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Selecting the Arizona Corporation or LLC Name

When choosing a name for your Arizona corporation, it should be remembered that the name will be unique and will identify you as a separate entity transacting business in the state. The name of a corporation must end with “Incorporated,” “Corporation,” “Corp” or “Inc.”. When developing a name for a limited liability company it must end with “Limited Liability Company” or “LLC”.

The name you choose for your Arizona business will be identifying your corporation or LLC as a unique entity. The name will not be accepted if it is likely to mislead the public or if it too closely resembles the name of another corporation or LLC formed in Arizona.

Punctuation such as dashes, periods or commas should not be used in the name selection. It is advantageous to try to name your corporation or LLC so that it identifies with the goods or services you provide, but this is not required.

Selecting a Board of Directors

Arizona based corporations can have several members as directors but is only required to have one. Since the board is responsible for managing the corporation, it is suggested that the board be comprised of individuals that are officers or shareholders who have some type of daily involvement with the corporation. Arizona has no minimum age requirements for a director.

Arizona Taxes

Corporations based in Arizona are expected to file the Arizona Corporation Income Tax return, Form 120 or Form 120S annually, whether a “C” or “S” corporation. The amount of tax is dependent on a number of factors and the minimum amount due is $50.00.

LLC’s based in Arizona is required to file as either a corporation or a partnership dependent on the election made on the SS-4. Arizona maintains an individual income tax so employers are expected to withhold state income tax. Arizona maintains a sales and use tax with the rates depending on the resident county and/or city.

Registered Agent

The registered agent must have a physical street address within Arizona state. PO boxes are not acceptable, within Arizona.

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