Key Takeaways
- Arizona recognizes the PLLC as a distinct entity type for licensed professionals (A.R.S. § 29-4102 ("Professional limited liability company formation"), with § 29-844 governing special restrictions)
- Arizona does not require licensing board pre-approval as a condition of filing
- Filing fee: $50 base
- Arizona is unusually permissive here. A.R.S. § 29-4102 defines a PLLC as organized for purposes that include rendering "one or more categories" of professional services — statutory language that suggests Arizona genuinely allows combining multiple licensed-profession categories under a single PLLC, which is more flexible than most states.
- Same-day PLLC formation available through LLC Attorney, at no markup on state fees
If you're a licensed professional in Arizona — a doctor, lawyer, accountant, or similar occupation — state law generally expects you to form a Professional LLC (PLLC) instead of a standard LLC, with ownership restricted to people who hold the same license (or a licensed partnership).
This guide covers exactly how to form an Arizona PLLC in 2026 — which professions typically use one, why Arizona calls your agent a "Statutory Agent" instead of a registered agent, the $50 base fee, and the genuinely unusual fact that Arizona has no annual report requirement at all.
What Is a Arizona PLLC?
A Professional Limited Liability Company (PLLC) is a special LLC designation for licensed professionals — doctors, lawyers, accountants, and similar occupations. It works like a regular LLC, but ownership is restricted to people who hold the same professional license, and formation often requires sign-off from your licensing board before the state will accept your filing.
Yes. Arizona recognizes the PLLC as a distinct entity type for licensed professionals (A.R.S. § 29-4102 ("Professional limited liability company formation"), with § 29-844 governing special restrictions).
Who Needs a PLLC in Arizona?
Physicians, attorneys, CPAs, architects, engineers, and dentists commonly use the PLLC. Real estate brokers and salespersons are the clearest case where a licensing authority — the Arizona Department of Real Estate — effectively requires a PLLC or PC by administrative rule rather than by the LLC statute itself.
Arizona statute explicitly preserves licensed persons' right to use other lawful business forms where their own profession's rules allow it — whether a plain LLC works for your specific license depends on that profession's own regulator, not the ACC.
Do I Need Licensing Board Approval First?
The Arizona Corporation Commission accepts PLLC Articles without licensing-board sign-off as a pre-filing gate. Compliance with the applicable profession's rules is the professional's own responsibility, enforced separately by that board rather than checked at filing.
There's no before-vs-after sequencing issue here since Arizona doesn't condition the ACC filing on board approval at all — you can form the PLLC and separately confirm your board's own registration or notification requirements on whatever timeline that board sets.
How to Form a Arizona PLLC
- Filing agency: Arizona Corporation Commission (ACC)
- Form: Articles of Organization (PLLC selected via checkbox) (L010)
- Filing fee: $50 base
- Processing time: About 12-16 business days standard online processing
- Expedited option: +$35 standard expedite, +$100 next-day, +$200 same-day, +$400 two-hour
- Name requirement: Must contain "professional limited liability company" or the abbreviation "P.L.L.C."/"PLLC" in the legal name
Who Can Own a Arizona PLLC?
Membership interests may only go to individuals licensed to render the described professional service, or to partnerships/joint ventures where all partners are so licensed.
Arizona is unusually permissive here. A.R.S. § 29-4102 defines a PLLC as organized for purposes that include rendering "one or more categories" of professional services — statutory language that suggests Arizona genuinely allows combining multiple licensed-profession categories under a single PLLC, which is more flexible than most states.
What Liability Protection Does a PLLC Actually Provide?
A PLLC protects you from business debts and from a co-owner's malpractice — but it never shields you from your own malpractice. If you personally provide negligent professional services, you remain personally liable for that regardless of the entity structure.
An Arizona PLLC shields members from each other's malpractice and from ordinary business debts, but never from a member's own negligent professional acts — that liability follows the individual regardless of the entity wrapper.
No statutory malpractice-insurance minimum tied to PLLC formation itself was confirmed — check whether your specific licensing board separately conditions your license on carrying coverage.
How Is a Arizona PLLC Taxed?
By default, a PLLC is taxed exactly like a regular LLC — pass-through to the owners' personal returns, with the option to elect S-corp or C-corp taxation if that fits your situation better. The professional designation changes ownership eligibility and licensing oversight, not the default federal tax treatment.
Arizona has a flat 2.5% personal income tax, so a PLLC's default pass-through profit is taxed at that flat rate on members' personal returns in addition to federal tax.
Arizona has no franchise tax and — genuinely unusual among states — no annual report requirement at all for LLCs or PLLCs. That's a real ongoing compliance advantage compared to states that require yearly filings and fees just to stay in good standing.
Arizona is one of very few states with no annual report requirement for LLCs/PLLCs at all, and its "one or more categories" statutory language makes it unusually permissive on multi-disciplinary practice compared to most other states in this guide.
How to Set Up Your Arizona PLLC Step by Step
If You Do It Yourself
Step 1 — Confirm you need a PLLC (not a plain LLC) for your profession.
Physicians, attorneys, CPAs, architects, engineers, and dentists commonly use the PLLC. Real estate brokers and salespersons are the clearest case where a licensing authority — the Arizona Department of Real Estate — effectively requires a PLLC or PC by administrative rule rather than by the LLC statute itself.
