Yes! You can use AI to fill out Arizona Form 285, General Disclosure/Representation Authorization Form
Arizona Form 285 is an ADOR authorization form that lets a taxpayer name an individual appointee to receive confidential tax information for specific Arizona tax types and years/periods. The form can also grant additional representation powers (such as signing waivers, filing protests, requesting hearings, or handling collections) or a broader Power of Attorney, depending on the boxes selected. It is important because ADOR generally cannot discuss or release taxpayer information to third parties without a valid written authorization, and certain representation actions require the appointee to meet eligibility rules and sign the declaration.
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Form specifications
| Form name: | Arizona Form 285, General Disclosure/Representation Authorization Form |
| Number of pages: | 2 |
| Official download URL: | file:///C:/Users/alex/Downloads/FORMS_POA_10952-f%20(6).pdf |
| Language: | English |
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How to Fill Out AZ Form 285 Online for Free in 2025
Are you looking to fill out a AZ FORM 285 form online quickly and accurately? Instafill.ai offers the #1 AI-powered PDF filling software of 2025, allowing you to complete your AZ FORM 285 form in just 37 seconds or less.
Follow these steps to fill out your AZ FORM 285 form online using Instafill.ai:
- 1 Enter taxpayer information in Section 1 (name(s), SSN/EIN, address, phone, and any AZ tax license number and license type such as TPT, tobacco, liquor, bingo, or marijuana excise).
- 2 Complete appointee information in Section 2 (individual’s name, address, phone, and qualifying identification such as AZ Bar number, AZ CPA number, IRS enrolled agent number, or SSN/ITIN/other ID type).
- 3 Specify the authorized tax matters in Section 3 by selecting the tax type(s), the return/ownership type, and the exact year(s) or period(s) covered.
- 4 Choose the level of authority: either check applicable “Additional Authorization” items in Section 4 (4a–4h) or grant a broader Power of Attorney in Section 5 and list any limitations.
- 5 If desired, complete Section 6 to revoke prior ADOR authorizations/powers of attorney, and list any exceptions you do not want revoked.
- 6 If applicable, complete Section 7 for corporations with controlled subsidiaries (include all, include all except listed, and provide subsidiary names/EINs/years as needed).
- 7 Sign and date Section 8 (taxpayer/authorized corporate officer, with printed name and title), and ensure the appointee completes and signs Section 9 (Declaration of Appointee) when any authority is granted under Section 4 or 5 or when otherwise required.
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Frequently Asked Questions About Form AZ Form 285
Arizona Form 285 authorizes the Arizona Department of Revenue (ADOR) to disclose a taxpayer’s confidential tax information to a named appointee. It can also grant the appointee additional representation powers or a full Power of Attorney, depending on what you select.
Any taxpayer (individual or business) who wants ADOR to share tax information with, or allow representation by, another person (such as an attorney, CPA, enrolled agent, or other eligible individual) should complete this form.
Section 3 allows the appointee to receive confidential information for specified tax matters. Section 4 adds specific powers (like signing waivers or representing you in proceedings). Section 5 grants a broad Power of Attorney for the listed tax matters and periods, generally covering all powers in Section 4.
No. The form instructs you to skip Section 4 and go to Section 5 if you want to grant a Power of Attorney.
If you check any boxes in Section 4 or select the Power of Attorney in Section 5, the appointee must sign on Page 2, Section 9 (Declaration of Appointee). If Section 9 is not signed and dated when required, the authorization will be returned.
You should provide the taxpayer name, taxpayer ID number (SSN or EIN), current address, and phone number. If applicable, include spouse information and any Arizona tax license number and license type (e.g., TPT, Tobacco, Liquor, Bingo, Marijuana Excise).
The appointee must be an individual and you must provide their name, address, phone number, and one qualifying identification number (such as State Bar number, Arizona CPA number, IRS Enrolled Agent number, or SSN/ITIN/other ID type).
Select the tax type(s) (e.g., Income Tax, Transaction Privilege and Use Tax, Withholding Tax, or Other) and specify the tax year(s) or period(s). Also indicate the return/ownership type (such as Individual, Partnership, Corporation, LLC) and add details if needed.
