Contact Us
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
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
Fax:
(602) 716-7973
Tucson Fax:
(520) 628-6492
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
DESK COMPLIANCE
Phone:
(602) 716-6450
Fax:
(602) 716-7973
E-COMMERCE COMPLIANCE AND OUTREACH (ECCO)
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:
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.
PENALTY ABATEMENT
If requesting penalty abatement, please fill out Arizona Form 290, print and mail it to the following:
Arizona Department of Revenue
Penalty Review Unit, Division 9
1600 W. Monroe St.
Phoenix, AZ 85007-2612
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
To take precautions due to the pandemic, we are working remotely. For fastest service, please send Form 460 by email to [email protected].
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
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]
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.