Stay current before the registry makes the decision for you.

Annual reporting is a recurring statutory obligation. The right deadline, fee, and cure strategy depend on entity type, formation date, fiscal year, and whether the record is already delinquent.

How to read the obligation

Separate the registry report from the tax account.

An annual report, annual registration, or periodic statement generally keeps the public entity record current. It may update an address, agent, officer, manager, principal office, or other statutory information. It does not necessarily replace a franchise-tax return, income-tax filing, sales-tax return, business license renewal, or beneficial-ownership filing.

Before putting a deadline on a calendar, identify the entity’s domestic or foreign status, the formation or qualification date, the reporting period, the current registered agent, and the agency that receives the payment. If the entity changed states, converted, merged, or was reinstated, the anniversary logic may not be what a new operator expects.

LLCRecurring obligation

Limited liability company

Arizona generally does not require LLCs to file annual reports with the ACC. LLCs remain responsible for maintaining the statutory agent, principal address, and other record information and for filing amendments or changes when required. There is no routine ACC LLC annual-report fee in the verified 2026 fee schedule; tax filings, transaction-privilege-tax licenses, and federal obligations are separate. Do not confuse the corporation annual-report requirement with an LLC reporting requirement.

Practical checkpoint

Confirm the due date in the entity’s live record, review the agent and principal address before filing, and retain the accepted report and payment confirmation.

CORPRecurring obligation

Corporation

For-profit Arizona corporations file an annual report for $45.00 regular or $80.00 expedited; nonprofits file for $10.00 regular or $45.00 expedited. The precise annual due date is entity-specific and appears in the ACC record, with online filing available up to 90 days before the due date. The ACC may grant a six-month extension, but the annual-report fee remains due when the extension is requested and the original annual due-date cycle does not permanently change.

Information discipline

Corporations may have to report officers, directors, issued shares, principal offices, or other public information. Review the filing carefully before submission.

Tax and franchise context

A report fee is not the whole annual cost.

No separate Arizona corporate franchise tax applies. Arizona instead imposes corporate income tax under the Arizona Department of Revenue's tax system; the ACC's annual-report and Certificate of Disclosure fees are registry charges, not franchise tax. A corporation's income-tax liability depends on Arizona taxable income, filing classification, apportionment, credits, and current Department of Revenue law. The ACC does not calculate or collect the corporation's income tax through the entity-search portal.

Emergency cure desk

If the deadline has passed, treat the record as an active legal issue.

Late-filing consequences

For-profit corporation annual-report delinquency penalties accrue at $9.00 per month after the assigned due date, according to the ACC FAQ; nonprofits are not assessed that annual-report penalty. The annual report, fee, and accrued penalties may be filed before administrative dissolution. The penalty is in addition to the $45.00 for-profit annual-report fee and does not eliminate the need to file the report or maintain the statutory agent.

If an Arizona corporation misses its annual report, the ACC sends a delinquency notice and changes the status to Pending Inactive. Approximately 60 days after the first delinquency notice, a final delinquency notice is sent if the report is still missing; approximately 60 days after the final notice, the corporation may be administratively dissolved. An administratively dissolved corporation may conduct only winding-up activity. The ACC can also pursue administrative action when statutory-agent or principal-address information is not maintained, including a 60-day response process described in its notices.

Reinstatement playbook

Confirm the corporation's status and calculate every missing annual report, fee, and $9-per-month delinquency charge. File the delinquent reports and pay the amounts due; if the corporation is already administratively dissolved, file the ACC reinstatement application and any required statutory-agent/address updates. Pay the $100.00 corporation reinstatement fee plus all annual-report charges and penalties. Confirm that the entity is within the six-year reinstatement window and that its statutory agent accepts the appointment. Then verify the online record has returned to active status and separately cure any Arizona Department of Revenue obligations.

Financial exposure: Arizona's verified ACC FAQ states that an administratively dissolved corporation may apply for reinstatement for six years at a $100.00 fee, in addition to delinquent annual reports, annual-report fees, and penalties. For-profit reports carry the $9.00-per-month delinquency charge; nonprofits are not assessed that penalty. Back taxes are separate Department of Revenue liabilities and are not included in the ACC reinstatement fee. LLC reinstatement or termination fees depend on the relevant LLC form and status.

A disciplined annual-report workflow

1. Verify status before filing

Search the entity by legal name or ID and confirm whether it is active, delinquent, revoked, expired, or administratively dissolved. A report may not be accepted online when the entity is already out of good standing.

2. Reconcile public information

Compare the state record with the operating agreement, charter, board or manager records, registered-agent engagement, tax account, and principal-office information. A report can be a compliance control, not just a payment screen.

3. Cure every related default

File missing reports, pay the correct base fees and penalties, replace a failed agent, obtain tax clearances when required, and submit the reinstatement or requalification document. Partial payment may leave the entity in the same status.

4. Preserve evidence

Save the accepted filing, receipt, certificate, and updated public search result. Lenders, buyers, contracting partners, and foreign registrars often need proof that the cure actually posted.

Do not confuse administrative status with dissolution

An administrative termination or revocation is a state action against the registration. It is not always the same as a voluntary dissolution, a tax closure, or a final winding-up process. Review the jurisdiction’s cure rules and the entity’s obligations to creditors, owners, employees, and taxing authorities before treating the matter as closed.