filings/fees) and is available for 6 years — after that, you must form a new entity
WhereArizona Business Center — the ACC's online filing portal (launched January 12, 2026, replacing eCorp)

A letter demanding an "Arizona LLC annual report fee" is not from the state. Because the ACC requires no annual report from LLCs, any mailer telling your Arizona LLC to pay an annual-report or "compliance" fee is a third-party solicitation at best. Real ACC obligations are filed — and verified — through the ACC's own portal, and its records are searchable free.

The new attestation rule: how a "no-report" LLC can now be dissolved for silence

In May 2025 the ACC's Corporations Division adopted four fraud-prevention policies — two-forms-of-ID for filings, an optional LLC Signing Authority Form, self-drafted report forms for corporations, and the one that matters most for LLC owners: Policy 3, the LLC Attestation of Existence. Per the ACC's announcement, each January the Division will identify LLCs that have filed nothing in two years and send an electronic notice to the statutory agent and/or business owner. Responding takes one click in the online portal. But if no response arrives within 60 days, the Division "will commence the administrative dissolution process on the grounds that the LLC's statutory agent and/or principal address have not been kept current," with the LLC's status set to "pending inactive" during the 120-day dissolution process. The ACC tied the policy's effective date to its new online filing system — the Arizona Business Center, which launched January 12, 2026 — so quiet LLCs should treat the January notice cycle as live now and confirm their standing directly with the ACC.

Notice what the grounds are: not a missed report — Arizona still has none for LLCs — but a stale statutory agent or address. The attestation is a probe for exactly the failure mode that "no annual report" states breed: an LLC formed years ago, still legally alive, whose contact chain quietly rotted. In Arizona, keeping your agent and address current has effectively become the annual obligation.

What dissolution costs in a "free" state

Where you areWhat it costs
Normal year, records current$0 to the ACC
Attestation notice received, response clicked within 60 days$0 — but only if the notice could reach you
No response in 60 daysAdministrative-dissolution process begins; status "pending inactive"
Administratively dissolvedWind-up activities only — no new business in the entity's name
Reinstating (within 6 years)$100 + any past-due filings and fees
More than 6 years dissolvedReinstatement unavailable — new formation required (new EIN/banking/contract cleanup follows)

How Arizona compares

Arizona belongs to the small no-report club with Ohio, Missouri, New Mexico and South Carolina — and, like Ohio (where trade names still expire every five years), it shows why "no report" states still bite: the obligations that remain are the quiet ones. It's cheaper than Delaware, which skips the report but charges a flat $300 franchise tax every June 1, and than Virginia, which skips the report but bills a $50 annual fee with a three-month cancellation cliff. Arizona corporations, meanwhile, live under a real report regime — $45 a year, $9/month penalties, and a two-notice staircase to administrative dissolution — worth knowing if you hold both entity types. Confused about which obligation your state imposes? Start with franchise tax vs. annual report, explained. Already lost good standing here or anywhere else? The recovery path is in what to do if you missed your annual report.

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Official sources