LLC fees in Arizona
Varies
Are LLC Fees Tax Deductible in Arizona?
Short answer: Yes, as a business expense: Arizona charges $50 ($85 expedited) to form an LLC; ongoing: None. Publication of formation notice required within 60 days unless statutory agent is in Maricopa or Pima County (ACC publishes online).
Annual report fees and state LLC taxes are ordinary business expenses (IRC §162). Formation fees are organizational costs: deduct up to $5,000 the first year and amortize the rest over 15 years (IRC §195, §709).
Records to keep: Keep the state filing receipt, proof of payment, and your LLC's formation and annual report confirmations.
LLC fees in Arizona
Varies
General Business
Yes, as a business expense: Arizona charges $50 ($85 expedited) to form an LLC; ongoing: None. Publication of formation notice required within 60 days unless statutory agent is in Maricopa or Pima County (ACC publishes online).
Business justification
Yes, as a business expense: Arizona charges $50 ($85 expedited) to form an LLC; ongoing: None. Publication of formation notice required within 60 days unless statutory agent is in Maricopa or Pima County (ACC publishes online). Annual report fees and state LLC taxes are ordinary business expenses (IRC §162). Formation fees are organizational costs: deduct up to $5,000 the first year and amortize the rest over 15 years (IRC §195, §709).
Category
- Tax Write-Off Rules