The Arizona Department of Revenue has highly trained representatives available to assist you in resolving your past due tax liabilities.

You may qualify for a program such as:

• Payments over the phone using your credit card, debit card, or personal checking account 
  Individuals - Make a Payment
  Business - Enroll to File and Pay Online 
• Installment payment plans negotiated to fit your financial situation  
  Individuals - Payment Arrangement 
  Indivuduals (Non-Fillable) – Payment Arrangement 
  Business – Payment Arrangement
  Business (Non-Fillable) – Payment Arrangement
• Temporary hardship consideration  
  Hardship Consideration
• Negotiating an agreement to resolve your liability through payment of a reduced amount
  Offers-in-Compromise 
• In some cases, AZDOR may be able to waive certain penalties
  Publications to 700 – Penalty Abatement

If you are having difficulty resolving your past due tax liability, please contact an AZDOR collections representative Monday through Friday, from 8:00 am to 5:00 pm (Arizona time) at (602) 542-5551 or (520) 628-6442.