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General Disclosure/Representation Arizona Form
Authorization Form 285
• An estate
Phone Numbers • A trust
For information or help, call one of the numbers listed: • A governmental agency
Phoenix (602) 255-3381 • Any other organization, association, or group.
From area codes 520 and 928, toll-free (800) 352-4090 NOTE: A fiduciary (trustee, executor, administrator,
Tax Forms, instructions, and other tax information receiver, or guardian) stands in the position of a taxpayer and
If you need tax forms, instructions, and other tax information, acts as the taxpayer. A fiduciary does not act as a
go to the department’s website at www.azdor.gov. representative and should not file Form 285. If a fiduciary
wants to authorize an individual to represent or perform
Purpose of Form certain acts on behalf of the entity, the fiduciary must file a
signed power of attorney naming that person to act in the
A taxpayer may use Form 285 to authorize the department to position of the taxpayer.
release confidential information to the taxpayer’s Appointee.
The department may have to disclose confidential information Line-by-Line Instructions
to fully discuss tax issues with, or respond to tax questions by,
the Appointee. A taxpayer may also use Form 285 to grant Section 1 - Taxpayer Information
additional powers to the Appointee, up to and including a Enter the taxpayer’s name, current address, and daytime
power of attorney. For more information or guidance for telephone number on the lines provided. If more space is
completing this form, see General Tax Procedure (GTP) 15-2, needed, attach an additional page.
Procedure for Submitting an Authorization for Disclosure of
Foreign Address -
Confidential Information and Powers of Attorney.
If the taxpayer has a foreign address, enter the information in
Important Tips - the following order: city, province or state, and country.
• Review the instructions and GTP 15-2 before completing Follow the country’s practice for entering the postal code. Do
the form. not abbreviate the country name.
• Inspect the form and verify you have entered all of the For income tax purposes:
required information. • Each individual signing this form must enter his or her
• Retain a copy for your files. Social Security Number (SSN) or Individual Tax
Identification Number (ITIN).
How to File • A corporation, partnership, LLC, trust or estate must
If an Arizona Department of Revenue (ADOR) employee enter its employer identification number (EIN).
requests that you submit this form, please send the completed For withholding tax purposes:
form directly to the address that the employee provides, with An individual, corporation, partnership, LLC, trust, or estate
attention to the employee.
must enter the EIN.
Otherwise, ADOR offers three convenient options to submit
For transaction privilege tax (TPT) purposes:
your form.
If the taxpayer has only one license that is covered by this
1. Email the completed form to: POA@azdor.gov. Form 285, enter that specific TPT license number.
2. Fax the completed form to: (602) 716-6008. If the taxpayer has more than one license number , include a
3. Mail the original or photocopy of the completed form to: separate sheet identifying the license number and location for
Arizona Department of Revenue each license that is covered by this Form 285.
ATTN: Power of Attorney
NOTE: If a taxpayer wants all of its business locations
PO Box 29086
covered by this Form 285, include the EIN of the business (or
Phoenix, AZ 85038-9086
the SSN associated with the business if the business does not
Who Can Use Form 285? have an EIN).
Any of the following may file Form 285: Section 2 - Appointee Information
• An individual The Appointee must be an individual. Enter the first and last
• Individuals that file joint returns name and current address of the person the taxpayer is
appointing to receive confidential information and/or to act on
• A sole proprietorship
the taxpayer’s behalf. If the Appointee has a foreign address,
• A corporation enter the information in the following order: city, province or
• A group of consolidated or combined corporations state, and country. Follow the country’s practice for entering
• A partnership the postal code. Do not abbreviate the country name.
• A limited liability company (LLC)

