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ADOR is aware that some small business income taxpayers received a billing notice even though their overpayment individual income tax return is larger than the tax due 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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TPT Refunds

WHAT refunds do we review:

Over-reported gross receipts and/or under-reported deduction amounts on the transaction privilege tax (TPT) return(s).

For all other refund requests and TPT account inquiries, please contact Customer Care at (602) 255-3381 or email [email protected]. Off-peak days are Thursdays or Fridays, before noon or after 2 p.m.

 

WHO can request a TPT refund claim:

Only the vendor who reported and remitted the tax.

 

WHEN can the vendor request a TPT refund:

Must be filed within the four-year statute of limitations per Arizona Revised Statute (A.R.S.) § 42-1104.

 

HOW to request a TPT refund:

Due to the high volume of TPT refund claims reviewed by the Department, please follow the recommended guidelines below. If an amended return has been filed, do not submit a written request (use only one method of submitting a refund claim).

For refund claims with six reporting periods or less, or a few line items, file a new Form TPT-2 (mark as Amended Return).

Filing Form TPT-2/Amended Return(s)
  • Log-in to your TPT account on AZTaxes.gov.
  • Complete a new TPT return that includes original entries and new adjustments or corrections. An amended return overrides the original return.
  • Make sure to check the ‘Amended Return’ box.
  • Click Submit and get a Return Confirmation.

What to expect
  • Prepare supporting documents for the adjustments or corrections as these may be requested by an auditor for review.
  • Customer Care reviews and processes the amended return(s).
 

Customer Care can be reached at (602) 255-3381. Off-peak days are Thursdays or Fridays, before noon or after 2 p.m.

For refund claims with seven reporting periods or more, or many line items, submit a written claim.

Submitting a Written Claim
  • Download and fill out a POA/Disclosure Authorization Form 285, 285B, or 285C using the Tutorial. Note: A Power of Attorney is required when someone other than the taxpayer is requesting the refund claim.
  • Download the Refund Request Workbook (in Excel format) and fill-in the information by following the INSTRUCTIONS tab.
  • Email the POA/Disclosure Authorization Form, Refund Request Workbook, and invoices, exemption certificates, contracts, and other related supporting claim documents to [email protected].

What to expect
  • A preliminary review will be conducted to ensure that all documentation has been provided with your refund claim.
  • A Refund Request Number is assigned once all documentation has been received.
  • The claim is put in queue and will be assigned to a TPT auditor for review.
  • An assigned TPT auditor will contact the appointee in the POA/Disclosure Authorization Form to review supporting claim documents.
  • The Determination Letter is emailed to the appointee.
 

The Department maintains the right to request additional documentation, if necessary, to complete the review of the refund request per A.R.S. § 42-5025 and A.R.S. § 42-1105 (D) (E). Lack of corroborating documents will result in denial of the claim and may be subject to an audit.

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