Enlarge image | Disclosure Arizona Form Authorization Form 285B Phone Numbers If Taxpayer is a consolidated or combined group of corporations, Taxpayer must attach a federal Form 851 or a supplemental sheet, For information or help, call one of the numbers listed: as applicable, containing the names of each member of the Phoenix (602) 716-6010 consolidated/combined group for which the signator of Form From area codes 520 and 928, toll-free (800) 352-4090 285B is a principal corporate officer and to which this Form Tax forms, instructions, and other tax information 285B applies. If you need tax forms, instructions, and other tax information, Foreign Address - go to the department’s website at www.azdor.gov. If the taxpayer has a foreign address, enter the information in the following order: city, province or state, and country. Purpose of Form Follow the country’s practice for entering the postal code. Do not abbreviate the country name. Form 285B enables any individual, sole proprietorship, corporation, group of consolidated/combined corporations, For income tax purposes: partnership, LLC, estate, trust, governmental agency, or other • Each individual signing this form must enter his or her organization, association, or group thereof (“Taxpayer”) to Social Security Number (SSN) or Individual Tax designate a person (“Appointee”) to whom the Arizona Identification Number (ITIN). Department of Revenue can release confidential information, • A corporation, partnership, LLC, trust or estate must enter pursuant to A.R.S. § 42-2003. its employer identification number (EIN). The disclosure of such confidential information may be necessary For withholding tax purposes: to fully discuss tax issues with, or respond to tax questions by An individual, corporation, partnership, LLC, trust, or estate such Appointee. For more information or guidance for must enter the EIN. completing this form, see General Tax Procedure (GTP) 15-2, Procedure for Submitting an Authorization for Disclosure of For transaction privilege tax (TPT) purposes: Confidential Information and Powers of Attorney. If the taxpayer has only one license that is covered by this Form 285B, enter that specific TPT license number. Important Tips - If the taxpayer has more than one license number, include a • Review the instructions and GTP 15-2 before completing separate sheet identifying the license number and location for the form. each license that is covered by this Form 285B. • Inspect the form and verify you have entered all of the required information. NOTE: If a taxpayer wants all of its business locations • Retain a copy for your files. covered by this Form 285B, include the EIN of the business (or the SSN or ITIN associated with the business if the business How to File does not have an EIN). If an Arizona Department of Revenue (ADOR) employee Section 2 - Appointee Information requests that you submit this form, please send the completed form directly to the address that the employee provides, with The Appointee must be an individual. Enter the first and last attention to the employee. name and current address of the person taxpayer is appointing to be to receive Taxpayer’s confidential information. If the Otherwise, ADOR offers three convenient options to submit Appointee has a foreign address, enter the information in the your form. following order: city, province or state, and country. Follow the 1. Email the completed form to: POA@azdor.gov. country’s practice for entering the postal code. Do not abbreviate 2. Fax the completed form to: (602) 716-6008. the country name. 3. Mail the original or photocopy of the completed form to: Enter the ID number of the individual (Appointee). This may Arizona Department of Revenue be an SSN, ITIN, Certified Public Account (CPA) number, ATTN: Power of Attorney State Bar number, Alternative Preparer Tax Identification PO Box 29086 Number, or other government issued ID number that is unique Phoenix, AZ 85038-9086 to the Appointee (for example: a passport or driver’s license number). If the taxpayer wants to name more than one Appointee, please attach an additional sheet that contains the Line-by-Line Instructions required information for each Appointee. Section 1 - Taxpayer Information NOTE: The number used must be different for each individual Enter Taxpayer’s name, current address, and daytime telephone Appointee designated. For identification purposes, the number on the lines provided. If more space is needed, attach an Appointee will be required to provide that number when additional page. contacting the Department. |
Enlarge image | Arizona Form 285B Section 3 - Tax Matters Partnerships (general or • Any general partner of the This form can be used for more than one tax type. This form limited partnerships partnership; designee of general authorizes disclosure of confidential information to the Appointee partner. but does not authorize the Appointee to perform any additional Limited Liability • Member in a member-managed acts on behalf of a taxpayer. Company (LLC) (if LLC. 1. Please check applicable box(es) for which Appointee is taxation is at the entity • Manager in a manager-managed LLC authorized to receive Taxpayer’s confidential information. level) • Designee of member or Check the box marked “Other” for any of the following See above Individual if manager. taxes and be sure to indicate the tax type in the space under where LLC elected to the box. be treated as a • Tobacco tax disregarded entity or • Liquor tax where tax relates to • Bingo tax flow through items on individual return 2. Specify the tax year(s) or tax period(s). Estates • 3. Check the box that properly describes the form of ownership Personal representative of the Taxpayer. (See GTP 15-2 for guidance). • Any heir, next of kin, or beneficiary, only if he has a Section 4 - No Revocation of Earlier material interest that will be Authorization affected by the confidential This Disclosure Authorization Form does not revoke any prior information. Power of Attorney or other authorization forms on file with Trusts • Any trustee department. • A beneficiary or grantor only if Section 5 – Signature of or for Taxpayer the beneficiary or grantor has a (table continued on next column) material interest that will be affected by the confidential Who may sign an Taxpayer information. authorization Government Entity • Head of the entity or a member Individual - Single • Individual of the governing board of the Individual - Joint • Both sign same document for entity, or any employee of the the same representative. entity who has been delegated • Each signs separate document the authorization in writing by for two representatives. the head of the entity or the governing board of the entity. Sole Proprietorship • The individual owner of Business (Federal Form business. Bankruptcy • Refer to court document 1040 Schedules C, E, F estate/receivership appointing bankruptcy trustee to income) This includes ensure disclosure is authorized. where there is no entity or where entity is NOTE FOR CORPORATIONS: An Officer holding a corporate title other than one of those listed, should check the disregarded for income box above the signature line in Section 5 to certify that they tax purposes (e.g. disregarded LLC) are a principal officer of the corporation. For example; a Vice President of Finance or an Assistant Treasurer is not listed Corporations • A principal corporate officer and therefore would be required to certify that the officer is a (chief executive officer, principal officer by checking the box in Section 5. SEE NOTE FOR president, secretary, treasurer, CORPORATIONS vice president of tax, chief For more information, see the department’s General Tax LOCATED AT THE financial officer, chief operating Procedure, GTP 15-2, Procedure for Submitting an END OF THIS officer or chief tax officer or any Authorization for Disclosure of Confidential Information and TABLE other corporate officer who has Powers of Attorney. the authority to bind the taxpayer on matters related to state taxes). 2 |