Arizona individual income tax returns go to one of two P.O. Box addresses in Phoenix, and which one you use depends on whether you are enclosing a payment. If you want to know where to mail your Arizona tax return, the Department of Revenue (ADOR) sorts incoming mail by payment status, so sending a check to the refund box (or an empty return to the payment box) slows processing on both ends.
The Two Mailing Addresses
If you owe tax and are enclosing a check or money order:
Arizona Department of Revenue
P.O. Box 52016
Phoenix, AZ 850721Arizona Department of Revenue. Mailing Addresses
If you are getting a refund or owe nothing:
Arizona Department of Revenue
P.O. Box 52138
Phoenix, AZ 850721Arizona Department of Revenue. Mailing Addresses
Both addresses apply to the standard Form 140, the Part-Year Resident Form 140PY, the Nonresident Form 140NR, and amended individual returns. Less common forms such as fiduciary or corporate returns may route to different P.O. Boxes, so check the specific form’s instructions or the ADOR mailing addresses page before sending one of those.
If You Are Using FedEx, UPS, or Another Courier
Private delivery services cannot deliver to P.O. Boxes. ADOR’s physical address is 1600 West Monroe Street, Phoenix, AZ 85007. Call ADOR before shipping, because the processing center may handle courier and walk-in deliveries differently than standard mail.
What to Put in the Envelope
A disorganized or incomplete return is one of the most common reasons ADOR delays processing or sends a follow-up notice. Before you seal anything:
- Sign and date the return. An unsigned return is treated as incomplete. On a joint return, both spouses must sign.
- Attach a complete copy of your federal return, including all schedules. Arizona uses the federal figures as the starting point on your state return, so leaving it out invites a notice.
- Include every W-2 and any 1099 showing Arizona income or withholding.
- Do not staple anything to the return. Staples interfere with ADOR’s scanning equipment. Paper clips or binder clips are fine.2Arizona Department of Revenue. Arizona Form 140PY Instructions
If you owe tax, make the check or money order payable to “Arizona Department of Revenue.” Write your Social Security number, the tax year, and the form number on the payment itself so ADOR can match it to your account if the check gets separated from the return.3Arizona Department of Revenue. Make a Payment Online An alternative worth considering: pay electronically through the ADOR website and mail the return to the no-payment address. That way there is no check to lose in transit.
Postage, Postmark, and Proof of Mailing
A full Arizona paper return with federal attachments, W-2s, and schedules can easily weigh more than one ounce, so a single Forever stamp often will not cover it. Weigh the envelope at the post office; a return that comes back for insufficient postage days before the deadline is a problem you do not want.
For a mailed return, the postmark date counts as the filing date. A return postmarked April 15 is on time even if it arrives at ADOR the following week. If you are mailing anywhere near the deadline, send it certified with return receipt requested. The certified mail receipt gives you a postal-service postmark you can produce if ADOR ever questions whether you filed on time.
Keep a complete copy of everything you mail: the return, all schedules, your federal return copy, W-2s, 1099s, and the front and back of any check. If ADOR later contacts you about a missing document or a figure that does not match, having your own copy turns a scramble into a quick response.
Why ADOR Would Rather You E-File
If you have not sealed the envelope yet, know that ADOR processes e-filed returns much faster than paper. Refunds from electronically filed returns arrive up to eight times sooner than paper returns.4Arizona Department of Revenue. Make This Tax Season Smoother with These Filing Tips With e-file and direct deposit, a refund typically reaches your bank within two business days of approval. A paper refund check gets mailed within three business days of approval, and then postal delivery is on top of that.
ADOR offers free electronic filing for qualifying individual taxpayers through its website,5Arizona Department of Revenue. Free Electronic Filing for Individuals and commercial tax software supports Arizona e-filing as well. E-filed returns also contain fewer errors, because the software catches common mistakes before submission.6Arizona Department of Revenue. One Month Left to File Your 2025 Individual Income Taxes If paper is still the right choice for your situation, use the right box, assemble the package carefully, and get a postmark you can prove.