Counselors
LPC- LLC
- Yes
- PLLC
- Yes
- Professional corporation
- Yes
Licensing board: Arizona Board of Behavioral Health Examiners
Join the waitlist for your counseling practiceLoading the guide
Which business structures each therapy license may use, where to file and what it costs, the taxes to expect, and the order to do it in. Every fee shows the date we checked it.
For all four licenses, we confirmed: LLC and PLLC and Professional corporation. A sole proprietorship works in every state and needs no company filing.
From state law and board rules as we last read them, not advice for your situation. “Yes” means we confirmed it. When we could not, the card says to confirm with your board.
Licensing board: Arizona Board of Behavioral Health Examiners
Join the waitlist for your counseling practiceLicensing board: Arizona Board of Behavioral Health Examiners
Join the waitlist for your marriage and family therapy practiceLicensing board: Arizona Board of Behavioral Health Examiners
Join the waitlist for your social work practiceLicensing board: Arizona State Board of Psychologist Examiners
Join the waitlist for your psychology practiceCounselors, Marriage and family therapists, Social workers: A.R.S. 29-3108(B): an Arizona LLC may have any lawful purpose. The professional LLC article (A.R.S. 29-4101 to 29-4108) is optional: 29-4103(A) says it does not alter the right of licensed persons to perform professional services in any other business form allowed by law. The Board of Behavioral Health Examiners statutes (A.R.S. Title 32, Chapter 33) and rules (A.A.C. Title 4, Chapter 6) contain no provision requiring a professional entity or barring an LLC. A PLLC's articles must state that it is a professional limited liability company and name the professional services it will provide (29-4102(A)); its name must contain "professional limited liability company", "P.L.L.C.", "P.L.C.", "PLLC" or "PLC" (29-4106); it renders professional services only through members, managers, officers, agents and employees licensed in Arizona (29-4105(A)); and an existing LLC may elect PLLC status by amending its articles (29-4102(B)). A professional corporation files articles stating that it is a professional corporation and its professional purpose, with a certificate of disclosure (A.R.S. 10-2210). Its voting shares go to licensed individuals and other listed licensed owners, and other persons together may hold no more than 49 percent of the voting shares unless the licensing authority sets a different percentage (10-2220). Its name must contain "professional corporation", "P.C." or another term listed in 10-2215.
Psychologists: A.R.S. 29-3108(B): an Arizona LLC may have any lawful purpose. The professional LLC article (A.R.S. 29-4101 to 29-4108) is optional: 29-4103(A) says it does not alter the right of licensed persons to perform professional services in any other business form allowed by law. The Board of Psychologist Examiners statutes (A.R.S. Title 32, Chapter 19.1) and rules (A.A.C. Title 4, Chapter 26) contain no provision requiring a professional entity or barring an LLC. A PLLC's articles must state that it is a professional limited liability company and name the professional services it will provide (29-4102(A)); its name must contain "professional limited liability company", "P.L.L.C.", "P.L.C.", "PLLC" or "PLC" (29-4106); it renders professional services only through members, managers, officers, agents and employees licensed in Arizona (29-4105(A)); and an existing LLC may elect PLLC status by amending its articles (29-4102(B)). A professional corporation files articles stating that it is a professional corporation and its professional purpose, with a certificate of disclosure (A.R.S. 10-2210). Its voting shares go to licensed individuals and other listed licensed owners, and other persons together may hold no more than 49 percent of the voting shares unless the licensing authority sets a different percentage (10-2220). Its name must contain "professional corporation", "P.C." or another term listed in 10-2215.
$50 regular processing or $85 expedited per the ACC LLC fee schedule (Rev. 3.2026). The ACC FAQ says Articles of Organization can be filed online for $85. Name reservation is $10.
Same fee as any LLC: $50 regular or $85 expedited (ACC LLC fee schedule, Rev. 3.2026). The schedule lists no separate PLLC fee.
$60 regular or $95 expedited per the ACC corporations fee schedule (Rev. 2026). The Certificate of Disclosure has no fee. The for-profit corporation annual report is $45 ($80 expedited).
This is an estimate, added up from the fees on this page: the state filing fee, the first annual report or yearly state fee, and any flat minimum tax our data names. It leaves out board application fees, a registered agent company, expedited filing, newspaper notices, name reservations, local licenses and income tax. The state sets the real amounts.
| Item | Amount |
|---|---|
| State filing fee | $50 |
| First annual report or yearly state fee | $0 |
| Estimated state costs in year one | $50 |
Does not include state taxes unless a flat minimum is listed above.
| Item | Amount |
|---|---|
| State filing fee | $50 |
| First annual report or yearly state fee | $0 |
| Estimated state costs in year one | $50 |
Does not include state taxes unless a flat minimum is listed above.
| Item | Amount |
|---|---|
| State filing fee | $60 |
| First annual report or yearly state fee | $0 |
| Estimated state costs in year one | $60 |
Does not include state taxes unless a flat minimum is listed above.
No state franchise tax or minimum entity tax on LLCs/PLLCs and no LLC annual report fee. Arizona's Transaction Privilege Tax (TPT) is a gross receipts style tax on specific business classifications; the ACC startup checklist tells new businesses to confirm TPT requirements with the Arizona Department of Revenue (ADOR). Pass-through income is taxed on the owner's individual return.
State tax information More tax information More tax information (2)
City and county: The ACC states it does not issue business or occupational licenses and tells new businesses to register with their city or county for any local business license and TPT. Requirements vary by city and home-occupation zoning applies to home offices. Starting point: https://businessonestop.az.gov/ Ask your city or county whether a local business license or home occupation permit applies to a practice like yours.
Ask an accountant before you choose how the company is taxed. This page does not tell you which tax treatment to pick.
The order below follows the rules we found for Arizona. A board approval or a newspaper notice changes where a task falls, so a different state may order these differently.
Your Arizona licensing board can add its own rules to the state's business law. Read them for your license before you file anything.
Check that no one in the state already has the name, and follow the state's name rules for professional practices.
The state requires a registered agent with a street address in the state. That can be you, if you have a street address in the state, or a registered agent company.
Use the form and fee for the structure you chose, listed above.
Within 60 days after the ACC approves the articles, either publish notice in a newspaper of general circulation in the county of the statutory agent's street address for three consecutive publications, or, if that county has more than 800,000 residents, the ACC posts the information to its database instead (A.R.S. 29-3201(G)). The ACC sends a letter after approval saying whether publication applies; filing the affidavit of publication with the ACC is optional. Verify which county applies to the user. A professional corporation has a parallel rule: within 60 days after the ACC approves the articles of incorporation, either a copy of the articles is published or, if the corporation's known place of business is in a county with more than 800,000 residents, the ACC enters the filing in its database (A.R.S. 10-203(D) and 10-130(B)).
It is free. Apply only on irs.gov, after the state approves your filing.
You may already have one. Get a second, organization number only if your practice is a company that bills under its own name.
Bring your state filing, EIN letter and ID. Keeping practice money in its own account keeps your records clean.
Ask your city or county whether a local business license or home occupation permit applies to a practice like yours.
Our data shows no annual business report for this state, but tax filings and other deadlines may still apply. Put every one on your calendar.
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Last checked: Oct 18, 2026. We change this date only when someone re-checks the facts, never when the page is rebuilt.
We checked these facts against the official sources listed below, including the state filing office and the licensing boards.
See a mistake? Email us a correction. Please do not include any client or personal information.