Arizona Articles of Organization: Cost & Filing (2026)
You form an Arizona LLC by filing Articles of Organization (Form L010) with the Arizona Corporation Commission and paying the $50 filing fee - or $85 for expedited processing. You must name an Arizona statutory agent, and in most counties you must publish a notice of formation within 60 days. Arizona LLCs do not file an annual report.
Quick Answer
- Document
- Articles of Organization, Form L010
- Filing fee
- $50 regular, $85 expedited (2026)
- Agency
- Arizona Corporation Commission (ACC) - file via eCorp
- Statutory agent
- Required - Arizona address; signs Form M002
- Publication
- Required in most counties; Maricopa & Pima exempt
- Annual report
- Not required for Arizona LLCs
- Governing law
- A.R.S. Title 29, Chapter 7 (Arizona LLC Act)
Arizona Agency and Document: Corporation Commission, Form L010
An Arizona limited liability company is created by filing Articles of Organization with the Arizona Corporation Commission (ACC), the state agency that oversees business entities. The correct document for an LLC is Form L010. Filing the Articles - and the ACC's approval of them - is the legal act that brings the LLC into existence under the Arizona Limited Liability Company Act, A.R.S. Title 29, Chapter 7. Arizona uses "Articles of Organization," not "Certificate of Formation"; if you searched for the latter, see Arizona Certificate of Formation for why the terms differ.
You file online through the ACC's eCorp system, which is the fastest route; mail and in-person filing are also accepted. The Articles ask for the LLC name, the statutory agent and address, the known place of business in Arizona, the management structure, and the members or managers. For the national overview see how to form an LLC and the full state walkthrough at how to form an LLC in Arizona.
How to File Arizona Articles of Organization, Step by Step
Forming an Arizona LLC is a five-step process. Each step maps to a requirement of A.R.S. Title 29 or a related tax rule.
- Choose and check your LLC name. Select a name that includes an LLC designator - "LLC," "L.L.C.," or "Limited Liability Company" - and is distinguishable from names already on file. Search availability in the ACC business entity search, and confirm the name does not infringe a federal trademark.
- Appoint an Arizona statutory agent. Name a statutory agent - Arizona's term for a registered agent - with a physical Arizona street address. The agent must sign a Statutory Agent Acceptance (Form M002) consenting to serve.
- File the Articles of Organization (Form L010). Submit Form L010 with the ACC through eCorp and pay the $50 filing fee, or $85 for expedited processing. Once the ACC approves it, your LLC legally exists.
- Publish notice of formation. In most Arizona counties you must publish a notice of your LLC in an ACC-approved newspaper for three consecutive publications within 60 days of approval. LLCs with a statutory agent address in Maricopa or Pima County are exempt because the ACC posts notice on its database.
- Get an EIN and register for taxes. Apply for a free federal EIN from the IRS, and if you sell taxable goods or services, obtain a Transaction Privilege Tax (TPT) license from the Arizona Department of Revenue.
After filing, adopt an operating agreement (Arizona does not file it) and open a business bank account with your stamped Articles and EIN.
Arizona LLC Filing Fees (2026)
The core cost of an Arizona LLC is the $50 Articles of Organization fee. The table lists the state fees most new LLCs encounter. Amounts are effective for 2026 and are set by the state, not by any filing service.
| Item | Form | Fee (2026) | Agency |
|---|---|---|---|
| Articles of Organization (create the LLC) | Form L010 | $50 | Corporation Commission |
| Expedited processing (add-on) | Form L010 | +$35 ($85 total) | Corporation Commission |
| Statutory Agent Acceptance | Form M002 | $0 (no fee) | Corporation Commission |
| Publication of notice | Newspaper notice | Varies (roughly $60–$300) | Approved newspaper |
| Annual report | None for LLCs | $0 (not required) | - |
| Federal EIN | IRS Form SS-4 | $0 (free) | IRS |
Publication cost is not a state fee - it is what the newspaper charges - and it varies by county and paper. Because Arizona charges no annual report fee, the $50 filing fee (plus one-time publication) is often the entire lifetime state cost of keeping the LLC active - a meaningful saving compared with states that bill $50 to $800 a year. For a full breakdown across the life of the business, see Arizona LLC cost.
Arizona Statutory Agent Requirement
Arizona uses the term statutory agent for what most states call a registered agent. Under A.R.S. §29-3115, every Arizona LLC must continuously maintain a statutory agent with a physical Arizona street address to receive service of process and official notices. You name the agent in the Articles of Organization, and the agent must sign a Statutory Agent Acceptance (Form M002) filed with the Articles.
The agent can be an individual Arizona resident or a qualified entity, and you may act as your own statutory agent, name a member, or hire a commercial service. The statutory agent's county also determines the publication requirement below. To change agents later, file the ACC's change form. Failing to maintain a statutory agent can lead the ACC to administratively dissolve the LLC. See Arizona statutory agent requirements and the national registered agent overview.
