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ADOR is aware that some small business income taxpayers received a billing notice even though their overpayment from the individual income tax return is larger than the tax due from the small business income return. Please be advised that the Department is working to resolve the issue as soon as possible.

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

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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.


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Treatment of 2008 Federal Net Operating Losses Carried Back
Thursday, September 17, 2009

Treatment of 2008 Federal Net Operating Losses Carried Back Based on the American Recovery and Reinvestment Act of 2009 [issued September 17, 2009] - READ FULL ARTICLE

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AZDOR Message Regarding Informational Returns
Wednesday, November 12, 2008

Information return penalty change

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