How to Convert Your Travel LLC to C-Corp in Arizona (2026)

As your Arizona travel LLC grows, converting to a C-Corp might become a strategic move. This guide outlines the process, tax implications, and niche-specific considerations for Arizona travel businesses looking to make the switch in 2026. Let Lovie's AI guide you through the complexities for a seamless transition.

When to Convert

Conversion Steps

  1. Assess Your Current LLC Structure: Review your LLC's operating agreement, member agreements, and any existing contracts. Ensure all members are in agreement regarding the conversion and understand the implications. Note any provisions that need to be addressed during the conversion process.
  2. Develop a Conversion Plan: Outline the steps involved in the conversion, including the transfer of assets, liabilities, and contracts to the new C-Corp. Determine the equity structure of the C-Corp and how LLC membership interests will be converted into corporate shares.
  3. File Articles of Incorporation with the Arizona Corporation Commission: Prepare and file the Articles of Incorporation for your new C-Corp with the Arizona Corporation Commission. This document establishes the legal existence of the corporation and includes information such as the corporate name, registered agent, and authorized shares. The filing fee is $60.
  4. Obtain an EIN from the IRS: Apply for a new Employer Identification Number (EIN) from the IRS for your C-Corp. This is required for tax purposes and to operate as a separate legal entity. The EIN application is free and can be completed online.
  5. Transfer Assets and Liabilities: Transfer all assets and liabilities from the LLC to the C-Corp. This includes bank accounts, contracts, intellectual property, and any outstanding debts. Ensure proper documentation is maintained for all transfers.
  6. Adopt Corporate Bylaws: Create and adopt corporate bylaws that govern the internal operations of the C-Corp. Bylaws outline the roles and responsibilities of directors and officers, voting procedures, and other important corporate governance matters.
  7. Notify Relevant Parties: Inform all relevant parties, including customers, suppliers, and regulatory agencies, of the conversion from an LLC to a C-Corp. Update all business licenses and permits to reflect the new corporate name and structure.

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