SCorpDesk / 2026 S-Corp & QBI Guides / Arizona (AZ) 2026 S-Corp Tax Calculator, PTET Election & Franchise Tax Guide
Arizona (AZ) 2026 S-Corp Tax Calculator, PTET Election & Franchise Tax Guide
What are the 2026 S-Corp tax and PTET rules in Arizona?
In Arizona (AZ), the 2026 S-Corporation election rule is: Recognizes Federal Form 2553. For the Pass-Through Entity Tax (PTET) deduction: 2.5% Flat Arizona PTET Election. Entity-level franchise/minimum tax: $0 Annual S-Corp Franchise Tax.
In Arizona (AZ), the 2026 S-Corporation election rule is: Recognizes Federal Form 2553. For the Pass-Through Entity Tax (PTET) deduction: 2.5% Flat Arizona PTET Election. Entity-level franchise/minimum tax: $0 Annual S-Corp Franchise Tax.
Open Arizona 2026 S-Corp & 20% Permanent QBI Calculator
2026 Arizona (AZ) S-Corporation Statutory Tax Matrix
| Arizona S-Corp Compliance Area | 2026 Statutory Rule |
|---|---|
| State S-Corp Election Recognition | Recognizes Federal Form 2553 |
| Pass-Through Entity Tax (PTET) Election | 2.5% Flat Arizona PTET Election |
| Annual Minimum / Franchise Tax | $0 Annual S-Corp Franchise Tax |
| Federal Section 199A QBI Deduction | Up to 23% of qualified K-1 income under Public Law 119-21 |
| Home Office & Mileage Deduction Method | Must use an IRC Section 62(c) Corporate Accountable Plan |
Frequently Asked Questions
Does Arizona require a separate state S-Corp election in 2026?
For Arizona (AZ): Recognizes Federal Form 2553.
What is the Arizona S-Corp franchise or minimum tax for 2026?
In Arizona: $0 Annual S-Corp Franchise Tax.