Enlarge image | Arizona Form 290 Request for Penalty Abatement THE PURPOSE OF THIS FORM PERIOD(S) OR YEAR(S) Use Form 290 to request an abatement of non-audit Enter the specific tax period(s) in date format, based on penalties. the filing frequency, that you want considered for the abatement. The account for which the abatement request is being submitted must be in compliance. Compliance means For example: there are no delinquent tax returns and all non-audit tax • Annual filers: 2015-2016 liabilities are paid when making the request. Provide clear • Quarterly filers: 01/2017-03/2017 or Q2 2018 and concise information to allow for a prompt reply by the • Monthly filers: 07/2017-02/2019 department. PENALTY AMOUNT The request will not be considered for processing if the form is incomplete or if the account is not in compliance. Enter the dollar amount for which you are requesting The abatement request form and documentation will be penalty abatement. There is no statutory provision that returned for correction. The form and documentation will permits abatement of interest based on reasonable then need to be resubmitted for consideration. cause. IMPORTANT: If the penalty being addressed is the result PART 3 - EXPLANATION & DOCUMENTATION of an audit, do not use Form 290. Contact the Audit Unit Explain in detail your reason(s) for requesting the at the phone number shown on the assessment. The abatement. You must provide specific details or reasons Penalty Review Unit does not process audit assessed that directly contributed to the failure to file or pay timely penalties. for the period(s) you are requesting penalty abatement. INFORMATION Include in the explanation as to why there is reasonable cause for the returns and/or payments being late. Clear and PART 1 - GENERAL INFORMATION concise information will allow for a prompt reply. Include additional pages if you need more space. All requests for abatement of penalties must include the name, address, email address and telephone number of the IMPORTANT: You must include Documentation that taxpayer for which the request is being made. supports the basis of your request. Requests without supporting documentation may be denied. If you want the Arizona Department of Revenue to work with your representative or third party, complete Examples include: and include Arizona Form 285, General Disclosure/ • Proof of timely payment; including front Representation Authorization Form. Ensure boxes 4b and back of canceled checks. and 4c or box 5 are indicated. • Medical reports and/or Death Certificate(s). • Other pertinent documents that support PART 2 - SPECIFIC DETAILS FOR ABATEMENT your request for this abatement. CONSIDERATION • Proof an extension has been filed. Provide specific details regarding the account and periods Situations Where Reasonable Cause May Exist: to be considered for abatement. Below are some situations where reasonable cause may TAX TYPE exist. There may be other situations where reasonable it’s important for you cause may exist. Accordingly, • If your request is for an individual income tax return, to provide specific details or reasons that directly use the Individual Taxpayer Identification Number contributed to the failure to file or pay timely for the (ITIN) number or social security number from the periods you are requesting . return. Circumstances beyond the control of the taxpayer while • If your request is for a business account, use the using reasonable and prudent business practices. Transaction Privilege Tax (TPT) or Marijuana Excise 1. Mathematical errors Tax (MET) license number. A mathematical error on a timely filed tax return. • If your request is for a corporate or withholding 2. Unexpected illness or unavoidable absence account, use an Employer Identification Number (EIN). A. Individual returns a. Delay caused by serious illness of the taxpayer, or member of the taxpayer’s immediate family. b. Delay caused by unavoidable absence of the taxpayer. Vacation time is not acceptable as an unavoidable absence. ADOR 11237 (04/23) Instructions |
Enlarge image | Arizona Form 290 Request for Penalty Abatement B. Entity returns If you want the Arizona Department of Revenue to work with In the case of corporate, estate, trust or other business your representative or third party, complete and include returns, delay caused by unexpected serious illness of Arizona Form 285, General Disclosure/Representation or the individual with sole authority to execute the return Authorization Form. Ensure boxes 4b and 4c box 5 are or member of such individual’s immediate family. indicated. Delay caused by unavoidable absence of the individual Handwritten signature, date, print the signer’s name and with sole authority to execute return. title. An electronic signature with a digital certificate is If unexpected illness accepted. is the basis of the request for penalty abatement, the Department shall require proof of the date of illness. This proof includes, but is not limited to, doctor Type of Entity Who must sign statements. Individuals, Joint The individual/joint filers/sole proprietor 3. Death Filers and Sole must sign. A. Proprietorships In the case of individual returns, delay caused by the Corporations A principal corporate officer within the death of a taxpayer or member of the taxpayer’s immediate meaning of A.R.S. § 42-2003 (A)(2) or any family. person designated by a principal corporate B. officer or any person designated in a resolution In the case of corporate, estate, trust or other business by the corporate board of directors or other returns, the