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State of Arizona
Department of Revenue

Temporary Hardship Consideration


Please contact the Office Collections Division at 602-542-5551 if you have a liability and you fall under any of the categories below to be considered for Hardship. Be advised that a Hardship Status is temporary. Your liability will continue to accrue interest.

Reasons for Hardship
• Natural Disasters
• Unemployment
• Decrease in Pay
• Medical Expenses/ Illness
• Death in the Family
• Home or Auto Repairs
• Moving expenses
• Divorce or Separation
• Child Support