Arizona Business Return Mailing Addresses
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Arizona requires corporate, partnership, and fiduciary returns to be electronically filed unless any of the following apply:
- The entity is exempt from or has a federal waiver from electronically filing its federal return.
- The entity is exempt from or has received an Arizona filing waiver (pursuant to A.R.S. § 43-323(F)) from electronically filing its Arizona return.
- The entity was directed by the IRS or the Arizona DOR to paper file its return.
Corporation, S Corporation
Corporate extension requests, original and amended returns (if approved or exempt), and payments:
Arizona Department of Revenue
PO Box 29079
Phoenix, AZ 85038-9079
Partnership
Partnership extension requests
Arizona Department of Revenue
PO Box 29079
Phoenix, AZ 85038-9079
Partnership original and amended returns (if approved or exempt), and payments
Arizona Department of Revenue
PO Box 52153
Phoenix, AZ 85072-2153
Fiduciary
If the entity is expecting a refund, or owes no tax, or owes tax but isn't sending payment
Arizona Department of Revenue
PO Box 52138
Phoenix, AZ 85072-2138
If the entity owes tax and is sending payment with the return
Arizona Department of Revenue
PO Box 52016
Phoenix, AZ 85072-2016
Correspondence should be mailed separately from the return
Customer Care
Arizona Department of Revenue
PO Box 29086
Phoenix, AZ 85038-9086
Additional Information: