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Phoenix, AZ—The Arizona Department of Revenue (ADOR) administers several offset programs that use an individual’s tax refund and applies it to outstanding tax liabilities and other state agency or municipality debts. ADOR offsets (holds back) as much of the refund needed to pay off overdue taxes owed by taxpayers and notifies them when this occurs.
ADOR may apply the tax refund to pay debts from:
How the Process Works
Taxpayers who receive a letter from ADOR, informing them that some or all of their refund was adjusted to pay outstanding liabilities should note that, by law, we must offset any refunds or overpayments to certain authorized agencies that have a claim against them.
Refund offsets will delay the issuance of the remaining refund (if any) after offset.
Payment Installment Plan
ADOR may offset any state or federal refunds due to you while you are on a payment plan.
Refund offsets are not a substitute for scheduled monthly payments, which remain due each month until your liability balance is paid in full.
Applying your refund to your unpaid balance may:
Was your refund withheld and applied to an outstanding debt? Learn more about our refund offset programs and what to do next, here.
Thursday, March 31, 2022