Public Records Requests

As a public body, the Arizona Department of Revenue ("ADOR") is required by law to maintain records and make them available to the public upon request.(A.R.S. §§ 39-121 through 39-128)

Various confidentiality laws and privileges apply to ADOR records.

Confidential information (defined in A.R.S. § 42-2001) includes tax returns and return information. It also includes information about the identity of a taxpayer (name and address) and whether a taxpayer has filed a return, is subject to audit or collection actions, and the amount or source of income or liabilities.

Confidential information may not be disclosed (per A.R.S. § 42-2002), except as provided by law (A.R.S. § 42-2003).
If you request a copy of someone else’s tax records, you must also provide proper written authorization with your request, such as:

•  Form 285B - Arizona Disclosure Authorization
•  Intergovernmental or interagency agreement (on file with ADOR), or
•  A court order (A.R.S. § 42-2003(M)).

To request a copy of a tax return or other documents that you filed (individual income tax, corporate income tax, transaction privilege & use tax, withholding, bonds), please complete Arizona Form 450.


To request a copy of any other ADOR public record, please complete Arizona Form 460.