Due to heavy submissions volume and tax season opening two weeks later than usual, ADOR technical staff are actively working towards accepting and processing individual income tax returns as soon as possible. We will inform you when your return has been accepted for processing. Thank you for your patience and we apologize for any inconvenience.

Customer Notice: Due to COVID-19, ADOR's in-person lobby services are by appointment only and in compliance with local municipal and county face covering policies.

Offers In Compromise

Taxpayers may be eligible for an Offer in Compromise if they owe more tax than they can pay. However, not everyone qualifies for an Offer in Compromise. To determine eligibility, taxpayers must ask these questions:

Do I receive Social Security income, Social Security disability, pension payments or public assistance?
Am I over age 60?
Are my total assets worth less than I owe?
Have I had a significant reduction in income?
Is my tax debt older than seven years?
Are my tax returns in full filing compliance?
Is the business that I was a principal member of defunct and closed?

Taxpayers who answer yes to two or more questions may be eligible for an Offer in Compromise.

APPLICATION FOR AN OFFER IN COMPROMISE

Offers In Compromise

Arizona Department of Revenue