Arizona Form 285 allows individuals to authorize the Arizona Department of Revenue to release confidential information to a third party. This third party is the taxpayer's designated appointee.
Once filed, the department can have conversations with the designated appointee about any tax issues or questions regarding the taxpayer's taxes.
Form 285 also allows individuals to grant a power of attorney to their appointee. The state also offers several variations of the original, and which one a taxpayer should submit depends on their circumstances.
Form 285 Variations
The Arizona Department of Revenue has six variations of the 285 form. They are:
· Form 285: General Disclosure and Representation Authorization Form
· Form 285-I: Individual Income Tax Disclosure/Representation Authorization Form
o This form is limited to either individual or joint fliers designating an appointee.
· Form 285-PMC: Residential Rental Property Disclosure/Authorization Form
· Form 285B: Disclosure Authorization Form
o This form is for any individual or any organization, association, or group, such as a sole proprietorship, corporation, partnership, LLC, estate, trust, or governmental agency to designate an appointee. One thing worth noting is that individual taxpayers have multiple options when submitting Form 285.
· Form 285C: Disclosure Authorization Form
o This form isn't for the taxpayer to submit. Instead, appointees must certify that they're authorized to discuss confidential matters for a taxpayer, an organization, association, or group such as a corporation, partnership, LLC, estate, or trust.
· Form 285P: Centrally Valued Property Disclosure/Representation Authorization Form
One important detail of Form 285 is that submitting a form doesn't automatically rescind any previous Form 285s. To revoke any previous authorizations, individuals must check the box on Form 285 that rescinds all previous authorizations.
Some of these forms have specific requirements for who qualifies. Form 285-PMC, for example, states that individuals should file this only when they meet all of the following criteria:
· The taxpayer owns residential rental property in Arizona
· The taxpayer hired a property management company to file the transaction privilege and use tax returns for the rental
· The taxpayer wants to authorize an employee of the property management company to communicate with the department and submit forms, returns, and paperwork as necessary
Failing to file the correct form may result in delays in an appointee's ability to discuss - and, by extension, resolve - any tax issues.
If you're unsure what forms to include with your taxes, call Senior Partner, Tax Controversy Attorney, and former IRS attorney Brandon A. Keim at (602) 200-7399 or contact him online to discuss your options.
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