delay must have been caused by the death of an similar governing body, must sign. individual with the sole authority to execute the return, or a Partnerships & A partner having authority to act in the name member of such individual’s immediate family. Limited Partnerships of the partnership must sign. For both individual and business returns, a reasonable time Trusts/Estates A trustee, executor/executrix or the personal frame should apply for filing the return and payment of tax. representative of the estate must sign. See A copy of the death certificate must be provided. Form 210, Notice of Assumption of Duties in a 4. Absence of records Fiduciary Capacity. Limited Liability A member having authority to act in the name The taxpayer is unable to obtain records necessary to Companies of the company must sign. determine the amount of tax due for reasons beyond the Governmental An officer having authority to act on behalf of taxpayer’s control. An example would be a fire which Agencies the governmental agency must sign. destroys the taxpayer’s records. MAIL, FAX OR EMAIL FORM 290 TO: Situations Where Reasonable Cause May NOT Exist: ARIZONA DEPARTMENT OF REVENUE 1. Ignorance of the law or lack of awareness of filing and paying requirements. PENALTY REVIEW UNIT 2. Delegation of duties. 1600 W MONROE ST 3. Financial difficulties have no effect on the taxpayer’s PHOENIX AZ 85007-2612 ability to file returns in a timely fashion. Fax No. (602) 716-6787 Penalties and/or fees not considered for Abatement: Email: PenaltyReview@azdor.gov 1. Interest 2. TPT licensing fees Allow up to six (6) weeks for processing. 3. Audit assessed penalties 4. Any disallowed accounting credit(s) for TPT For additional information regarding reasonable cause, please refer to the following: • Arizona Revised Statutes § 42-2062 available at www.azleg.gov. Publication 700 • Arizona Department of Revenue General Tax Ruling and Arizona Department of Revenue (GTR) 04-2 available at www.azdor.gov. PART 4 - SIGNATURE OF TAXPAYER OR AUTHORIZED REPRESENTATIVE The form should be signed by one of those listed below or otherwise authorized by A.R.S. § 42-2033(A). A responsible party that has the authority to act on behalf of the taxpayer should check the box in Part 4. ADOR 11237 (04/23) Print Form Instructions |
Enlarge image | Arizona Form Request for Penalty Abatement 290 PLEASE READ THE INSTRUCTIONS CAREFULLY. Ensure all applicable sections of the form are completed, all returns are filed, and taxes paid prior to submitting. The request will not be considered for processing if incomplete or the account is not in compliance. The abatement request form and documentation will be returned for correction and must be resubmitted for consideration. The Arizona Department of Revenue, on written application by the taxpayer, shall abate the penalty if it determines that the conduct, or lack of conduct, that caused the penalty to be imposed was due to reasonable cause and not due to willful neglect. PART 1 GENERAL INFORMATION (REQUIRED) Taxpayer Name Daytime Phone (with area code) Spouse’s Name (if joint return was filed) Email address: Present Address - number and street, rural route Apartment/Suite No. City, Town or Post Office State ZIP Code If you want the Arizona Department of Revenue to work with your representative, complete and include Arizona Form 285, General Disclosure/Representation Authorization Form. Ensure boxes 4b and 4c or box 5 are marked. PART 2 SPECIFIC DETAILS FOR ABATEMENT CONSIDERATION (REQUIRED) Provide the associated SPECIFIC PERIOD(S) OR Provide the total PENALTY Provide the AMOUNT for the account Indicate the TAX TYPE for the account TAXPAYER ID number for YEAR(S) for the account requesting requesting abatement the account requesting requesting abatement. abatement abatement (Do not include interest) Individual Income Tax ITIN or SSN $ Transaction Privilege & Use Tax License Number $ Corporate Income Tax EIN $ Withholding Tax EIN $ Other (Trust, Tobacco, Marijuana Excise Tax): EIN/License Number $ PART 3 EXPLANATION & DOCUMENTATION (REQUIRED) Provide specific details or reasons that directly contributed to the failure to file or pay timely for the periods you are requesting penalty abatement. Include additional pages if more space is needed and documentation to support the claim of reasonable cause. _______________________________________________________________________________________________________________________________ PART 4 SIGNATURE OF TAXPAYER OR AUTHORIZED REPRESENTATIVE (Did you print and sign the form?) Who can sign this form? The taxpayer (individual, principal corporate officer, LLC Member/Manager, Trustee, Partner) or other authorized by A.R.S. § 42-2003(A). Other authorized representative may sign this form if they include a properly executed Arizona Form 285 (General Disclosure/ Representation Authorization Form). Check here if you are attaching a completed Arizona Form 285 with boxes 4b and 4c or box 5 indicated. I certify that I have the authority, within the meaning of A.R.S. § 24-2003(A) to execute this abatement request on behalf of the above-mentioned taxpayer. I understand that to knowingly prepare or present a document which is fraudulent or false is Class 5 felony pursuant to A.R.S. § 42-1127(B)(2). TAXPAYER’S SIGNATURE DATE SIGNATURE DATE PRINT OR TYPE NAME PRINT OR TYPE NAME TITLE TITLE SEND THE COMPLETED FORM TO: ARIZONA DEPARTMENT OF REVENUE ●PENALTY REVIEW UNIT ● 1600 W MONROE ST ●PHOENIX AZ 85007-2612 FAX● to: (602) 716-6787 or EMAIL to: PenaltyReview@azdor.gov ADOR 11237 (04/23) Print Form |