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State of Arizona
Department of Revenue
Setting the Standard for Tax Services

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  • For information on what is required for a Power of Attorney, please refer to General Tax Procedure GTP 95-2.

NOTICE:  Please disregard any copies of the instructions for the 2014 Form 322 that you obtained prior to December 16, 2014 because they incorrectly referenced contributions made or fees paid to a public school during the period January 1, 2015 to April 15, 2015.   Contributions made or fees paid to a public school after December 31, 2014 will not qualify for a credit on the 2014 tax return.

Power of Attorney/Disclosure Forms

Form NumberForm NameGet FormGet Instructions
285General Disclosure/Representation Authorization Form (replaces 72-0105)Download FormDownload Instructions
285AAudit Disclosure Authorization FormDownload FormDownload Instructions
285BDisclosure Authorization FormDownload FormDownload Instructions
285CDisclosure Certification FormDownload FormDownload Instructions
285-IIndividual Income Tax Disclosure/Representation Authorization FormDownload FormDownload Instructions
285PCentrally Valued Property Disclosure/Representation Authorization FormDownload FormDownload Instructions
01-5414Office of Administrative Hearings Supplemental Power of AttorneyDownload Form 
821Withholding Tax Information AuthorizationDownload FormDownload Instructions
821-PSCWithholding Tax Payroll Service Company AuthorizationDownload FormDownload Instructions
MOUMemorandum of UnderstandingDownload Form