How to Form an Arizona Corporation

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Arizona's publication requirement: What you must do after approval

Arizona imposes a post-approval publication requirement that most other states don't have. Missing it puts your corporation's good standing at risk.

What the publication requirement is

Within 60 days after approval, Arizona law requires either newspaper publication or publication by the ACC in its public database. Your approval letter will state which method applies. When newspaper publication is required, use a qualifying newspaper in the county of the corporation’s known place of business and follow the notice instructions provided by the ACC. If you’re unsure whether a newspaper qualifies, reach out to the newspaper or use the approved newspaper list located in the ACC’s business services FAQs page (located under “General Questions”).

Who actually has to publish

The ACC itself generally publishes approved formation information for corporations whose known place of business is in Maricopa or Pima County. Corporations with a known place of business in another county are generally instructed to publish through a qualifying newspaper. Rely on the instructions in your approval letter rather than assuming.

How to complete the publication requirement

1. Receive your notice of publication. After formation, the ACC will send you a blank Notice for Publication form to bring to an approved newspaper.
2. Complete the notice form. Fill in the required details exactly as they appear in your approved articles, including your corporation name, ACC file number, and the names and addresses of your directors and officers.
3. Choose a qualifying newspaper. The ACC provides a list of qualifying newspapers for counties where newspaper publication is required. Select one in the county of the corporation’s known place of business.
4. Run the notice as directed. The notice is generally published for three consecutive publications, but follow the approval letter and the qualifying newspaper’s schedule.
5. Obtain your affidavit of publication. After the notice runs, the newspaper will provide an Affidavit of Publication as proof of compliance.
6. Retain your affidavit. Keep it in your corporate records. You can also upload it through the ACC's eCorp system.

What happens if you don't publish

Failure to complete required publication can become grounds for administrative dissolution. Before starting that process, the ACC must notify the corporation and provide an additional opportunity to submit proof of publication. Newspaper rates vary, so request written quotes from qualifying publications and retain the affidavit in your corporate records.

What to do after your Arizona corporation is approved

Approval creates your corporation, but several practical and compliance tasks still remain. Completing them early helps establish the business properly, maintain good standing, and prepare the corporation to operate.

Maintain corporate records

You’ll want to get this right from the very beginning. Arizona law requires you to keep the following records internally:

• Meeting minutes
• Accounting records
• A list of members
• Articles of incorporation
• Bylaws
• Board resolutions
• Written communications to members
• A list of current directors and officers
• Most recent annual report

Obtain an EIN, adopt bylaws, and hold your organizational meeting

An employer identification number is the corporation’s federal tax identification number and is commonly needed to open a business bank account, hire employees, and file federal taxes. You can apply for an EIN for free through the IRS.

Corporate bylaws govern how directors are elected, meetings are conducted, and decisions are approved. Arizona corporations keep them with their internal records rather than filing them with the ACC.

You’ll also need to hold your organizational meeting. This first formal meeting of your directors is where you adopt bylaws, elect officers, authorize a bank account, and handle other initial business. Document everything in meeting minutes and store them with your corporate records.

Elect S corporation tax status if applicable

Forming an Arizona corporation automatically makes it a C corporation for federal tax purposes. The corporation pays its own income tax, and shareholders also pay tax on dividends. To avoid double taxation, qualifying corporations sometimes elect S corporation status with the IRS.