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setting up an llc in arizona

VIEWS: 138 PAGES: 4

									CORPORATIONs & LLCs                                                                                                                                                         Page 1 of 4

IN ARIZONA
                                                                   profit, or foreign corporations                              Publishing
                                                                   authorized to transact business;                             The state of Arizona requires that all
GENERAL INFORMATION                                                the reserved or registered name                              newly filed corporations and LLCs
                                                                   of a corporation; the fictitious                             publish a copy of their recently filed
                                                                   name of a foreign corporation;                               articles (LLCs can file a "notice")
                                                                   the name of a limited liability                              with a newspaper of general
Initial Filing Requirements
                                                                   company or foreign limited                                   circulation that is acceptable to the
                                                                   liability company; the                                       Arizona Corporation Commission.
Below is an overview of Arizona's                                  partnership name of a limited
fees and initial requirements for                                  liability partnership, registered                            Filing Fees
corporations and limited liability                                 limited liability partnership, or                                                Corporations      LLCs
companies.                                                         registered foreign limited liability                         Filing of Articles*    $60            $50
                                                                                                                                Expedited Filings      $35            $35
                                                                   partnership.                                                 Amendments*            $25            $25
Choosing a Name                                               •    Use of the words such as,                                    Good Standing          $10            $10
The following rules apply for                                      "Arizona" or "Service" do not                                Certificate
choosing a name for a corporation:                                 lend to the name being                                       Application for        $175           $150
• Corporation Names must contain                                                                                                Authority*
                                                                   distinguishable. However, words                              * All of these items require publishing
   the word "association",                                         like, "Enterprises" or "Ventures"                            subsequent to the state filing. See
   "corporation", "company",                                       do help to make a name                                       Publishing for more details.
   "incorporated", or "limited",                                   distinguishable.
   "Corp.", "Inc." or "Co."                                                                                                     Our fees for setting up a new entity
• Limited Liability Companies must                            Filing Times                                                      include the cost of publishing articles
   contain the word "limited liability                        Standard Filing - 6 Weeks (plus mail                              and filing the state required Affidavit
   company", "LLC", or "L.L.C."                               time)                                                             of publishing with the Arizona
• Should not contain language                                 Expedited Filing - 1-2 Weeks (We                                  Corporation Commission.
   stating or implying that the                               deliver and pick up articles directly
   corporation is organized for an                            from the Arizona Corporation                                      Publishing rules also apply to any
   unlawful purpose.                                          Commission)                                                       Amendments filed and to all Foreign
• Should be distinguishable from                                                                                                Corporations & LLCs who file an
   the name of domestic, non-                                                                                                   Authority to Do Business in Arizona.


                                        www.YoungFTA.com               Robyn D. Young, CPA, LLC                          480-367-6633
     This is for general information purposes and does not substitute professional or legal advise. Please notify and contact our office if you find any errors in this document.
CORPORATIONs & LLCs                                                                                                                                                         Page 2 of 4

IN ARIZONA
Management Requirements                                       •    Records of shareholders' actions                             Forms: Annual Report (E-File) -
                                                                   taken without a meeting;                                            Electronically File Annual
                                                              •    Written communications to                                           Report (instructions)
For Corporations
                                                                   shareholders within past three
• Directors: One or more; No
                                                                   years;                                                       Due            Pre-printed annual reports
  residence requirements; no age
                                                              •    List of names and business                                   Dates:         are mailed to companies
  requirements; Initial Directors
                                                                   addresses of current directors                                              two months before the
  must be listed on Articles of
                                                                   and officers;                                                               due date. The annual
  Incorporation.
                                                              •    Most recent annual report;                                                  report is due by the
• Officers: Not required to be listed
                                                              •    Any agreements among                                                        anniversary day of
  on Articles; Reported on annual
                                                                   shareholders.                                                               formation. Non-profits are
  report.
                                                                                                                                               due 4 and a half months
• Stock: Number of shares or par
                                                              For LLCs                                                                         after the fiscal year end,
  value does NOT alter filing fees
                                                              The state of Arizona does not have                                               or April 15th for calendar
  or annual fees.
                                                              any requirements for Limited                                                     year filings.
                                                              Liability Companies to maintain
For LLCs
                                                              anything similar to corporate
• Must have at least one Member.
                                                              records.
                                                                                                                                Corporation Tax Return
Records Requirements                                                                                                            Arizona 6.968% of net income or
                                                                                                                                Tax:    $50, whichever is
For Corporations
                                                                            Corporations                                                greater.
The following are required to be kept
in your corporate records:                                                                                                      Forms:          Form 1120 – 2006 US
• Articles of incorporation and all                                                                                                             Corporation Income Tax
                                                              Annual Filing Requirements
   amendments;                                                                                                                                  Return (instructions)
• Current bylaws;
• Minutes of shareholders'                                    Annual Report                                                                     Form 1120S – 2006 US
   meetings;                                                  Fee:    Annual Report fee is $45                                                  Income Tax Return for an
                                                                      (Profit) and $10 (Non-                                                    S Corp (instructions)
                                                                      Profit).