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Arizona Form 285

Enter the ID number of the individual (Appointee). This may • The taxpayer is a legal entity, such as a corporation, a
be an SSN, ITIN, Certified Public Accountant (CPA) number, formal partnership, a limited liability company, or a
State Bar number, Alternative Preparer Tax ID number or trust.
other government issued ID number that is unique to the • Representation of the entity is not the Appointee’s
Appointee (for example: a passport or driver’s license primary duty to the legal entity, but secondary or
number). If the taxpayer wants to name more than one incidental to other duties relating to the management or
Appointee, please attach an additional sheet that contains the operation of the legal entity.
required information for each Appointee. • The person is not receiving separate or additional
NOTE: The number used must be different for each compensation (other than reimbursement for costs) for
individual Appointee designated. For identification purposes, representation.
the Appointee will be required to provide that number when If either 1 or 2 do not apply, then only the following
contacting the Department. individuals can represent a taxpayer when the taxpayer
authorizes:
Section 3 - Tax Matters
1. An active member of the State Bar of Arizona;
1. You may use this form for more than one tax type. Please 2. An Arizona Certified Public Accountant; or
check the box or boxes to specify the tax type covered by 3. A “Federally Authorized Tax Practitioner” within the
this authorization. meaning of Arizona Revised Statutes (A.R.S.)
Check the box marked “Other” for any of the following §42-2069(D)(1). This includes:
taxes and be sure to indicate the tax type in the space under • An enrolled agent authorized to practice before the IRS.
the box. • An out-of-state attorney or out-of-state certified public
• Tobacco tax accountant, if the person is not currently under
• Liquor tax suspension or disbarment from practice before the IRS,
• Bingo tax and if the person has filed with the IRS, a written
2. Specify the tax year(s) or tax period(s). declaration that he or she is currently qualified as an
3. Check the box that properly describes the form of attorney or a CPA.
ownership of the Taxpayer. (See GTP 15-2 for guidance). • An individual practicing with a federally authorized tax
practitioner and who is subject to the same standards of
NOTE: When you sign this form, you are authorizing the practice and ethics requirements of that person.
department to release confidential information to the named Section 5 - Power of Attorney
Appointee. If you would like to grant additional authority to the
By checking the box on line 5, the taxpayer grants the
Appointee, complete Section 4 of this form. If you want to grant
Appointee power of attorney. A power of attorney authorizes
a power of attorney, skip Section 4 and complete Section 5.
the Appointee to perform any and all acts that the taxpayer can
Section 4 - Additional Authorization perform with regard to the tax matters and tax year(s) or
period(s) specified. This includes, but is not limited to, the
This section is only required if additional authorization is
powers listed in items 4a through 4h. Any limitation to this
required.
power of attorney must be specified. The use of a power of
Items 4a through 4h allow the Taxpayer to grant additional attorney must be in accordance with Rule 31 of the Arizona
authorization to the Appointee. Please check all boxes that Rules of the Supreme Court. (See Section 4)
apply. Items 4a through 4f are administrative matters with the
department. Any other authorization that involves negotiating Section 6 - Revocation of Earlier Authorization(s)
legal rights or responsibilities or filing documents on the By checking the box in Section 6, you are revoking all prior
taxpayer’s behalf is also an administrative matter. authorizations filed with the Arizona Department of Revenue.
The revocation will be effective as to all earlier authorizations
In order to represent a Taxpayer in an administrative matter,
and Powers of Attorney on file with the Arizona Department
the Appointee must be an Arizona attorney or must meet the
of Revenue except those specified on the form in Section 6.
requirements of Rule 31.3(c)(5)(b) of the Arizona Rules of the
Supreme Court. The following individuals are authorized If you wish to revoke only some prior authorizations and/or
pursuant to Rule 31.3(c)(5)(b) to represent taxpayers in powers of attorney, please check the box in Section 6 and list,
administrative matters, authorized by the taxpayer: in the space provided, those authorizations and powers of
1. Any individual, if the total amount in dispute, including attorney that you wish to remain in effect.
tax, penalties, and interest, is less than $5,000.00. Section 7 - Corporations Having Controlled
2. A full-time officer, partner, member or manager of a Subsidiaries
limited liability company, or employee, if all of the If you list names in this section, you must check one of the boxes
following apply: to indicate if names listed are to be “included in the disclosure
authorization” or “excluded in the disclosure authorization”.