Yes. In Section 5 you can specify limitations to the Power of Attorney, and in Section 3 you can limit the authorization by listing only certain tax types and years/periods.
Check the box in Section 6 to revoke prior authorizations filed with ADOR. If you want to keep certain earlier authorizations in place, list the exceptions in the space provided.
Section 7 applies to parent corporations that want to authorize disclosure for controlled subsidiaries (generally more than 50% ownership or control). You can include all controlled subsidiaries, or include all except those you list as excluded, and you may attach a list (federal Form 851 may be used).
The taxpayer must sign, or an authorized person may sign on the taxpayer’s behalf (for example, an authorized corporate officer). The form includes a certification under penalty of perjury and a specific checkbox for principal corporate officers.
Sometimes. Section 9e allows “Other” individuals only if the total amount in dispute (tax, penalties, and interest) is less than $5,000, and the appointee must still complete and sign the Declaration of Appointee when required.
The form states you must sign on Page 2, and if Section 9 is required but not signed and dated, the representation authorization will be returned. This can delay ADOR’s ability to speak with or release information to your appointee.
The appointee should check the box that matches their status (e.g., officer/employee qualifying under Rule 31.3(d), Arizona attorney, Arizona CPA, federally authorized tax practitioner, or “Other” under the under-$5,000 dispute rule). If multiple appointees are listed, each appointee line should have its own designation checked and signature/date.
Compliance AZ Form 285
Validation Checks by Instafill.ai
1
Taxpayer Name presence and character validity
Validates that the Taxpayer Name field is completed and contains only reasonable name/business characters (letters, spaces, hyphens, apostrophes, and common business punctuation). This is important because the authorization must clearly identify the taxpayer whose confidential information may be disclosed. If missing or containing invalid characters, the submission should be rejected or routed for manual review to prevent misidentification.
2
Taxpayer I.D. Number type selection and format (SSN vs EIN)
Ensures exactly one Taxpayer I.D. Number type checkbox (SSN or EIN) is selected and the provided number matches the selected type’s format (SSN: 9 digits; EIN: 9 digits, typically formatted as XX-XXXXXXX). This prevents mismatched identifiers that can cause disclosure to the wrong account or processing failures. If the type is not selected, both are selected, or the number fails format checks, the form should be returned as incomplete/invalid.
3
Spouse information consistency (name + SSN/ITIN pairing)
If Spouse’s Name is provided, validates that Spouse’s Social Security Number or ITIN is also provided and is in a valid format (SSN 9 digits; ITIN 9 digits with appropriate digit structure). Conversely, if a spouse SSN/ITIN is provided, a spouse name must be present. If inconsistent, the submission should be flagged because joint taxpayer identification is ambiguous and may lead to incomplete authorization scope.
4
Taxpayer address completeness and ZIP/state validation
Checks that Current Address (street/number), City, State, and ZIP Code are present and that State is a valid 2-letter code and ZIP is 5 digits (optionally ZIP+4). Address completeness is required for identity verification and correspondence. If any required address component is missing or malformed, the form should be rejected or held for correction.
5
Daytime phone number format validation (taxpayer and appointee)
Validates that any provided Daytime Phone includes a valid US 10-digit number (optionally with country code +1) and does not contain invalid characters beyond standard separators. Phone numbers are important for follow-up and resolving authorization issues quickly. If the phone is required by business rules and is missing/invalid, the submission should be returned; otherwise it should be flagged for follow-up.
6
AZ Tax License Number required when TPT/regulated license types selected
If any license type checkbox is selected (TPT, Tobacco, Liquor, Bingo, Marijuana Excise), validates that the AZ Tax License Number is provided and matches expected numeric/alpha format rules used by ADOR systems. This ensures the authorization is tied to the correct licensing account(s). If a license type is selected without a license number, the form should be rejected as incomplete.
7
License Type selection integrity (at least one when license number provided)
If an AZ Tax License Number is entered, validates that at least one License Type checkbox is selected to indicate what the license number pertains to. This prevents ambiguous linkage of the license number to the wrong tax program. If a license number is present with no license type selected, the submission should be flagged or returned for clarification.
