Updated September 3, 2026. Quick answer: an Arizona for-profit corporation dissolves by filing Articles of Dissolution under A.R.S. § 10-1403 for $25, but Arizona will not accept it without a tax clearance certificate in hand first.
The filing, and what Arizona calls it
Arizona’s Articles of Dissolution (Form C022) are filed with the Arizona Corporation Commission under A.R.S. § 10-1402 (majority-vote dissolution) and § 10-1403 (content and the tax-clearance precondition).
The tax clearance question
Arizona will not accept the Articles of Dissolution without a tax clearance in hand. The articles ‘shall not be considered complete’ until the Commission has received notice from the Department of Revenue that the corporation’s tax has been paid (or that it is not subject to the tax) and the Commission has received DOR’s own certificate issued under a separate statute section. (A.R.S. § 10-1403(C); A.R.S. § 43-1151)
Creditors and the claims window
Arizona makes available, but does not require, a formal notice-to-known-and-unknown-creditors procedure, with a 120-day claims-bar window. Optional (‘may dispose of the known claims against it’). Claims bar deadline is not fewer than 120 days from the effective date of the written notice, with a secondary 90-day deadline to commence proceedings after a rejection notice. (A.R.S. § 10-1406)
What the filing costs
The Articles of Dissolution carries a $25 filing fee. Standard processing; expedite tiers run $35 (expedite) to $400 (two-hour).
What this page does not answer
Dissolving the entity at the state level and closing it out with the IRS are two separate processes. A final federal return, IRS Form 966 in some circumstances, and canceling the EIN are governed by federal law, not by Arizona’s corporation statute, and this cluster does not source them. We have the state-filing answer at primary and the federal-closeout answer not at all.
This page sells nothing and links to no filing service. Dissolving a corporation is a filing-desk task with a statutory answer, and the answer is either in the state’s code and the Secretary of State’s own instructions or it is not.
This page covers a for-profit business corporation. If you are closing an LLC in Arizona instead, the filing, fee and statute are different: see dissolving an LLC in Arizona.
Sources
Every citation on this page is statutory or the Secretary of State’s own official filing instructions. No formation service, no registered-agent marketing page and no aggregator is cited anywhere in this cluster; those are the only publishers of the competing versions.
- A.R.S. §§ 10-1402, 10-1403, 10-1406: https://www.azleg.gov/ars/10/01403.htm