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                                                                                                            Arizona Form 285 
 
DO NOT use this section to list multiple Appointees.  Instead,     Limited Liability         • Member in a member-managed 
use a separate sheet.                                              Company (LLC) (if           LLC 
The department may disclose confidential information relating      taxation is at the entity • Manager in a manager-managed 
to a corporate taxpayer to a designee of the taxpayer who is       level)                      LLC 
authorized in writing by the taxpayer.                             See Individual if LLC     • Designee of member or 
A principal corporate officer of a parent corporation may          elected to be treated as    manager. 
execute a written authorization for a controlled subsidiary.       a disregarded entity or 
A principal corporate officer of a parent corporation that wants   where tax relates to 
to  designate  a  person  to  receive  confidential  information   flow through items on 
regarding the corporation’s controlled subsidiaries must either:   individual return 
1.  Attach a list of each controlled subsidiary that the parent    Estates                   • Personal representative 
    wants  to include in the disclosure authorization (federal                               • Any heir, next of kin, or 
    Form 851 may be used for this purpose); or                                                 beneficiary, only if he has a 
2.  Complete Section 7 of Form 285.                                                            material interest that will be 
                                                                                               affected by the confidential 
Section 8 - Signature of or for Taxpayer                                                       information. 
                                                                   Trusts 
(table continued on next column)                                                             • Any trustee 
                           Who may sign an                                                   • A beneficiary or grantor only if 
    Taxpayer 
                                  authorization                                                the beneficiary or grantor has a 
Individual - Single      • Individual                                                          material interest that will be 
                                                                                               affected by the confidential 
Individual - Joint       • Both sign same document for                  
                                                                                               information. 
                           the same representative. 
                         • Each signs separate document            Government Entity         • Head of the entity or a member 
                           for two representatives.                                            of the governing board of the 
                                                                                               entity, or any employee of the 
Sole Proprietorship      • The individual owner of                                             entity who has been delegated 
Business (Federal Form     business.                                                           the authorization in writing by 
1040 Schedules C, E, F                                                                         the head of the entity or the 
income) This includes                                                                          governing board of the entity. 
where there is no entity                                                
or where entity is                                                 Bankruptcy                • Refer to court document 
disregarded for income                                             estate/receivership         appointing bankruptcy trustee to 
tax purposes (e.g.                                                                             ensure disclosure is authorized. 
disregarded LLC) 
                                                                   NOTE  FOR  CORPORATIONS:             An  Officer  holding  a 
Corporations             • A principal corporate officer           corporate title other than one of those listed, should check the 
                           (chief executive officer,               box above the signature line in Section 8 to certify that they 
SEE NOTE FOR               president, secretary, treasurer,        are a principal  officer of the corporation.  For example; a 
CORPORATIONS               vice president of tax, chief            Vice President of  Finance or an Assistant Treasurer  is not 
LOCATED AT THE             financial officer, chief operating      listed and  therefore  would  be required to  certify  that the 
END OF THIS                officer or chief tax officer or         officer is a principal officer by checking the box in Section 8.    
TABLE                      any other corporate officer who 
                           has the authority to bind the           For  more  information,  see  the  department’s  General  Tax 
                           taxpayer on matters related to          Procedure, GTP 15-2,       Procedure  for Submitting an 
                           state taxes).                           Authorization for Disclosure of Confidential Information and 
                                                                   Powers of Attorney. 
Partnerships (general or • Any general partner of the 
limited partnerships)      partnership; designee of general        Section 9 - Declaration of Appointee 
                           partner.                                If the Appointee has been given authority under any of Section 
                                                                   4a through  4h or Section 5 or is otherwise authorized to 
                                                                   practice law as defined in Rule 31(a) of the Arizona Rules of 
                                                                   the  Supreme Court, the  Appointee  must  sign and date this 
                                                                   declaration and enter a designation from 9a through 9e.  The 
                                                                   persons  who are authorized to  practice law before  the 
                                                                   Department of Revenue include active Arizona attorneys and 
                                                                   those authorized under Rule  31.3(c)(5)(b)  of the  Arizona 
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                                                                  Arizona Form 285 
 
Rules of the Supreme  Court.  An  Appointee  indicating 
authorization under 9d  who is engaged in practice  with a 
federally authorized tax practitioner, must provide the name of 
the practitioner with whom he or she works and that person's 
CAF number in the place provided. 
 
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