FAQs

It is highly recommended that you submit your filings on the A.C.C.'s website, ABC. The ABC website will allow you to create an account in order to file your documents online. Filing online is fast, simple and convenient. In fact, some online filings can be made instantaneously; whereas, filing via mail or fax will require a wait time. Also, when you file online, the filing system will ensure that you complete all of the required fields and it will provide helpful commentary along the way to make sure your filing gets done properly. 

Of course, as an alternative, you can also file your documents via mail or fax. If you file via mail or fax, there's a few things to keep in mind. First, please ensure that your filing is accompanied by a cover sheet, which should include all of the submitter's information. Also, if you are filing via mail, please ensure that all the required documentation and filing fees are enclosed. Cash cannot be accepted via mail. If you are filing via fax, please be aware that you must have a Money-on-Deposit (MOD) account in order to pay for your filing. If filing via fax, you can submit your filing to: 602-542-4100.

Lastly, please be aware that A.C.C. staff cannot assist you in preparing your filings. If you have formation, tax, or legal questions, it is strongly recommended that you consult with an attorney or tax professional before submitting your filing.

Mailing Address:

Arizona Corporation Commission                                                                                                                                                              Corporations Division
1300 W. Washington St.
Phoenix, Arizona 85007

A.C.C. staff are not licensed to practice law and are not licensed document preparers. As such, we cannot give you advice or assist with the preparation of your documents. The forms we provide have detailed Instructions, which are intended to assist in your filing needs.  

As an alternative to filling out paper forms, please consider completing your filing online at ABC. The online system is designed to ensure that your online filing meets the minimum statutory requirements. 

The particular form you file depends upon what action is being taken and what the entity type is or will be (corporation or LLC). There are separate forms for corporations and for LLCs. Be sure and use corporation forms for a corporation, and LLC forms for LLCs. The document will be rejected if the form type does not match the entity type, and filing fees will not be refunded.

You are strongly encouraged to submit all your filings electronically by using our online system,  ABC. When filing online, the ABC system will assist you in selecting the proper filing for your particular needs. 

If you would still like to submit your filing using a paper form, you may find a list of our downloadable forms and instructions here: Paper Forms. Please note that you will need to login to your ABC dashboard in order to access the downloadable forms. 

The A.C.C. forms were designed to ensure compliance with statutory filing requirements. In other words, the A.C.C.'s forms have all the requirements needed in order to get your filing approved. However, our forms are not required and you may file your own forms if you choose to. Just keep in mind that your forms must meet all the statutory requirements pursuant to Arizona law. 

Please find the schedule of fees by clicking here.

No, fees are not refundable. Pursuant to Arizona law, filing fees are not refundable or transferable. 

For a full description of acceptable payments, please click here.

The A.C.C. accepts deposits of monies to be used for filing fees on our ABC system. The monies are deposited into Money-On-Deposit (“MOD”) accounts in the name of the holder of the account. Each account has monthly statements issued showing the monthly transactions.

Anyone can establish a MOD account, although typically it is only done by persons who frequently file documents with the A.C.C. There is no minimum balance. If the account does not have an adequate balance when documents are filed, those documents will be rejected for nonpayment of filing fees. It is up to the MOD account holder to determine whether adequate funds exist in the account – the A.C.C. does not monitor accounts for that purpose and no notices will be sent.

Use the ABC MOD Account feature to create a MOD Account. Upon accessing your ABC Dashboard, you will find the ability to set up a MOD Account by clicking Online Services, then Service Requests.

The A.C.C. refers to "processing time" as the estimated number of days it will take for our staff to review your filing. Due to the volume of documents that the A.C.C. receives, we do offer several options when determining the level of speed in which you would like your document to be reviewed.  

Depending on the type of filing you are completing, you are generally able to select from the following options:

• Regular (no additional fee; the estimated processing time is typically 14-16 days)
• Expedite ($35 in addition to the filing fee; the estimated processing time is typically 3-5 days)
• Next day ($100 in addition to the filing fee; the filing will be reviewed by the C.O.B. on the following business day)
• Same day ($200 in addition to the filing fee; the filing will be reviewed by the C.O.B. on the same business day)
• 2 hour ($400 in addition to the filing fee; The filing will be reviewed within 2 hours of receipt). 

For more detailed information, please visit our processing times link, which is updated at the beginning of each week. If you are interested in more information about our Same Day/Next Day services, please visit the following link. 

Although both are business types, there are significant differences between corporations and limited liability companies. To determine which type is right for you, you may want to consider consulting with a qualified professional such as an attorney or tax expert. 

As a general description, corporations are owned by its shareholders and they are managed by its officers and directors. On the other hand, LLCs are owned by its members and they are managed by a manager(s) or its members.  Corporations allow for an unlimited amount of shareholders and there is no restriction on who can hold shares. LLCs do not issue shares but they can have multiple owners, called members, who all own a percentage of the company.

