Arizona LLC annual report & franchise tax deadlines 2026-2027
Every recurring Arizona filing for LLCs, S corps and C corporations — due dates, fees and the official source for each. Last verified Oct 21, 2026.
LLC
| Report | No annual report for LLCs Confirmed on official page |
|---|---|
| Due | Arizona LLCs do not file an annual report |
| State fee | — |
| How often | annual |
Corporation (C & S corp)
| Report | Annual Report (with Certificate of Disclosure) Confirmed on official page |
|---|---|
| Due | Each year by the due date assigned in the corporation's anniversary month (shown on its eCorp record) |
| State fee | $45 ($80 expedited) |
| How often | annual |
Franchise & entity-level taxes
| No separate statewide franchise or entity-level tax listed for this state. |
State income & estimated tax
| Corporate income tax | Yes |
|---|---|
| C corp return | Apr 15 |
| Partnership / S corp return | Mar 15 (Form 165 / 120S) |
| Corporate estimates | Apr 15, Jun 15, Sep 15, Dec 15 (follows the federal corporate schedule) |
General pattern — verify Calendar-year pattern; confirm with the revenue department.
Sales tax
Transaction Privilege Tax (TPT). Filing frequency is assigned by liability; returns are due the 20th of the following month (paper) or the last business day for electronic filing.
General pattern — verify Your assigned frequency and due day appear in your state tax account.
IRS disaster postponements in Arizona
No active IRS disaster postponements for Arizona as of Oct 21, 2026. See all deadline changes.
Your Arizona calendar
Add your formation month/year to date anniversary-based reports. Calendar-year filers; weekend and federal-holiday dates roll to the next business day.
Upcoming deadlines
Not tax advice — verify each date with the linked source. Fiscal-year filers' dates differ.
Tools that help you stay compliant
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Arizona deadline FAQ
When is the Arizona LLC annual report due?
Arizona LLCs do not file an annual report.
How much does the Arizona LLC annual report cost?
There is no LLC annual report fee because no report is filed; see the franchise/entity taxes section for any annual tax.
When is the Arizona corporation annual report due?
Each year by the due date assigned in the corporation's anniversary month (shown on its eCorp record). Fee: $45 ($80 expedited). S corporations file the same report as other corporations.
Does Arizona have a franchise tax or annual LLC tax?
We don't list a separate statewide franchise or entity-level tax for Arizona. Income and sales taxes may still apply.
When are Arizona business income tax returns due?
C corporations: Apr 15. Pass-through entities (partnerships, S corps): Mar 15 (Form 165 / 120S). These are general calendar-year patterns — confirm with the state revenue department.
How often do I file Arizona sales tax?
Transaction Privilege Tax (TPT). Filing frequency is assigned by liability; returns are due the 20th of the following month (paper) or the last business day for electronic filing.
What happens if I miss a Arizona deadline?
Most states charge a late fee or penalty and interest, and an entity that keeps missing its annual report can lose good standing and eventually be administratively dissolved. Check the official source for the exact penalty and reinstatement steps.
Official sources
- https://azcc.gov/faqs
- https://azdor.gov
- https://ecorp.azcc.gov/
- https://azcc.gov/docs/default-source/corps-files/fee-schedules/fee-schedule-llcs.pdf
- https://www.azleg.gov/ars/10/01622.htm
- https://www.azleg.gov/ars/10/01422.htm
- https://azcc.gov/docs/default-source/corps-files/fee-schedules/fee-schedule-corporations.pdf
- https://www.azcc.gov/docs/default-source/corps-files/instructions/c002i-instructions-ar-extension-request.pdf
Federal dates: IRS Publication 509. Disaster relief: IRS tax relief in disaster situations.
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