Arizona for-profit corporation formation This structure is governed by the Arizona Corporation Commission (ACC), which oversees registration, compliance, and reporting. Corporations may operate as either C corporations or S corporations, depending on how they choose to handle taxation. C corporations pay corporate income taxes directly, while S corporations pass income and losses through to individual shareholders, avoiding double taxation. Choosing between these options depends on the company’s size, goals, and ownership structure. Visit : https://corporationcenter.us/arizona/corporations/profit-corporation/