Audit Disclosure Authorization Form Instructions
PURPOSE OF FORM
Form 285A enables any individual, sole proprietorship, joint
filers, corporation, group of consolidated or combined
corporations, partnership, estate, trust, or other organization,
association, or group thereof (“Taxpayer”) to designate a
person (“Appointee”) to whom the Arizona Department of
Revenue can release confidential information, if the release of
such information is not otherwise authorized by A.R.S. § 42-
2003. The disclosure of such confidential information may be
necessary to fully discuss tax issues with, or respond to tax
questions by, such Appointee.
INSTRUCTIONS
Section 1- Taxpayer Information.
Enter Taxpayer’s name, address, and daytime telephone
number on the lines provided. Taxpayer may attach a
supplemental page to the form if section 1 does not provide
sufficient space for the required information. If Taxpayer is a
consolidated or combined group of corporations, Taxpayer
must attach a federal Form 851 or a supplemental sheet, as
applicable, containing the names of each member of the
consolidated or combined group for which the signator of
Form 285A is a principal corporate officer.
An individual taxpayer, sole proprietorship, or joint filers must
provide a Social Security number(s), Withholding number, or
Transaction Privilege Tax License number, as applicable.
Taxpayers which are corporations, partnerships, or trusts must
provide their Federal Employer Identification number and a
Withholding or Transaction Privilege Tax License number, if
applicable. Taxpayers which are estates must provide either
the decedent’s Social Security number or the estate’s Federal
Employer Identification number, as well as a Withholding or
Transaction Privilege Tax License number, if applicable.
Section 2- Appointee Information.
Enter the name of the person you are appointing to be
authorized to receive Taxpayer’s confidential information. The
Appointee must be an individual. For an Appointee
Identification Number, please provide Appointee’s Social
Security number, CPA number, State Bar number, Alternative
Preparer Tax Identification Number, or any other
identification number including one assigned to Appointee by
Taxpayer.
Section 3- Tax Matters.
You may use this form for more than one tax type. Please
check applicable boxes and specify the tax year(s) or tax
period(s) for which Appointee is authorized to receive
Taxpayer’s confidential information. 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 this 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 Taxpayer.
Section 4- Revocation of Earlier Authorizations.
This Disclosure Authorization Form does not revoke any
earlier authorizations or Powers of Attorney on file with the
Arizona Department of Revenue. If you want to revoke all
prior authorizations and Powers of Attorney, please check the
box. If you wish to revoke only some prior authorizations
and/or Powers of Attorney, please check the box and list those
authorizations and Powers of Attorney that you wish to remain
in effect.
Section 5- Signature.
HOW TO FILE FORM
Please submit this form to the specific auditor or audit section
of the Department that Taxpayer is currently working with.
Type of Entity Who must sign
Individuals,
Joint Filers,
and Sole
Proprietorships
Corporations
Partnerships
& Limited
Partnerships
Trusts
The individual/sole proprietor must
sign the authorization. If Taxpayers
are a husband and wife (or former
husband and wife), both spouses (or
former spouses) must sign the
authorization form.
A principal corporate officer within
the meaning of A.R.S. § 42-
2003(A)(2) must sign the
authorization.
A partner having authority to act in
the name of the partnership must
sign the authorization.
A Trustee must sign the
authorization.
Limited
Liability
Companies
A member having authority to act in
the name of the company must sign the
authorization.
Governmental
Agencies
An officer having authority to act on
behalf of the governmental agency
must sign the authorization.