ADOR Adopts General Disclosure / Representation Authorization Form "AZ Form 285"

The Department has adopted the Arizona Form 285 ("General Disclosure/Representation Authorization Form") which enables disclosure to an appointee with an option to grant the appointee various representational powers up to and including the Power of Attorney.

The Department has also adopted sub-forms of the Form 285 (Forms 285 A, 285 B, 285 C, 285 I) which are designed to meet the needs of taxpayers working with specific sections of the Department. Forms 285 A and 285 B are simplified versions of the Form 285 which only authorize the Department to release taxpayer's confidential information to an appointee of taxpayer. Thus, these forms cannot grant any representational powers to the appointee.

• Form 285 A is specially designed to meet the needs of taxpayers working with the Corporate Income Tax and Transaction Privilege and Use Tax Audit Sections.

• Form 285 B is specially designed to meet the needs of business taxpayers working with the Taxpayer Support and Compliance Divisions.

• Form 285 C is for the purpose of certifying that the person signing the return is a principal corporate officer of the corporation and thus is authorized to receive confidential information.
  
  
• Form 285D is designed to supplement a power of attorney that does not include a declaration of appointee. When using this form attach it to the power of attorney. If the power of attorney has already been submitted to the department, attach the Form 285D to a copy of the power of attorney.
  
  
• Form 285 I  is a simplified version of Form 285 that can authorize disclosure and grant representational powers to an appointee of a taxpayer. Form 285 I is specifically designed for taxpayers working with the Individual Income Tax Audit Section.
  
  
• Form 285P is specifically designed for use in dealing with the Centrally Valued Property Division. Form 285P can authorize disclosure and grant representational powers to an appointee of a taxpayer.