The Arizona 285 form is a disclosure authorization form that allows taxpayers to permit the Arizona Department of Revenue to share their confidential tax information with designated appointees. This form is essential for individuals who wish to have someone else handle specific tax matters on their behalf, but it is important to note that it does not grant any powers of representation. Completing this form accurately ensures that the necessary information is communicated effectively while maintaining the privacy of the taxpayer.
When completing the Arizona 285 form, it is essential to follow certain guidelines to ensure accuracy and compliance. Here is a list of things you should and shouldn't do:
Here are some key takeaways for filling out and using the Arizona 285 form:
The Arizona 285 form, also known as the Disclosure Authorization Form, allows taxpayers to authorize the Arizona Department of Revenue to release their confidential tax information to designated appointees. This form is not a power of attorney and does not grant the appointee any representation powers.
Taxpayers who wish to allow someone else to access their tax information should complete this form. This may include individuals, corporations, partnerships, or estates. If a taxpayer has a spouse, both names and information can be included on the form.
The form requires several pieces of information, including:
The taxpayer must sign the form in section 5. By signing, the taxpayer certifies that they have the authority to authorize the release of information. If the taxpayer is part of a corporation, an officer must sign and indicate their title.
No, this form does not revoke any prior authorizations or power of attorney documents already on file with the Arizona Department of Revenue. It simply allows for additional disclosures to the appointed individuals.
Providing false or fraudulent information on the Arizona 285 form can lead to serious consequences. It is considered a class 5 felony under Arizona law. Therefore, it is crucial to ensure that all information is accurate and truthful.
The completed Arizona 285 form should be submitted to the Arizona Department of Revenue. It is advisable to keep a copy for your records. Check the department's website for any specific submission guidelines or additional requirements.
The Arizona 285 form, also known as the Disclosure Authorization Form, serves as a crucial document for taxpayers wishing to authorize the release of their confidential tax information to designated appointees. Alongside this form, several other documents may be required or beneficial in the context of tax matters in Arizona. Below is a list of related forms and documents commonly used in conjunction with the Arizona 285 form.
These forms and documents play a vital role in the tax process for individuals and businesses in Arizona. Understanding their purposes can help taxpayers ensure compliance with state tax laws and facilitate communication with the Arizona Department of Revenue.
Arizona Financial - Disclosure of any gifts or additional income is required.
How Long Does It Take to Get Temporary Orders in an Arizona Divorce Case - Make sure to read and understand all instructions included in the Temporary Orders packet.
ARIZONA FORM
285B
DISCLOSURE AUTHORIZATION FORM
You must sign this form in section 5
This form authorizes the Department to release confidential information of the taxpayer(s) named below to the appointee(s) named below for the tax type(s) specified below. This form is NOT A POWER OF ATTORNEY and DOES NOT grant the appointee(s) any powers of representation.
1. TAXPAYER INFORMATION: Please print or type.
Enter only those that apply:
Taxpayer Name
Social Security Number or ITIN
Spouse’s Name (if applicable)
Spouse’s Social Security Number or ITIN
Current Address - number and street, rural route
Apartment/Suite No.
Employer Identification Number
City, Town or Post Office
State
ZIP Code
Daytime Phone (with area code)
AZ Transaction Privilege Tax License No.
2. APPOINTEE INFORMATION
2nd APPOINTEE INFORMATION (if applicable)
Name
Current Address (if different from taxpayer’s address above)
Apt./Suite
State ZIP Code
Social Security, ITIN, or Other ID No.
Type
Social Security, ITIN, or Other ID No. Type
|
3.TAX MATTERS: The appointee is authorized to receive confidential information for the tax matters listed below.
TAX TYPE
YEAR(S) OR PERIOD(S)
TYPE OF RETURN/OWNERSHIP
Income Tax
Corporation
Individual
Partnership
Fiduciary-Estate/Trust
Transaction Privilege
Individual/Sole Proprietorship
Partnership Corporation
Trust
and Use Tax
Limited Liability Company
Limited Liability Partnership
Estate
Withholding Tax
Other (e.g., Luxury Tax):
Specify type of return(s)/ownership:
4.NO REVOCATION OF EARLIER AUTHORIZATION(S)
This Disclosure Authorization Form does not revoke any prior Power of Attorney or other authorization forms on file with the department.
5.SIGNATURE OF OR FOR TAXPAYER
I hereby certify that the Arizona Department of Revenue is authorized to release any and all confidential information concerning the Taxpayer(s). By signing this form, I certify that I have the authority, within the meaning of A.R.S. §42-2003(A), to execute this authorization form on behalf of the Taxpayer(s). I understand that to knowingly prepare or present a document which is fraudulent or false is a class 5 felony pursuant to A.R.S. §42-1127(B)(2).
By checking this box and signing below I certify under penalty of perjury that I am an officer of the above mentioned corporation(s) and that I am a principal officer, as defined in A.R.S. §42-2003(A)(2).
________________________________________________
_______________________________________________
SIGNATURE
DATE
________________________________________________
_______________________________________________
PRINT NAME
TITLE
ADOR 10955 (8/18)
Filling out the Arizona 285 form is a straightforward process. This form allows taxpayers to authorize someone to receive confidential information from the Department of Revenue. Follow the steps below to ensure accurate completion.
After completing the form, review it for accuracy. Submit the form to the Arizona Department of Revenue as directed. Keep a copy for your records. Timely submission ensures that the appointee can access the necessary information without delay.
Completing the Arizona 285 form can be straightforward, but there are common mistakes that individuals often make. These errors can lead to delays or complications in processing. Understanding these mistakes can help ensure the form is filled out correctly.
One frequent mistake is failing to provide all required taxpayer information. Individuals must include their name, Social Security Number or ITIN, and current address. Omitting any of these details can result in the form being rejected or returned for correction.
Another common error is neglecting to sign the form in section 5. This section explicitly requires the taxpayer's signature to authorize the release of confidential information. Without this signature, the Department cannot process the request.
Some people mistakenly believe that the Arizona 285 form acts as a power of attorney. It is crucial to note that this form does not grant any powers of representation to the appointee. Misunderstanding this can lead to confusion about the scope of authority given to the appointee.
Incorrectly filling out the appointee information is also a common issue. Individuals should ensure that all details, including the appointee's name, address, and contact information, are accurate. Errors in this section can prevent the appointee from receiving the necessary information.
Many individuals fail to specify the correct tax types and years for which the appointee is authorized to receive information. This section must be completed accurately to ensure that the appointee can access the relevant tax matters.
Another mistake involves not including a second appointee when necessary. If there is more than one appointee, it is essential to fill out the second appointee section completely. Failing to do so can limit the effectiveness of the authorization.
Inaccurate or incomplete contact information can hinder communication. Providing a daytime phone number with the area code is essential. Without accurate contact details, the Department may struggle to reach the taxpayer or appointee if additional information is needed.
Some individuals overlook the importance of reviewing the form for errors before submission. A final check can help catch any mistakes that might have been made during the completion process. This simple step can save time and prevent unnecessary complications.
Lastly, misunderstanding the implications of signing the form can lead to serious consequences. Individuals must recognize that signing under penalty of perjury means they are certifying the accuracy of the information provided. Misrepresentation can result in legal penalties.
By being aware of these common mistakes, individuals can fill out the Arizona 285 form more effectively, ensuring a smoother process for authorizing the release of confidential tax information.