📌 At a Glance

If you’ve received a notice from the Arizona Department of Revenue (AZDOR) for late filing or late payment after you’ve already paid your taxes, it’s often because your payment didn’t include penalties or interest for filing or paying late.

✅ If You Filed and Paid On Time

If you believe you filed and paid on time but still received late fees:

• Gather proof of payment—bank statements, ACH confirmations, cancelled checks, or payment portal receipts.
• Request penalty abatement by submitting Arizona Form 290 – Request for Penalty Abatement. Under ARS § 42-2062, “reasonable cause” examples include medical emergencies, technical problems, or banking delays.

📄 How to Request Penalty Abatement

1. Complete Form 290.
2. Attach all supporting documentation (e.g., payment proof, hospital records, bank correspondence).
3. Submit your request to AZDOR’s Penalty Review Unit:
   • Mail: Arizona Department of Revenue, Penalty Review Unit, 1600 W Monroe St, Phoenix, AZ 85007-2612
   • Fax: (602) 716-6787
   • Email: PenaltyReview@azdor.gov
4. Expect 6–8 weeks for review.

⚠️ If You Filed or Paid Late

If your return or payment was actually late:

• Pay the full amount due, including penalties and interest. See our guide: How to Pay a Balance Due to AZDOR.
• You can still request abatement for late fees if “reasonable cause” exists by submitting Form 290.

📋 Required Documents

• AZDOR late fee notice
• Proof of payment date and amount
• Evidence supporting why payment was late (bank records, medical documents, etc.)

🤝 Gbooks Support

Upload your notice and supporting documents via your Gbooks secure portal. Then, contact your Relationship Manager for assistance. We’ll help prepare and submit Form 290 on your behalf.

Disclaimer: This article is for general informational purposes only and is not tax, legal, or financial advice. Always consult a qualified tax advisor for guidance on your specific situation.