Taxpayers who cannot find the answers to their questions on our website, can contact ADOR using the information below. Please scroll down and click on the appropriate division to get the contact information needed.
When emailing a request, an ADOR representative is best equipped to quickly assist when contact information, name, and phone number within the body of the email are included.
Customer Service Phone Representatives are available Monday through Friday from 8 a.m. to 5 p.m. (MST)
Please Note: Due to periods of high call volumes during certain times of the year, please consider contacting the department on Thursdays or Fridays before noon or after 2 p.m.
Phone:
(602) 255-3381
Toll-free: (Toll-free calls are accepted nationally, internationally, and all areas of Arizona except from the Phoenix Metro area codes 602, 480, 623)
(800) 352-4090
Fax:
(602) 542-2072
Live chat representatives are available Monday through Friday from 7 a.m. to 6 p.m. (MST) to answer general questions and guidance.
Email correspondence is available to make appointments, send correspondence, and questions at AZTaxHelp.
Taxpayers who wish to file a complaint against the Arizona Department of Revenue (ADOR) or an ADOR employee can do so by contacting a Problem Resolution Officer. The officer’s mission is to improve the effectiveness, efficiency, and responsiveness of the agency by responding to citizen complaints or requests for more information about the agency or its services. The Problem Resolution Officer also serves as a mediator between taxpayers and ADOR and can help them better understand their rights as an Arizona taxpayer.
Prior to contacting a Problem Resolution Officer, ADOR encourages taxpayers to review the Taxpayer Bill of Rights so they can effectively work with the officer to resolve tax issues. You are encouraged to work with the Department’s employees to resolve your tax issues. If you believe that you have not been afforded your rights, please contact us.
Contact the Taxpayer Advocate if you:
- Need help resolving a long-standing tax problem.
- Have made repeated tries to contact the Department without a response or the department has not given you a response by the date promised.
- Have a complaint of improper, abusive or inefficient service by employees.
- Identify policies and practices of the Department that might be barriers to the equitable treatment of taxpayers.
Be advised, the Taxpayer Advocate cannot change applications of law or grant relief from taxes that are legally due.
An officer also cannot help a taxpayer contest the merits of a tax liability, or act as a substitute for informal protest procedures or normal administrative or judicial proceedings for the review of a deficiency assessment, collection action, denial or refund.
Please note: If you are contacting the Taxpayer Advocate as a representative, you will need to have a completed Arizona Form 285 on file with the Department before a Department representative can discuss confidential tax information with you.
Interest Abatement:
If you have a final bill that has accrued interest due to unreasonable errors or delays on the part of Arizona Department of Revenue Audit or Collection’s personnel, please complete and mail Arizona Form 91-5384.
Please do not use this form for requests for penalty abatement. For penalty abatement requests, please use Arizona Form 290.
General:
(602) 716-6025
Fax:
(602) 542-4772
Email: [email protected]
OMBUDSMAN-CITIZENS AIDE
The Ombudsman-Citizens Aide serves as an independent agency to resolve citizen problems with state agencies in an independent, non-adversarial way. Taxpayers who believe a state agency, department, board, or commission has treated them unfairly, and they exhausted all administrative remedies, may seek the help of the Ombudsman, whose services are free and confidential.
Taxpayers have to utilize the Authorization of Release of Tax Information Form to authorize ADOR to disclose their tax information to the office of the Arizona Ombudsman – Citizens’ Aide for investigating taxpayer complaints.
FILL OUT THE ONLINE COMPLAINT FORM
Taxpayers can also submit complaints by:
Phone: (602) 277-7292
Fax: (602) 277-7312
Or mail to:
Ombudsman-Citizens Aide
2020 N Central Ave, Ste. 570
Phoenix, AZ 85004
Transaction Privilege, Use Tax Audit
Phoenix:
(602) 255-3381
Corporate & Individual Income, Withholding Tax Audit
Phoenix:
(602) 716-6463
Tucson:
(520) 628-6400
Collections Service Representatives are available Monday through Friday from 8 a.m. to 5 p.m. (MST)
Taxpayers can pay their liability in full or make partial payments at www.AZTaxes.gov. Additionally, ADOR offers individual taxpayers the ability to request a monthly installment plan through AZTaxes.gov under Individual.
