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To make payments over a period of time, contact the Office Collections Section in Phoenix at (602) 542-5551 or Tucson at (520) 628-6442. Any Revenue Officer will be able to assist you.
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For Individual Income Tax liabilities, you may be asked to provide detailed financial information, including your income and employer, spouse’s income and employer, number of dependents, monthly expenses, banking information, and other pertinent information to determine your ability to pay the liability. For business taxes (Transaction Privilege, Withholding, Corporate Income), you may be asked the aforementioned, as well as the names, addresses, and social security numbers of the owners of the business, and related tax account identification numbers. You could also be asked to provide a complete written Financial Statement and profit and loss statement. Once a financial analysis has been made, the Revenue Officer will work out a payment plan with you. You may access the financial statement by clicking on Tax Returns & Forms |
| While establishing payment arrangements, you will be advised that you must be in tax filing compliance before the terms of the agreement will be in effect. You will be provided thirty (30) days to file all delinquent returns. |
| You will be advised that all payments must be made on time and that no future liabilities may arise during the repayment period. In addition, you will be advised that if you can not make a payment as scheduled, you are to contact the department and advise a Revenue Officer when you will be making the payment. You will also be advised that if the terms of the arrangements are not kept, the department will consider enforcement action, such as the filing of a tax lien or levying your wages, bank accounts, or other assets. |
| Depending upon the amount you owe and the length of time it will take to repay your liability, a tax lien may be filed. Once the account is paid in full, the lien will be released. In order to expedite the release of a lien, all payments within 60 days of payoff must be by cash or certified funds. If payment is made by personal check, it could delay the release of lien by up to 60 days. |
| Another means of establishing a repayment plan for Individual Income Tax is to complete form 140IA Individual Income Tax Installment Agreement Request. This form can be accessed by clicking on 140IA. Complete and return this form to Collections Division PO Box 29070, Phoenix, Arizona 85038-9070. The Department will contact you within 60 days to notify you of approval or denial. |
| If you have a liability and wish to pay it in full in one payment, contact the collection office nearest you to verify the balance due. They will provide you with the address to send the payment, or simply click on Contact Collections |
| When making payments to the department, always include the tax identification number on the check or money order. |
