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The Arizona State Tax Power of Attorney (Form 285) is a convenient document for individual taxpayers or business entities to appoint an agent to manage their tax filings/payments. Most times, the appointee will be the principal’s accountant or tax attorney who will be using their expertise to adequately address the taxpayer’s current situation. To fulfill the requirements of a valid POA, the primary individual should specify the parties involved, select the powers they would like to grant, and sign the document along with the appointed representation to acknowledge the issued authority.

Instructions: Adobe PDF

Laws

Statutes – Arizona Revised Statutes – Title 42, Chapter 2 – Confidentiality of Taxpayer Information (§ 42.2001 – 42.2004)

Definitions – § 42.2001

Signing Requirements – Both the taxpayer and designated agent must endorse the form.

How to File

To effectively establish the denoted representation powers, the form will require submission to the Arizona Department of Revenue. The document must be sent via one of the following methods:

By email:

[email protected]

By Mail:
Arizona Department of Revenue
ATTN: Power of Attorney
PO Box 29086
Phoenix, AZ 85038-9086

By Fax:
(602) 716-6008

There are two alternate AZ Dept. of Revenue forms made available below that can be used in place of Form 285 in unique situations. The Arizona Disclosure Authorization (Form 285B) can be utilized in cases where the principal only wants to allow confidential information to be disclosed to a designated agent without authorized representation. The Arizona Individual Income Tax Disclosure/Representation Authorization (Form 285-I) is the specific paperwork to grant another professional access to handle tax matters on behalf of an individual taxpayer (cannot be used for business entities).