AZ LLC Forms: Everything You Need to Know
In Arizona, the tax efficiency and relative ease of formation make LLCs an attractive business type for business owners. 3 min read
2. Statutory Agent Acceptance Form
3. Articles of Organization
4. Employer Identification Number Application Form
5. Licenses and Permit Forms
6. State Tax Forms
7. Federal Tax Forms
AZ LLC forms include the Application to Reserve Limited Liability Company Name form, the Articles of Organization, the Statutory Agent Acceptance Form, the EIN application, and the Joint Tax Application form. In Arizona, the tax efficiency and relative ease of formation make LLCs an attractive business type for business owners.
Application to Reserve Limited Liability Company Name Form
Forming an LLC starts with naming. The name of a new LLC should meet all requirements of the Arizona Corporation Commission. You can find out if a name is available and does not infringe any trademark by searching the Commission's website and the United States Patent and Trademark Office database.
When the owners find an available name, they should reserve the name. This is done so that another entity does not pick the name before the company has the opportunity to file its Articles of Organization. The name can be reserved for about four months. To book a name, submit the completed Application to Reserve Limited Liability Company Name form to the Arizona Corporation Commission. Be prepared to pay $45 if you file online; otherwise, the fee is $10.
Foreign LLCs that want to register in Arizona should likewise reserve the company's name. Since there is no guarantee that the company's name will be available in Arizona, the company should be prepared to use a fictitious name. A resolution adopting the fictitious name is then filed along with the other documents.
Statutory Agent Acceptance Form
Arizona requires every LLC to have a statutory agent. This agent should be available to send and receive legal documents on the LLC's behalf and must acknowledge the appointment by filing the Statutory Agent Acceptance form. The completed form is submitted along with the other documents during the filing of the Articles of Organization.
Articles of Organization
To officially create an LLC in Arizona, you need to file Articles of Organization with the Arizona Corporation Commission. You can submit the form online, in person, or by mail. The Articles of Organization should state the following:
- The LLC's name
- The LLC's statutory agent
- The LLC's address
- The names and addresses of the company's members and managers
Filling the Articles of Organization costs $50 for normal processing or $85 if you choose expedited processing.
Foreign LLCs that wish to conduct business in Arizona must register by mail. They should appoint a local statutory agent and submit a certificate of existence along with the other documents to the Arizona Corporation Commission. Filing costs $150.
Although Arizona law does not require LLCs to have an operating agreement, company owners should consider creating an agreement. The agreement spells out the operating procedures and ownership of the company.
Employer Identification Number Application Form
The IRS requires all LLCs that have multiple members or employees to get an Employer Identification Number (EIN). The number enables the company to pay state and federal taxes. You can apply for an EIN for free.
Licenses and Permit Forms
Your LLC might also need to apply for certain permits and licenses. To find out about the particular licenses or permits your LLC needs, you can research using the US SBA Guide to Federal Business Licenses and Permits, the Arizona Department of Revenue website, and your local Chamber of Commerce.
State Tax Forms
If your business is involved in selling goods or if it has employees, you must register with the Arizona Department of Revenue. You can register online or by mail using Form JT-1. Businesses that sell taxable goods or services may also be required to register for the Arizona Transaction Privilege Tax.
In addition, all LLCs that have employees should register for the Arizona Unemployment Compensation Tax and the Employee Withholding Tax.
Federal Tax Forms
LLCs need to report income to the IRS annually. LLCs normally use Form 1065 for this purpose unless they choose to be treated differently for tax purposes.
- LLCs that desires to be treated as C-corps must file the Entity Classification Election, Form 8832. Subsequently, they file Form 1120 annually.
- Companies that decide to be treated as S-corps file Form 1120S and reports from each owner.
- LLCs that want to be treated as sole proprietorships report using Form 1040.
The one common annual form LLCs don't have to file in Arizona is the annual report. The form is not required by Arizona law.
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