Step 2 — Get licensing board sign-off if required.
The Arizona Corporation Commission accepts PLLC Articles without licensing-board sign-off as a pre-filing gate. Compliance with the applicable profession's rules is the professional's own responsibility, enforced separately by that board rather than checked at filing. There's no before-vs-after sequencing issue here since Arizona doesn't condition the ACC filing on board approval at all — you can form the PLLC and separately confirm your board's own registration or notification requirements on whatever timeline that board sets.
Step 3 — File your formation documents.
File the Articles of Organization (PLLC selected via checkbox) with Arizona Corporation Commission (ACC), $50 base.
Step 4 — Appoint a registered agent.
Arizona calls this role a "Statutory Agent" — required at formation.
Step 5 — Confirm ownership eligibility for every member.
Membership interests may only go to individuals licensed to render the described professional service, or to partnerships/joint ventures where all partners are so licensed.
Step 6 — Address malpractice insurance requirements.
No statutory malpractice-insurance minimum tied to PLLC formation itself was confirmed — check whether your specific licensing board separately conditions your license on carrying coverage.
Step 7 — Handle ongoing state compliance.
Arizona has no franchise tax and — genuinely unusual among states — no annual report requirement at all for LLCs or PLLCs. That's a real ongoing compliance advantage compared to states that require yearly filings and fees just to stay in good standing. Arizona has a flat 2.5% personal income tax, so a PLLC's default pass-through profit is taxed at that flat rate on members' personal returns in addition to federal tax.
Step 8 — Watch for Arizona-specific PLLC traps.
The most common Arizona-specific mix-up is calling your agent a "registered agent" — Arizona uses the term "Statutory Agent" instead, and using the wrong terminology on paperwork can cause confusion even though the role is functionally the same. Also don't assume you need an annual report; Arizona doesn't require one for LLCs or PLLCs.
If LLC Attorney Does It for You
- Submit your profession, license number, and ownership details at llcattorney.com.
- LLC Attorney forms your Arizona PLLC, coordinating any required licensing board approval before filing.
- Receive your finished formation documents and registered agent service, plus access to flat-fee attorney consultations (no retainer) for ownership or licensing questions.
When Should You Talk to an Attorney About Your Arizona PLLC?
Talk to an attorney before forming your Arizona PLLC if you're unsure whether your specific profession's own regulator (like the Department of Real Estate) imposes rules beyond the ACC's Articles requirement, if you want to combine multiple licensed professions under one PLLC and need to confirm each profession's rules actually permit it, or if you're weighing expedited filing options against your launch timeline.
What You Actually Get With LLC Attorney's Arizona PLLC Formation
The part of Arizona PLLC formation that trips people up is the terminology and the multi-disciplinary flexibility — Arizona's statute uses "Statutory Agent" rather than "Registered Agent," and its "one or more categories" language on professional services is more permissive than most states. LLC Attorney gets both right from the start.
- PLLC formation in Arizona, starting at $149.
- Licensing board coordination and ownership-eligibility review handled for your specific profession.
- Filing paperwork drafted for Arizona's actual requirements — not a generic multi-state template.
- Access to professionally trained Business Success Advisors at no charge, plus flat-fee attorney consultations (no retainer) for licensing and ownership questions.
Arizona's lack of an annual report is a genuine ongoing advantage, but getting the Statutory Agent designation and multi-discipline eligibility right at filing still matters — LLC Attorney handles both correctly.
Ready to Form Your Arizona PLLC?
LLC Attorney forms Arizona PLLCs for licensed professionals, coordinating the licensing board approval step and serving as your statutory agent once your PLLC is approved. See our full pricing for all service tiers.
Frequently Asked Questions
Yes. Arizona recognizes the PLLC as a distinct entity type under A.R.S. § 29-4102, selected via a checkbox on the standard Articles of Organization.
Physicians, attorneys, CPAs, architects, engineers, and dentists commonly use the PLLC. Real estate brokers and salespersons are effectively required into a PLLC or PC by Arizona Department of Real Estate rule rather than by the LLC statute itself.
No. The Arizona Corporation Commission accepts PLLC Articles without any licensing-board pre-approval — compliance with your profession's own rules is handled separately by that board, not checked at filing.
The Arizona PLLC filing fee is $50 base, with expedited options ranging from +$35 (standard expedite) up to +$400 (two-hour). Arizona has no annual report fee.
Membership interests may only go to individuals licensed to render the described professional service, or to partnerships/joint ventures where all partners are so licensed.
Likely yes, and more so than most states. A.R.S. § 29-4102 defines a PLLC as organized to render "one or more categories" of professional services — language that suggests Arizona permits combining multiple licensed professions under a single PLLC.
An Arizona PLLC shields members from each other's malpractice and from ordinary business debts, but never from a member's own negligent professional acts.
No statutory malpractice-insurance minimum tied to PLLC formation itself was confirmed — your specific licensing board may separately require coverage as a condition of maintaining your license.
Yes. LLC Attorney helps licensed professionals in Arizona form the correct entity type for their profession, starting at $149.