Individual or Business Collections Questions:
(602) 542-5551
Fax:
(602) 542-4771
Bankruptcy:
(602) 716-7806
Offer-in-Compromise:
(602) 716-7787
Email: [email protected]
Lien Unit:
(602) 716-7805
Fax:
(602) 542-4771
Email: [email protected]
Southern Regional Office Collections:
(520) 628-6409
For mailing information CLICK HERE
General:
(602) 716-7801
Email: [email protected]
Inquiries regarding liquor luxury tax for wholesale producers and direct shipment licensee to: [email protected]
General:
(602) 716-6234
Fax:
(602) 542-4771 (Attn: Tax Clearance)
Email: [email protected]
Letter of Assumption | Tax Clearance Application Form
Mailing addresses:
Arizona Department of Revenue
ATTN: TCA Process
1600 West Monroe
Phoenix, AZ 85007-2650
Arizona Department of Revenue
Collections General Inquiries
PO Box 29070
Phoenix, AZ 85038-9070
General:
(602) 716-6262
Fax:
(602) 542-4771
Phone:
833-293-7253 (833-AZeSale)
Email: [email protected]
General:
(602) 716-7809 (for requests of certificate to close a probate only)
Fax:
(602) 542-4771
Email: [email protected] (you can email us your Form 210)
The City Services Team is responsible for updates to the Model City Tax Code following an ordinance from a city or town as well as amendments approved by the Municipal Tax Code Commission.
For proposed amendments, please fill out the Proposed Amendment Request Form with a copy of your proposal to the Model City Tax Code and email it to the City Services Team:
Visit the Model City Tax Code page for more information.
Visit the Proposed Amendment page for more information.
Rebecca Wilder, Communications Director
Email: [email protected]
[email protected]
(602) 716-6882
General:
(602) 716-7083
Email: [email protected]
If requesting penalty abatement, please fill out Arizona Form 290, and send it to one of the following:
Arizona Department of Revenue
Penalty Review Unit
1600 W. Monroe St.
Phoenix, AZ 85007-2612
Email to [email protected]
Visit the Penalty Abatement page for more information.
General:
(602) 716-7802
Fax:
(602) 716-6787
If you have questions on Form 140PTC, contact [email protected], as Property Tax is not the correct contact.
To request a copy of your tax return (certified $7 or uncertified $5):
Complete Arizona Form 450 and mail it with payment (check or money order) to:
Arizona Department of Revenue
Records Processing
P.O. Box 29216
Phoenix, AZ 85038-9216
For questions, call: (602) 716-6852 or email:
To request public records other than tax returns (non-media inquiries):
Complete Arizona Form 460 and submit it:
By email to: [email protected]
Or mail to:
Arizona Department of Revenue
Disclosure Office - Division Code 3
1600 W. Monroe St.
Phoenix, AZ 85007
(602) 716-6685
Tax Policy Unit can assist with technical tax questions only, as the unit does not have access to account information. Do not send account-specific inquiries to this email address. Please include the taxpayer’s name and phone number when emailing.
Email: [email protected]
Phone:
(602) 716-7808
Email: [email protected]
ADOR holds unclaimed property as a custodian for the rightful owner. Customers entitled to assets can do a free search and make a claim at https://azdor.gov/unclaimed-property.
Local:
(602) 364-0380
Toll-free:
(877) 492-9957
E-mail:
For Claims Related Questions: [email protected]
For Reporting Related Questions: [email protected]
Phone:
(602) 716-6450
Phone:
(602) 716-7070
Email: [email protected]