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Prop 208: On March 11, 2022, the Maricopa Superior Court ruled that Proposition 208 is unconstitutional and permanently barred collection of the surcharge. For more information, click here.

Customer Notice: To schedule an appointment, please contact us at [email protected].

Customer Lobby Entrance: Beginning May 16, customers will be rerouted to the north entrance while building improvements are made.

ADOR is hosting a Virtual Job Fair on June 15. Click here to learn more: https://azdor.gov/ador-careers

NOTICE: Windows 11 is not supported for online forms at this time. We are working to resolve the issue.

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Arizona
Department of Revenue
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Chat with a Live Arizona Department of Revenue Representative

 

Contact Us

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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.

 

CUSTOMER CARE

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: (International calls and from area codes 520 and 928 only)
(800) 352-4090

Fax:
(602) 542-2072

 

Live chat representatives are available Monday through Friday from 7 a.m. to 6 p.m. (MST)

 

 


 

AUDITS

Transaction Privilege, Use Tax Audit
Phoenix:
(602) 255-3381

 

 

Corporate & Individual Income, Withholding Tax Audit

Phoenix:
(602) 716-6463
Phoenix Individual Income Tax Fax:
(602) 716-7999

 

Tucson:
(520) 628-6400
Tucson Fax:
(520) 628-6409

 

 


 

COLLECTIONS

Collections Service Representatives are available Monday through Friday from 8 a.m. to 5 p.m. (MST)

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

 


 

BINGO / LIQUOR LUXURY TAX


General:
(602) 716-7801

Fax:
(602) 716-7973

Email: [email protected]

Inquiries regarding liquor luxury tax for wholesale producers and direct shipment licensee to: [email protected]

 


 

DEBT SET-OFF

General:
(602) 716-6262

Fax:
(602) 542-4771

 


 

E-COMMERCE COMPLIANCE AND OUTREACH (ECCO)


Phone:
833-293-7253 (833-AZeSale)

Email: [email protected]

 

 


 

FIDUCIARY / ESTATE TAX

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)

 


 

MODEL CITY TAX CODE

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:

 

[email protected]

City Services Team

Arizona Department of Revenue

 

Visit the Model City Tax Code page for more information.

Visit the Proposed Amendment page for more information.

 


 

MEDIA INQUIRIES

 

Rebecca Wilder, Communications Director
Email: [email protected]
[email protected]
(602) 716-6882

Request A Speaker

 


 

NEXUS


General:
(602) 716-7083

Fax:
(602) 716-7973

Email: [email protected]

 


 

PENALTY ABATEMENT

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

 


 

PROPERTY TAX


General:
(602) 716-6843

Fax:
(602) 542-4425

 

If you have questions on Form 140PTC, contact [email protected], as Property Tax is not the correct contact. 

 


 

PUBLIC RECORDS REQUEST / COPY DESK AND RECORDS MANAGEMENT


If requesting certified or uncertified copies of tax documents, please fill out Arizona Form 450, print and mail the completed form with payment.

Phone:
(602) 716-6316

 

For other records requests, please fill out Arizona Form 460 and follow the instructions for payment and submission.

 


 

TAX CLEARANCE / LETTER OF GOOD STANDING / DISSOLUTION OR WITHDRAWAL

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

 


 

TAX RESEARCH AND ANALYSIS


Fax:
(602) 716-7996

Email: [email protected]

 


 

TOBACCO

Phone:
(602) 716-7808

Email: [email protected]

 


 

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]

 


 

USE TAX - VEHICLE, BOAT, AND AIRCRAFT


Phone:
(602) 716-6450


Fax:
(602) 716-7973

 


 

VOLUNTARY DISCLOSURE


Phone:
(602) 716-7070

Email: [email protected]

 

 


 

PROBLEM RESOLUTION OFFICER

 

General:
(602) 716-6025

Fax:
(602) 542-4772

Email: [email protected]

 

If you have a dispute with the Arizona Department of Revenue that you are unable to resolve through routine channels, the department’s Taxpayer Advocate may be able to help. The Taxpayer Advocate serves as a mediator between you, the taxpayer, and the department, and can help you better understand your Taxpayer Rights as an Arizona State taxpayer.

Review the Taxpayer Bill of Rights prior to contacting the Taxpayer Advocate. 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

The Taxpayer Advocate cannot change applications of law or grant relief from taxes that are legally due.

You cannot contact the Taxpayer Advocate to contest the merits of a tax liability or as a substitute for informal protest procedures or normal administrative or judicial proceedings for the review of a deficiency assessment, collection action or denial of 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.

 

 


 

 

 

Arizona
Department of Revenue
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Arizona Department of Revenue
(602) 255-3381
1600 West Monroe Street
Phoenix, AZ 85007
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