Single-Member LLC in Arizona (2026)

Fact-checked by the LegalGlass editorial team against primary sources · Published Aug 6, 2026 · Last updated Aug 6, 2026

To form a single-member LLC in Arizona, you must file Articles of Organization with the Arizona Corporation Commission (ACC) for a $50 fee, appoint a statutory agent, and publish a notice of formation in an approved newspaper within 60 days of filing. The IRS treats a single-member LLC as a disregarded entity by default.

Single-Member LLC Overview in Arizona

A single-member limited liability company (SMLLC) in Arizona is a business entity owned by one individual. It provides personal liability protection to its owner, separating personal assets from business debts and obligations. The process for forming an SMLLC in Arizona is largely the same as forming a multi-member LLC, with key differences primarily in internal governance and federal tax treatment. Arizona law does not distinguish between single-member and multi-member LLCs for formation purposes; the same filing requirements apply to both.

The primary steps involve filing Articles of Organization with the Arizona Corporation Commission (ACC), appointing a statutory agent, and fulfilling the state's publication requirement. Federally, the IRS treats an SMLLC as a "disregarded entity" by default, meaning it is taxed as a sole proprietorship unless the owner elects corporate tax treatment. This guide details the specific requirements and considerations for establishing and maintaining a single-member LLC in Arizona.

Steps to Form an Arizona Single-Member LLC

Forming a single-member LLC in Arizona involves several distinct steps to ensure compliance with state regulations. Each step is crucial for establishing the LLC legally and maintaining its good standing.

1. Choose a unique LLC name: Select a name that includes an LLC designator (e.g., "Limited Liability Company," "LLC," or "L.L.C.") and is distinguishable from other entities registered with the ACC. You can check name availability through the ACC's online search portal. Consider reserving the name if you are not ready to file immediately.
2. Appoint a statutory agent: Every Arizona LLC, including single-member LLCs, must continuously maintain a statutory agent. This agent must be an individual Arizona resident or a domestic or foreign entity authorized to transact business in Arizona, with a physical street address in the state. The statutory agent's role is to receive legal documents and official correspondence on behalf of the LLC. The owner can serve as their own statutory agent if they meet the requirements.
3. File Articles of Organization (LLC-101): Prepare and file the Articles of Organization with the Arizona Corporation Commission. This document officially creates your LLC. It requires information such as the LLC's name, statutory agent details, principal address, and the character of business. The filing fee is $50 for standard processing. You can file online through the ACC's eCorp system or by mail.
4. Publish notice of formation: Arizona law requires LLCs to publish a notice of formation in an approved newspaper in the county of the LLC's known place of business within 60 days after the Articles of Organization are filed. The notice must run for three consecutive publications. If the LLC's known place of business is in Maricopa or Pima County, this publication requirement is waived. After publication, an affidavit of publication must be filed with the ACC.
5. Create an operating agreement: Although not legally required in Arizona, a written operating agreement is highly recommended for a single-member LLC. It outlines the LLC's operational rules, the owner's rights and responsibilities, and helps reinforce the liability shield by demonstrating the LLC's separate existence. It can also specify succession plans.
6. Obtain an EIN: If your single-member LLC has employees or elects to be taxed as a corporation, you must obtain an Employer Identification Number (EIN) from the IRS. Even if not strictly required, many banks require an EIN to open a business bank account. The EIN is free and can be obtained online from the IRS website.
7. Register for state and local taxes: Depending on your business activities, you may need to register for a Transaction Privilege Tax (TPT) license with the Arizona Department of Revenue (ADOR) if you sell goods or certain services. Check local city and county requirements for additional business licenses or permits.

For a broader perspective on LLC formation, see our guide on how to form an LLC.

Arizona Single-Member LLC Fees (2026)

The primary state fee for forming an Arizona single-member LLC is the $50 filing fee for the Articles of Organization. Other potential costs include name reservation, statutory agent services, and the mandatory publication fee. The table below outlines common fees associated with an Arizona SMLLC.

