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Arizona Form
2020 Withholding Tax Information Authorization 821
For information or help, call one of these numbers: Section 2 - Appointee Information
Phoenix (602) 255-3381 Enter the name of your appointee. For an appointee ID, please
From area codes 520 and 928, toll-free (800) 352-4090 provide the appointee’s Social Security Number, CPA number,
Tax forms, instructions, and other tax information State Bar number, Alternative Preparer Tax Identification
If you need tax forms, instructions, and other tax information, go Number, EIN, or other ID number.
to the department’s website atwww.azdor.gov. Section 3 - Authorization
Withholding Tax Procedures and Rulings The appointee may only be authorized to inspect and/or receive
These instructions may refer to the department’s withholding tax Arizona withholding tax information. Enter the years or periods
procedures and rulings for more information. To view or print for which the authorization is granted.
these, go to our website and click on Reports & Legal Research Any tax year(s) or period(s) that have ended as of the date a
then click on Legal Research and select a Document Type and withholding tax information authorization is signed may be listed.
Category from the drop down menus. The number of future tax years or periods that will be accepted is
Publications limited to tax years or periods that end no later than four years
To view or print the department’s publications, go to our website after the date the withholding tax information authorization is
and click on Reports & Legal Research. Then click on signed.
Publications. A general reference to “all years” or “all periods” will be accepted
as applying only to tax years (periods) ending prior to the date the
General Instructions withholding tax information authorization is signed. A general
reference to “all future years” will be subject to the four-year
Purpose of Form
limitation.
A taxpayer may use Form 821 to authorize any individual,
corporation, firm, organization, or partnership to inspect and/or Section 4 - Retention/Revocation of Withholding Tax
receive confidential Arizona withholding tax information for the Information Authorization
years or periods listed on the form. A new withholding tax information authorization will revoke a
If a taxpayer wants an individual to inspect and/or receive prior withholding tax information authorization if it is granted by
information for tax types other than withholding, or to perform the taxpayer to another appointee for the same years or periods
other acts on the taxpayer’s behalf, the taxpayer may not use Form covered by this document.
821. The taxpayer must use Arizona Form 285, General If there is any existing withholding tax information authorization
Disclosure/Representation Authorization Form, or other you do not want to revoke, check the box in this section, and
comparable form. Only an individual may be designated as a include a copy of the withholding tax information authorization.
representative under a General Disclosure/Representation A taxpayer may revoke a withholding tax information
Authorization Form. authorization without authorizing a new appointee by filing a
Filing Instructions statement of revocation with the department. The statement of
If the taxpayer is working with a specific section or employee at revocation must indicate that the authority of the previous
the department, the taxpayer should mail Form 821 to that section withholding tax information authorization is revoked and must be
or employee. Otherwise, the taxpayer should mail Form 821 to: signed by the taxpayer. Also, the name and address of each
Taxpayer Information and Assistance appointee whose authority is revoked must be listed (or a copy of
Arizona Department of Revenue the withholding tax information authorization to be revoked must
PO BOX 29086 be included and marked “revoked”).
Phoenix, AZ 85038-9086 The filing of a Form 821 will not revoke any Arizona
The taxpayer may file an original, a photocopy, or a facsimile Form 285, or other power of attorney, that is in effect.
transmission (fax) of Form 821, Withholding Tax Information Section 5 - Signature of or for Taxpayer
Authorization. Type of Entity Who must sign
Individuals/Sole The individual/sole proprietor must sign.
Specific Instructions Proprietors
Section 1 - Taxpayer Information Corporations A principal corporate officer within the
Individuals/Sole Proprietors - enter your business name, meaning of Arizona Revised Statutes § 42-
address, and your Taxpayer Identification Number (TIN). 2003(A)(2) or a person designated by a
principal corporate officer must sign.
Corporations, partnerships, or associations - enter the name,
business address, and the Employer Identification Number (EIN) Partnerships & A partner having authority to act in the
Ltd Partnerships name of the partnership must sign.
of the business.
Trusts A Trustee must sign.
Trusts - enter the name, title, and address of the trustee, as well as
Estates An Executor/Executrix or the personal
the EIN of the trust. representative must sign.
Estates - enter the name, title, and address of the decedent’s Limited Liability A member having authority to act in the
executor/personal representative as well as the EIN of the estate. Companies name of the company must sign.