Key figures
Arizona compliance
2026, with sources
Registering and staying registered
A Delaware corporation files an Application for Authority with the Arizona Corporation Commission, $175 at regular processing, and keeps a statutory agent in Arizona. Each year it files an annual report, $45, due on its registration anniversary. Arizona has no franchise tax.
The corporate return, Form 120, is due on the 15th day of the fourth month after year end.
Licenses and the rest of the calendar
TPT licensing runs through ADOR for the state and every city. Payroll runs through ADOR for withholding and DES for unemployment insurance. Unclaimed property — uncashed payroll and vendor checks, customer credits — is reported and paid to ADOR’s Unclaimed Property Unit by November 1 each year, covering the twelve months ending June 30, after a due diligence letter to each owner. Arizona doesn’t require a report from a holder with nothing to report.
Deadlines
- Registration anniversaryAnnual report
- 15th day of the 4th month after year endCorporate income tax returnForm 120
- 15th day of the 4th, 6th, 9th and 12th monthsCorporate estimated tax installmentsForm 120ES
- Nov 1Unclaimed property report and payment
- Jan 31Annual withholding reconciliation, W-2sForm A1-R
- 20th of the following monthTPT return (monthly filers)TPT-2
The federal baseline
This page covers what Arizona adds. The federal rules underneath it apply here too.
Common questions
When is the Arizona annual report due?
On the anniversary of the date the company registered in Arizona, every year. The Corporation Commission charges $45 for regular processing, and a late report brings a monthly penalty and eventually a notice of administrative revocation.
Do we register with each city?
No. Since 2017 the Department of Revenue issues one TPT license and collects for the state and all the cities, so a business no longer licenses with Phoenix or Tempe separately. Each city still sets its own rate and its own taxable categories.
Compliance next door
- CACalifornia complianceA Delaware corporation qualifies with the Secretary of State for $100, files a $25 Statement of Information every year, and owes the FTB at least $800 a year from its second year.
- NVNevada complianceQualify with the Secretary of State, then file an annual list and renew the state business license each year by the end of your anniversary month. There is no income tax return.
- UTUtah complianceRegister for $59, renew for $18 on each anniversary, file the TC-20 with at least the $100 minimum tax, and report unclaimed property each year.
- COColorado complianceRegister with the Secretary of State for $100, file a $25 periodic report each year, and register separately with any home-rule city you do business in. No franchise tax.
- NMNew Mexico complianceA certificate of authority, an initial report within 30 days, a $25 biennial report, and the CIT-1 with its $50 franchise tax each year.
More of the Arizona guide
- AccountingAccounting and state tax in ArizonaCorporate tax, conformity to federal rules, apportionment and what it does to your books
- ReceivablesReceivables and sales tax in ArizonaSales tax registration, economic nexus, whether SaaS is taxable, and collecting from customers
- PayablesPayables and contractors in ArizonaPaying vendors and contractors: 1099 filing, use tax, contractor tests and withholding
- PayrollPayroll taxes and employer rules in ArizonaWithholding, unemployment insurance, paid leave, minimum wage and the rules on paydays
- AdvisoryAdvisory: credits and decisions in ArizonaCredits, incentives and the decisions that are cheaper to get right the first time
Sources
Checked against each agency’s own page on . Rates and thresholds change, usually on January 1.
General information for US companies, not tax, legal or accounting advice for yours. Rules and thresholds change; confirm the specifics with a CPA or the agency before you act on them.