Whether or not your LLC itself needs to file an Arizona state income tax return depends on how you’ve chosen to have your LLC taxed at the federal level.

Single-Member LLCs in Arizona

The LLC itself usually doesn’t file a state-level return. However, the owner files a personal state-level return (Arizona Form 140) that includes the LLC’s profits or losses.

Form 140 vs Form 140A vs Form 140EZ

Arizona has a few types of Form 140. You must use Arizona Form 140 if any of the following apply to you:

• Your Arizona taxable income is $50,000 or more (regardless of filing status)
• You are making adjustments to your income
• You itemize deductions
• You claim tax credits (other than the family income tax credit, the credit for increased excise taxes, or the property tax credit)
• You are claiming estimated payments

Estimated taxes: If you meet the threshold for the current tax year, as a full year resident, you must file quarterly estimated tax payments. Your Arizona gross income is the same as your federal adjusted gross income (AGI).

See the instruction document for threshold information on the Arizona Department of Revenue Individual Estimated Tax Payment Form

You can also check out these resources from the Arizona Department of Revenue:

• Individual Income Tax Forms
• Individual Income Tax Highlights

Multi-Member LLCs in Arizona

The LLC itself may need to file an Arizona Partnership Return (Form 165). Additionally, K-1s must be issued to each LLC Member. And the owners file a personal state-level return that include the LLC’s profits or losses.

However, you no longer need to include your federal Partnership return (Form 1065, federal Schedules K-1, and federal supporting schedules) with your Arizona Form 165 Return.

Due date: March 15th if LLC/Partnership runs on the calendar year. If running a different fiscal year, the due date is the 15th day of the 3rd month after the close of the taxable year.

Check out these resources from the Arizona Department of Resources for more information:

• Partnership Forms
• Partnership Highlights

LLC taxed as a C-Corporation

The LLC itself must file a tax return with the Arizona Department of Revenue to pay your Arizona income tax. Check with your accountant to make sure you file all the correct documents, including AZ Form 120.

This tax return (and the income tax payment) must be filed and paid by all LLCs that are taxed as C-Corps, regardless of their gross receipts, net income, or activity levels.

That said, the Arizona DOR no longer requires that you attach your federal Form 1120 with your AZ Form 120.

Due date: April 15th if your LLC taxed as a C-Corp (LLC/C-Corp) runs on the calendar year. If your LLCs runs a different fiscal year, the due date is the 15th day of the 4th month after the close of the taxable year.

Estimated taxes: If your LLC/C-Corp estimates income tax liability to be $1,000 or more, you must file quarterly estimated tax payments.

The Arizona Department of Revenue has these pages with more information:

• Corporate Income Tax Forms
• Corporate Income Tax Highlights

LLC taxed as an S-Corporation

The LLC itself must file Arizona tax return Form 120S and pay any income tax owed, regardless of their gross receipts, net income, or activity levels.

That said, the Arizona Department of Revenue no longer requires that you attach your federal Form 1120S with your AZ Form 120S.

Due date: March 15th if your LLC taxed as an S-Corp (LLC/S-Corp) runs on the calendar year. If running a different fiscal year, the due date is the 15th day of the 3rd month after the close of the taxable year.

Estimated taxes: If your LLC/S-Corp estimates income tax liability to be $1,000 or more, you must file quarterly estimated tax payments.

And check out the Arizona Department of Revenue Corporate Income Tax Forms page.