Form an S-Corp in Arizona
Forming an S-Corp in Arizona costs $60 in state filing fees and typically takes 7-10 business days to process. Arizona charges no recurring annual report fee for this entity type (check the notes below for other filings). Arizona also requires you to publish notice of the new S-Corp — a cost many guides leave out.
Last verified October 2026 against official Arizona sources · see sources
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How to File
Choose a Corporate Name
Select a unique name for your S-Corporation that includes a required designator such as 'Corporation,' 'Incorporated,' 'Company,' or an abbreviation like 'Corp.' or 'Inc.' Conduct a name availability search on the Arizona Corporation Commission (ACC) eCorp portal to confirm the name is not already in use.
30 minutes
Appoint a Statutory Agent (Registered Agent)
Designate a statutory agent — an individual or entity with a physical Arizona street address — who will receive official legal and government correspondence on behalf of the corporation. The statutory agent must consent to the appointment in writing.
1-2 hours
File Articles of Incorporation with the ACC
Prepare and file Articles of Incorporation with the Arizona Corporation Commission, either online through the ACC eCorp system or by mail. The filing fee is $60 for standard processing, and the Articles must include the corporate name, statutory agent information, number of authorized shares, and incorporator details.
1-2 hours
Fulfill Arizona Publication Requirement
Arizona law requires newly formed corporations to publish a Notice of Incorporation in an approved newspaper of general circulation in the county of the corporation's known place of business for three consecutive publications. The ACC will send specific publication instructions after the Articles are approved.
3 weeks (for publication period)
What's Next After Filing
Once your S-Corp is officially formed, you'll want to complete these important steps:
- •Create Corporate Bylaws and Organizational Documents — Draft corporate bylaws governing the internal management, officer roles, shareholder rights, and meeting procedures of your corporation. While bylaws are not filed with the state, they are legally important and should be adopted at the organizational meeting of the board of directors.
- •Obtain an EIN and Open a Business Bank Account — Apply for a federal Employer Identification Number (EIN) from the IRS at no cost, which is required for tax filings, payroll, and banking purposes. Use the EIN to open a dedicated business bank account to maintain separation between personal and corporate finances.
- •Elect S-Corporation Tax Status with the IRS — File IRS Form 2553 (Election by a Small Business Corporation) to elect S-Corporation tax treatment, ensuring all shareholders meet eligibility requirements (U.S. citizens or residents, no more than 100 shareholders, only one class of stock). This election must generally be filed within 75 days of incorporation or by March 15 for the election to apply to the current tax year.
Fees and Processing Time
- State filing fee:
- $60
- Expedite fee:
- $85
- Standard processing:
- 7-10 business days
- Expedited processing:
- Same day (if submitted by 2:00 PM MST)
Arizona charges $60 for standard Articles of Incorporation filing. Expedited 'Same Day' service is available for an additional $85 fee. An additional $35 fee applies for expedited processing within a few hours. Publication costs (required for Arizona corporations) typically range from $30–$100 depending on the newspaper and county.
S-Corp in Arizona: Quick Answers
How much does it cost to form an S-Corp in Arizona?
The state filing fee is $60, plus $85 if you choose expedited processing. Budget separately for the required newspaper publication. Optional costs such as a paid registered agent are on top of that.
How long does it take to form an S-Corp in Arizona?
Standard processing is 7-10 business days; expedited processing is same day (if submitted by 2:00 PM MST).
Does an S-Corp in Arizona need a registered agent?
Yes. You must name a registered agent with a physical Arizona address. You can serve as your own agent if you have a Arizona street address and are available during business hours.
Does Arizona require an S-Corp to publish a notice?
Yes. Arizona requires a published notice after formation. Requirements and cost vary by county — check the filing steps and notes on this page.
What are the annual fees and filings for an S-Corp in Arizona?
Arizona does not require an annual report for this entity type.
Advantages
- ✓Pass-through taxation eliminates double taxation — income and losses flow directly to shareholders' personal tax returns, avoiding federal corporate income tax at the entity level.
- ✓Shareholder-employees can reduce self-employment tax liability by splitting compensation between reasonable salary and distributions, which are not subject to FICA taxes.
- ✓Arizona does not require annual reports, saving time and avoiding annual report filing fees that many other states charge.
- ✓S-Corporations provide limited liability protection, shielding shareholders' personal assets from business debts and legal judgments.
- ✓The S-Corp structure lends credibility and a formal corporate structure that can attract investors and facilitate business relationships.
Considerations
- •The IRS imposes strict eligibility restrictions on S-Corporations — no more than 100 shareholders, only U.S. citizens or resident alien shareholders, and only one class of stock is permitted.
- •Arizona's mandatory publication requirement adds cost and a multi-week delay to the formation process that LLCs and many other states' corporations do not face.
- •S-Corporation shareholders who are employees must receive a 'reasonable salary,' which is subject to payroll taxes, creating administrative complexity and payroll processing obligations.
Annual Obligations
How an S-Corp Compares in Arizona
S-Corp vs. LLC
Unlike an LLC, an S-Corporation requires a more formal structure with a board of directors, officers, bylaws, and regular shareholder meetings, but an S-Corp may offer greater self-employment tax savings for high-earning owners through the salary/distribution split. Arizona LLCs do not have the publication requirement that Arizona corporations (including S-Corps) must fulfill.
S-Corp vs. Corporation
An S-Corporation is a C-Corporation that has elected special IRS pass-through tax treatment, eliminating the double taxation that C-Corporations face on corporate profits and dividends. The trade-off is that S-Corps face IRS restrictions on the number and type of shareholders that C-Corporations do not have.
S-Corp vs. Partnership
Unlike a general or limited partnership, an S-Corporation provides full limited liability protection to all shareholders, protecting personal assets from business liabilities. Partnerships have more flexible profit-sharing and ownership structures, while S-Corps are restricted to one class of stock and no more than 100 shareholders.
S-Corp vs. Nonprofit
An S-Corporation is a for-profit entity designed to generate income for its shareholders, whereas a nonprofit corporation is organized for a public or charitable purpose and may qualify for tax-exempt status under IRS Section 501(c)(3). Nonprofits cannot distribute profits to members or shareholders and have different governance requirements.
Sources
Fees, steps and deadlines on this page come from Arizona's official filing office and tax agency pages listed below and were last verified in October 2026. Fees change — confirm on the official site before you file.
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