Publication fees vary significantly by newspaper and county. It is advisable to contact approved newspapers directly for current rates. The ACC's website provides a list of approved newspapers for publication requirements.

Arizona Statutory Agent Requirements

Every LLC in Arizona, including single-member LLCs, must maintain a statutory agent. This requirement is outlined in Arizona Revised Statutes Title 29. The statutory agent serves as the official point of contact for the LLC, responsible for receiving service of process, official correspondence from the ACC, and other legal notices. The agent must have a physical street address in Arizona, which is designated as the "statutory agent's known place of business." A Post Office Box is not sufficient.

The statutory agent can be an individual who is a resident of Arizona, or a domestic or foreign corporation, LLC, or other entity authorized to transact business in Arizona. The owner of a single-member LLC can act as their own statutory agent, provided they meet these residency and physical address requirements. Alternatively, many businesses opt to use a commercial statutory agent service. If the statutory agent or their address changes, an LLC must file a Statement of Change of Statutory Agent or Statutory Agent's Address (Form LLC-103) with the ACC, along with a $10 fee. Failure to maintain a statutory agent can lead to administrative dissolution of the LLC by the ACC. For more details, refer to our general guide on registered agent services.

Publication Requirement for Arizona LLCs

Arizona law mandates that all newly formed LLCs, including single-member LLCs, publish a notice of their formation. This requirement is a unique aspect of forming an LLC in Arizona compared to many other states. The notice must be published in an approved newspaper in the county where the LLC's known place of business is located. The publication must occur within 60 days after the Articles of Organization are filed with the ACC and must run for three consecutive publications.

The content of the notice typically includes the LLC's name, the name and address of its statutory agent, and the principal address of the LLC. After the publication is complete, the newspaper will provide an affidavit of publication, which must then be filed with the Arizona Corporation Commission. It is important to note that this publication requirement is waived for LLCs whose known place of business is located in either Maricopa County or Pima County. For LLCs outside these two counties, fulfilling this requirement is critical; failure to publish can result in the LLC being deemed non-compliant and potentially losing its good standing with the state.

Taxation of an Arizona Single-Member LLC

The taxation of a single-member LLC in Arizona involves both federal and state considerations. Federally, the IRS treats an SMLLC as a "disregarded entity" by default. This means the LLC itself is not taxed as a separate entity. Instead, its income and expenses are reported on the owner's personal tax return, typically on Schedule C (Form 1040) as if it were a sole proprietorship. The owner is responsible for paying self-employment taxes (Social Security and Medicare) on the LLC's net earnings. An SMLLC can elect to be taxed as a corporation (S-Corp or C-Corp) by filing IRS Form 2553 or Form 8832, respectively. For more on federal tax IDs, see how to get an EIN.

At the state level, Arizona does not impose a separate state income tax on LLCs. Instead, the income or loss from the SMLLC flows through to the owner's individual Arizona income tax return. The owner will report this income when filing their Arizona Form 140. However, many businesses in Arizona are subject to the Transaction Privilege Tax (TPT), which is a tax on vendors for the privilege of doing business in the state. If your single-member LLC sells goods or certain services, you will need to obtain a TPT license from the Arizona Department of Revenue (ADOR) and file TPT returns. This is often referred to as a sales tax, but it is legally distinct. Some cities and counties may also impose their own transaction privilege taxes or business license fees. For more on state tax obligations, see Arizona business tax.

Operating Agreement for a Single-Member LLC

While Arizona law does not explicitly require an operating agreement for any LLC, including a single-member LLC, it is highly recommended. An operating agreement is a crucial internal document that outlines the operational rules, management structure, and the rights and responsibilities of the owner. For a single-member LLC, it serves several important purposes:

• Reinforces liability protection: A well-drafted operating agreement helps demonstrate that the LLC is a separate legal entity from its owner, which is vital for maintaining the liability shield. It shows that the owner is treating the LLC as a distinct business, rather than merely an extension of themselves.
• Establishes clear rules: Even with a single owner, an operating agreement can define how decisions are made, how profits are distributed (if any are retained in the business), and how the business will operate.
• Provides for succession: It can include provisions for what happens to the business upon the owner's death or incapacitation, ensuring continuity or a clear plan for dissolution.
• Aids in business dealings: Banks, investors, and other third parties may request to see an operating agreement to understand the LLC's structure and operational guidelines.