In addition to the above, there are extensive tax and liability differences between the two entity types. 

An EIN (Employer Identification Number) is obtained from the Internal Revenue Service,  www.irs.gov. The I.R.S. has information on its website on how to apply online for the EIN. A TIN (Taxpayer Identification Number) is issued by the Arizona Department of Revenue,  www.azdor.gov. The Arizona Corporation Commission has no association with the issuance of EINs and TINs. 

For LLCs, the location of your business is referred to as the "Principal Address." For Corporations, the location of your business is referred to as the "Known Place of Business."

If you have an LLC, the statutes allow your Principal Address to be anywhere. Although the Principal Address is intended to reflect the location of the business, if you have an internet based business, you will need to give consideration to which address you use. Please be aware that your Principal Address is a public record and is viewable online. Therefore, you may want to consider using an address different from your home address if you have an internet based business and if you are not comfortable using your home address as a public record. If you have an internet business, you may consider using a P.O. Box or the address of your Statutory Agent, if permissible. 

If you have a Corporation, the statutes indicate that your Known Place of Business must be a physical address within Arizona. For Corporations, you must use a physical street address. P.O. Boxes and personal mailboxes are not permissible. Please be aware that your Known Place of Business address is a public record and is viewable online. Therefore, in the event that you have an internet based company and you are not comfortable using your home address as a public record, you may want to consider using the physical street address of your Statutory Agent, if permissible.

Names and addresses provided on documents that are filed with the A.C.C. are public record. In fact, all filings received and processed by the A.C.C. are considered public records and are viewable to the public. The A.C.C. is required by law to provide access to public information. 

By law, certain documents must be published in a newspaper of general circulation or posted to the A.C.C.'s database. The determining factor typically depends on the county where the business or statutory agent are located. Following the approval of your filing, the A.C.C. will inform you by letter if your document is required to be published. 

If you received a letter from the A.C.C. notifying you that your document must be published, please feel free to view a list of newspapers in general circulation. The list of newspapers is provided as a public courtesy, as the A.C.C. does not endorse or have affiliation with any particular newspaper.

Although it is not required, many customers choose to file their Affidavit of Publication with the A.C.C. The Affidavit of Publication is provided by the newspaper as verification of the publication. If you choose to file this document with the A.C.C., it will be placed into your business' filing history and it will be viewable as public record. If you do not file the Affidavit of Publication with the A.C.C., you should retain it as part of your business' records. 

You may correct inaccurate or non-substantive errors on a filing through a Statement of Correction. A Statement of Correction is used when the alteration does not materially alter any substantive provision of the original filing. For example, you may file a Statement of Correction if you need to correct a minor typographical error such as a misspelling of a name or the erroneously listed numbers of an address.

As long as the Statement of Correction does not intend to substantively change original information, then this filing can be used to correct small, erroneous defections.

If you have identified that the A.C.C. made an error when entering the information on your filing, please feel free to call or email us at 602-542-3026 or answers@azcc.gov, so that we may quickly resolve the matter for you.

Administrative dissolution will only occur if a business fails to meet certain statutory requirements. For example, a corporation fails to submit an annual report or a business fails to pay their statutory filing fees. If a business has been administratively dissolved, that business may not conduct any business or affairs, except that which is necessary to wind up their business affairs.

A business may apply for reinstatement as long as the administrative dissolution occurred within the last 6 years. Please note that there is a reinstatement fee of $100.00, which is in addition to any filings or fees that may be past due. If the administrative dissolution occurred more than 6 years ago, the business will need to apply for a new formation as they are no longer eligible for reinstatement. 

No. If your company is going or has gone out of business, you should take the proper steps to voluntary terminate or dissolve your business. 

There have been situations where companies that went out of business were reinstated by persons who were not associated with the original business. This is called business identify theft. To help minimize your risk of becoming a victim of business identity theft, it is crucial that you properly terminate or dissolve your business. 

For LLCs that intend to go out of business, you should submit Articles of Termination. For corporations that intend to go out of business, you should submit Articles of Dissolution. 

Serving legal documents onto a business is referred to as Service of Process. You can serve a business by delivering your legal documents to the physical address of the statutory agent. For corporations only, if the corporation fails to maintain a Statutory Agent at the physical address listed on the A.C.C.'s records, then the A.C.C. will accept Service of Process on behalf of the corporation. For the A.C.C. to accept Service of Process, you will need to provide two copies of the documents being served, a $25.00 payment, and an affidavit of attempted service indicating that you first attempted to serve the corporation's statutory agent at their listed address.

Please note, the A.C.C. will not accept Service of Process for LLCs. 

Click here for the W-9 form from the Arizona General Accounting Office.