General Disclosure/Representation Arizona Form
Authorization Form 285
PURPOSE OF FORM
A taxpayer may use Form 285 to authorize the department to
release confidential information to the taxpayer’s appointee.
The department may have to disclose confidential information
to fully discuss tax issues with, or respond to tax questions by,
A taxpayer may also use Form 285 to grant additional powers
to the appointee, up to and including a power of attorney.
Who Can Use Form 285?
Any of the following may file Form 285.
Individuals that file joint returns
A sole proprietorship
A group of consolidated or combined corporations
A limited liability company
A governmental agency
Any other organization, association, or group
NOTE: A fiduciary (trustee, executor, administrator,
receiver, or guardian) stands in the position of a taxpayer
and acts as the taxpayer. A fiduciary does not act as a
representative and should not file Form 285. If a fiduciary
wants to authorize an individual to represent or perform
certain acts on behalf of the entity, the fiduciary must file a
signed power of attorney naming that person to act in the
position of the taxpayer.
If the taxpayer is working with a specific section or
employee of the department, the taxpayer should mail Form
285 to that section or employee. Otherwise, the taxpayer
should mail Form 285 to:
Arizona Department of Revenue
Taxpayer Information and Assistance
P.O. Box 29086
Phoenix, AZ 85038
The taxpayer may file an original, a photocopy, or a facsimile
transmission (Fax) of Form 285. If the taxpayer is filing a
facsimile, and is working with a specific person, the taxpayer
should Fax Form 285 to that person. Otherwise, the taxpayer
should Fax Form 285 to (602) 542-2072.
Section 1 - Taxpayer Information.
Enter the taxpayer’s name, address, and daytime telephone
number on the lines provided. If more space is needed, attach
an additional page.
For income tax purposes, each individual signing this form
must enter his or her SSN. A corporation, partnership, trust or
estate must enter its Employer Identification number (EIN).
For withholding tax purposes, an individual, corporation,
partnership, trust or estate must enter the EIN.
For transaction privilege tax (TPT) purposes, an individual
must enter the TPT license number. A corporation, partnership,
or trust must enter its EIN and its TPT license number. An
estate must enter the decedent’s Social Security number, the
estate’s EIN and the estate’s TPT license number.
Section 2 - Appointee Information.
Enter the name of the person the taxpayer is appointing to
receive confidential information and/or to act on the taxpayer’s
behalf. The appointee must be an individual. Enter the
appointee’s ID number. This may be an SSN, CPA number,
State Bar number, Alternative Preparer Tax ID number or
other ID number. If the taxpayer wants to name more than one
appointee, please attach an additional sheet that contains the
Section 3 - Tax Matters.
You may use this form for more than one tax type. Please
check the box or boxes to specify the tax type covered by this
authorization. Also enter the tax year(s) or tax period(s). A
general reference to “all years”, “all periods”, or periods or
years “to present” will be accepted as applying only to tax
years (periods) ending prior to the date the form is signed. A
general reference to “all future” years or periods will be
subject to a four year limitation. Also, check the box that
properly describes the form of ownership of the taxpayer.
NOTE: When you sign this form, you are authorizing the
department to release confidential information to the named
appointee. If you would like to grant additional authority to the
appointee, complete section 4 of this form. If you want to grant
a power of attorney, skip section 4 and complete section 5.
Section 4 - Additional Authorization.
Items 4a through 4h allow the taxpayer to grant additional
authorization to the appointee. Please check all boxes that
The items specified in Items 4a through 4f are administrative
matters with the department. Any other authorization that
involves negotiating legal rights or responsibilities or filing
documents on the taxpayer’s behalf is also an administrative
matter. In order to represent taxpayer in an administrative
matter, the appointee must be an Arizona attorney or must
meet the requirements of Rule 31(c)(13) of the Arizona
Rules of the Supreme Court. The following individuals are
authorized pursuant to Rule 31(c)(13) to represent taxpayers
in administrative matters if the taxpayer authorizes.
1. Any individual, IF the total amount in dispute, including
tax, penalties, and interest, is less than $5,000.00;
2. A full-time officer, partner, member or manager of a
limited liability company, or employee, if all of the