                                        www.YoungFTA.com               Robyn D. Young, CPA, LLC                          480-367-6633
     This is for general information purposes and does not substitute professional or legal advise. Please notify and contact our office if you find any errors in this document.
CORPORATIONs & LLCs                                                                                                                                                        Page 3 of 4

IN ARIZONA
           Form AZ 120 - 2006                                                                                                                  Partnership Forms List -
           Corporate Tax Return                              Annual Filing Requirements                                                        Partnership Forms 1999-
           (instructions)                                                                                                                      2006

           Form AZ 120S - 2006                               Annual Report                                                                     Corporate Forms List -
           Sub S Corporation Tax                             • There is no annual report                                                       Corporate Forms 1999-
           Return (instructions)                               requirement for LLCs                                                            2006

           Corporate Forms List -                            LLC Tax Returns
                                                                                                                               Due             Federal - Must be filed
           Corporate Forms 1999-                             Arizona The corporate tax rate is                                                 before the 15th day of
                                                                      6.968% of net income. If                                 Date:
           2006                                              Tax:                                                                              the 4th month following
                                                                      the LLC elects to be taxed
                                                                                                                                               the close of the tax year,
Due        Federal - Must be filed                                    as a Corporation, the
                                                                                                                                               or April 15th for calendar
Date:      before the 15th day of                                     minimum tax will be $50.
                                                                                                                                               year filings.
           the 3rd month following
           the close of the tax year,                        Forms:          Form 1065 – 2006 US                                               Arizona - Must be filed
           or March 15th for                                                 Partnership Return of                                             before the 15th day of
           calendar year filings.                                            Income (instructions)                                             the 4th month following
                                                                                                                                               the close of the tax year,
           Arizona - Must be filed by                                        Form AZ 165 - 2006                                                or April 15th for calendar
           April 15th for a business                                         Income Tax Return (if                                             year filings.
           operating on a calendar                                           LLC filing as a                                                   (If filing as a corporation
           year, or by the 15th day                                          Partnership)                                                      follow those due dates.)
           of 4th month following                                            (instructions)
           the close of the fiscal
           year.                                                             Form AZ 120 - 2006                                My Notes:
                                                                             Income Tax Return (if                                 _________________________
                                                                             LLC filing as a
                                                                             Corporation)                                          _________________________
 Limited Liability Company                                                   (instructions)                                        _________________________


                                       www.YoungFTA.com               Robyn D. Young, CPA, LLC                          480-367-6633
    This is for general information purposes and does not substitute professional or legal advise. Please notify and contact our office if you find any errors in this document.
CORPORATIONs & LLCs                                                                                                                                                         Page 4 of 4

IN ARIZONA
Arizona State Statutes                                                                                                              _________________________
                                                              Tucson Corporations Division
                                                                                                                                    _________________________
To research the State Statutes for                            400 West Congress Ste. 221
Arizona Corporations, click here.                             Tucson, AZ 85701-1347                                                 _________________________
To research the State Statutes for                            (520) 628-6560
                                                                                                                                    _________________________
Arizonan LLCs and Partnerships, click                         http://corporation.azcc.gov/
here.                                                                                                                               _________________________
                                                              Arizona Department of Revenue
                                                                                                                                    _________________________
                                                              P.O. Box 29079
Licensing                                                     Phoenix, AZ 85038-9079                                                _________________________
                                                              (602) 255-3381
                                                                                                                                    _________________________
Business Licenses                                             1-800-352-4090
To check on licensing requirements                            http://www.revenue.state.az.us                                        _________________________
for your business type, go to:
                                                                                                                                    _________________________
licensing guide.                                              Arizona Department of Commerce
                                                              1700 W. Washington, Suite 600                                         _________________________
Agencies                                                      Phoenix, AZ 85007
                                                                                                                                    _________________________
                                                              (602) 771-1100
If you have further questions                                 http://www.azcommerce.com/                                            _________________________
regarding business filings or fees,                                                                                                 _________________________
need additional filing forms, or want                         My Notes:
to contact your state's business                                                                                                    _________________________
                                                                  _________________________
division; here are the agencies'                                                                                                    _________________________
contact information.                                              _________________________
                                                                                                                                    _________________________
                                                                  _________________________
Arizona Corporation Commission                                                                                                      _________________________
Corporations Division                                             _________________________
1300 West Washington                                                                                                                _________________________
                                                                  _________________________
Phoenix, AZ 85007-2929                                                                                                              _________________________
(602) 542-3026                                                    _________________________


                                        www.YoungFTA.com               Robyn D. Young, CPA, LLC                          480-367-6633
     This is for general information purposes and does not substitute professional or legal advise. Please notify and contact our office if you find any errors in this document.

								
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