The Arizona Publication Requirement
Arizona is one of a handful of states with an LLC publication requirement. After the ACC approves your Articles, you must publish a notice of formation in an ACC-approved newspaper in the county of your known place of business for three consecutive publications, and do so within 60 days of approval. The newspaper then provides an affidavit of publication; you keep it with your records.
There is a key exception: if your statutory agent's address is in Maricopa County or Pima County, you do not need to publish, because the ACC posts the notice on its public database in lieu of newspaper publication. For LLCs in the other counties, publication is mandatory, and failing to complete it can jeopardize the LLC's good standing. Confirm approved newspapers and current rules on the ACC website before you publish.
EIN, TPT License, and Arizona Taxes
A federal Employer Identification Number (EIN) is issued free by the IRS and is used to open a bank account, hire employees, and file taxes. By default, the IRS treats a single-member LLC as a disregarded entity and a multi-member LLC as a partnership; either can elect corporate or S-corporation treatment by filing the appropriate IRS form.
Arizona has a state income tax (a flat individual rate that LLC profits flow through to) but no franchise tax. If your LLC sells taxable goods or certain services, you must obtain a Transaction Privilege Tax (TPT) license from the Arizona Department of Revenue before making sales - TPT is Arizona's version of a sales tax. Many cities also levy their own privilege tax, often collected through the same TPT license. Arizona has no general statewide business license, but local and professional licenses may apply. See business licenses in Arizona and Arizona LLC cost.
No Annual Report - Ongoing Compliance
Unlike most states, Arizona does not require LLCs to file an annual report with the Corporation Commission or pay an annual fee to stay active. (Corporations must file an annual report, but LLCs are exempt.) That makes Arizona one of the lowest-maintenance states for an LLC once it is formed. Your ongoing obligations are instead keeping a valid statutory agent, filing and paying TPT and state income tax as they come due, and renewing any local or professional licenses. Because the state sends few reminders, calendar your tax deadlines yourself. See Arizona annual report for how the no-report rule works and what corporations must do differently. To close the LLC later, file Articles of Termination after winding up - see how to dissolve an LLC in Arizona.
Frequently Asked Questions
How much does it cost to file Arizona Articles of Organization?
The ACC charges $50 to file Form L010, or $85 for expedited processing. Publication in a newspaper is a separate cost in most counties. See Arizona LLC cost.
What form creates an Arizona LLC?
The Articles of Organization, Form L010, filed with the Arizona Corporation Commission along with a Statutory Agent Acceptance (Form M002). You can file online through eCorp.
Does an Arizona LLC need a statutory agent?
Yes. Arizona requires a statutory agent - its term for a registered agent - with a physical Arizona street address who accepts the role in writing on Form M002.
Do I have to publish my Arizona LLC?
In most counties, yes: three consecutive publications in an approved newspaper within 60 days of approval. LLCs with a statutory agent address in Maricopa or Pima County are exempt.
Does Arizona require an annual report for LLCs?
No. Arizona LLCs do not file an annual report with the Corporation Commission. Only corporations do.
How long does Arizona LLC approval take?
Standard processing runs several weeks depending on ACC volume; the $85 expedited fee shortens it, often to a few business days for online filings. Check current times on the ACC website.
Related
- How to form an LLC (cluster hub)
- How to form an LLC in Arizona
- Arizona Certificate of Formation (term explained)
- Arizona statutory agent requirements
- Arizona business entity search
- How much does an Arizona LLC cost?
- How to dissolve an LLC in Arizona
- Articles of Organization (national)
Sources
- Arizona Corporation Commission - Corporations Division (Articles of Organization, eCorp filing).
- Arizona Corporation Commission - Form L010, Articles of Organization (PDF).
- Arizona Corporation Commission - eCorp online filing and entity search.
- Arizona Corporation Commission - Filing Fees ($50 Articles; $35 expedite).
- Arizona Corporation Commission - Publishing Requirements (three publications, 60 days, Maricopa/Pima exemption).
- Arizona Corporation Commission - Business Services FAQs (LLCs do not file annual reports).
- Arizona State Legislature - A.R.S. §29-3201, Articles of organization.
- Arizona State Legislature - A.R.S. §29-3115, Statutory agent.
- Arizona State Legislature - A.R.S. Title 29, Partnership and Limited Liability Company Act.
- Arizona Department of Revenue - Transaction Privilege Tax (TPT) (license required for taxable sales).
- Arizona Department of Revenue - Businesses in Arizona (income tax and TPT overview).
- IRS - Limited Liability Company (LLC) (federal default classification).
- IRS - Get an Employer Identification Number (free EIN).
LegalGlass provides general information for educational purposes and is not a law firm or a substitute for advice from a licensed attorney or tax professional. Laws, fees, and thresholds change; verify current requirements with the Arizona Corporation Commission and Arizona Department of Revenue before acting.