Without an operating agreement, the LLC's operations would be governed by Arizona's default LLC statutes, which may not align with the owner's specific intentions. For more information, see our guide on LLC operating agreements.

Frequently Asked Questions

How do I form a single-member LLC in Arizona?

File Articles of Organization with the Arizona Corporation Commission (ACC) for a $50 fee, appoint a statutory agent, and publish a notice of formation in an approved newspaper within 60 days of filing.

Does an Arizona single-member LLC need an operating agreement?

Arizona law does not require an operating agreement for an LLC, even a single-member one. However, it is highly recommended to establish the LLC's rules, the owner's rights and duties, and to reinforce the liability shield.

What are the tax implications for a single-member LLC in Arizona?

By default, the IRS treats a single-member LLC as a disregarded entity, meaning its income and expenses are reported on the owner's personal tax return (Schedule C for sole proprietorship). Arizona does not have a separate state income tax for LLCs; the income flows through to the owner's individual Arizona income tax return. The LLC may need a Transaction Privilege Tax (TPT) license from the Arizona Department of Revenue.

Does a single-member LLC in Arizona need a statutory agent?

Yes, every LLC in Arizona, including single-member LLCs, must continuously maintain a statutory agent with a physical street address in Arizona. The statutory agent receives legal documents and official correspondence on behalf of the LLC.

Is publication required for an Arizona single-member LLC?

Yes, Arizona law requires LLCs to publish a notice of formation in an approved newspaper within 60 days after the Articles of Organization are filed with the ACC. This requirement applies to single-member LLCs as well, unless the LLC's known place of business is in Maricopa or Pima County.

Related

• How to form an LLC (cluster hub)
• How to form an LLC in Arizona
• Arizona registered agent requirements
• How to get an EIN
• LLC operating agreement
• Arizona business tax overview
• How to form an LLC in California (sibling)

Sources

1. Arizona Corporation Commission - Limited Liability Company (LLC) Information (overview, forms).
2. Arizona Corporation Commission - Corporations Division Fee Schedule ($50 Articles of Organization, $10 name reservation).
3. Arizona Corporation Commission - Publication Requirements for LLCs (details on notice, waiver for Maricopa/Pima).
4. Arizona Corporation Commission - Statutory Agent Information (requirements for agent, change of agent).
5. Arizona Corporation Commission - eCorp Online Filing System.
6. Arizona Department of Revenue - TPT Licensing (information on Transaction Privilege Tax license).
7. Arizona Department of Revenue - TPT Filing and Paying.
8. IRS - Single Member Limited Liability Companies (federal tax treatment as disregarded entity).
9. IRS - Get an Employer Identification Number (EIN) (free EIN application).
10. Arizona Revised Statutes - Title 29, Chapter 6, Article 1, Section 29-601 (Formation of LLC).
11. Arizona Revised Statutes - Title 29, Chapter 6, Article 1, Section 29-602 (Operating Agreement).
12. Arizona Revised Statutes - Title 29, Chapter 6, Article 1, Section 29-603 (Statutory Agent).
13. Arizona Revised Statutes - Title 29, Chapter 6, Article 1, Section 29-604 (Publication).
14. Cornell Law School Legal Information Institute - Disregarded Entity.
15. Cornell Law School Legal Information Institute - Sole Proprietorship.

LegalGlass provides general information for educational purposes and is not a law firm or a substitute for advice from a licensed attorney or tax professional. Laws, fees, and thresholds change; verify current requirements with the Arizona Corporation Commission and Arizona Department of Revenue before acting.