8
Appointee must be an individual (not an organization) and name required when authorization is granted
Validates that the Appointee Name is present and appears to be an individual (e.g., not solely a firm name like “ABC Tax LLC” without a person). The form explicitly states the appointee must be an individual, and disclosure/representation authority must attach to a person. If the appointee is missing or appears to be an entity-only entry, the form should be rejected or require a corrected appointee name.
9
Appointee identification number requirement and mutual exclusivity
Ensures the appointee provides at least one identification credential from the allowed set (State Bar Number, AZ CPA Number, IRS Enrolled Agent Number, or SSN/ITIN/Other ID with type) and that conflicting credentials are not entered in incompatible ways. This is critical to verify eligibility under Arizona Supreme Court Rule 31.3(d) and to identify the representative. If no valid identifier is provided or the ID type is missing, the submission should be returned as invalid.
10
Tax Matters section completeness (tax type + year/period + return/ownership)
Validates that at least one TAX TYPE is selected and that each selected tax type has corresponding YEAR(S) OR PERIOD(S) and TYPE OF RETURN/OWNERSHIP completed. This defines the scope of confidential information that may be released and prevents overbroad or unclear authorizations. If any selected tax type lacks years/periods or ownership/return type, the form should be rejected for incompleteness.
11
Tax year/period format and logical range validation
Checks that YEAR(S) OR PERIOD(S) entries follow acceptable formats (e.g., YYYY, YYYY-YYYY, or specific period formats such as MM/YYYY or quarter notation if allowed) and are not in the far future or otherwise illogical. Correct period formatting is necessary for ADOR to apply the authorization to the correct accounts and filings. If the period is malformed or out of range, the submission should be returned or flagged for manual review.
12
Other Tax Type specification required when 'Other' selected
If 'Other Tax Type' is selected, validates that the 'Specify type of return(s)/ownership' field is completed with a meaningful description. This prevents an undefined authorization scope that cannot be applied in processing. If 'Other' is checked without a specification, the form should be rejected as incomplete.
13
Additional Authorization (Section 4) 'Other' text required when 4h checked
If checkbox 4h (Other) is selected, validates that the accompanying text field is completed and sufficiently descriptive. This is important because custom powers must be explicitly stated to be enforceable and reviewable. If 4h is checked without details, the submission should be returned for correction.
14
Appointee signature requirement triggered by Section 4 or Section 5 selections
If any checkbox in Section 4 is selected or Section 5 (Power of Attorney) is granted, validates that Section 9 (Declaration of Appointee) is signed and dated by the appointee. The form states the appointee MUST sign when these authorities are granted, and unsigned declarations must be returned. If missing signature/date, the system should reject the submission and indicate the required appointee declaration is incomplete.
15
Taxpayer signature and date required (Section 8) with dual-signature logic
Validates that the taxpayer (and spouse/second taxpayer if applicable) signs and dates in Section 8, and that printed name and title (when signing as an officer/representative) are provided. This is essential for legal authorization and to confirm the signer’s authority under A.R.S. § 42-2003(A). If signatures or dates are missing, the form should be rejected as not legally effective.
16
Controlled subsidiaries section (Section 7) selection and list consistency
If Section 7 is used, validates that exactly one option is checked (include all subsidiaries vs include all except listed) and that any excluded subsidiaries listed include NAME, EIN, and TAX YEARS (if not all years). This prevents contradictory instructions and ensures ADOR can correctly apply disclosure rules across related entities. If both/neither options are checked or required subsidiary details are missing, the submission should be returned for clarification.
Common Mistakes in Completing AZ Form 285
Many filers complete Page 1 and overlook the instruction that the form must be signed on Page 2. Without the taxpayer’s signature in Section 8, ADOR generally cannot treat the authorization as valid, which delays disclosure/representation and may cause missed deadlines. Always complete Page 2 and ensure the taxpayer (and spouse if applicable) signs and dates in Section 8.
People often check additional powers (Section 4) or Power of Attorney (Section 5) but forget that the appointee must sign the Declaration of Appointee on Page 2, Section 9. ADOR will return or reject the authorization if Section 9 is required but not signed and dated. If any box in Section 4 or Section 5 is checked, confirm the appointee completes the designation, jurisdiction (if applicable), signature, and date in Section 9.
The form requires the appointee name to be an individual, but filers frequently enter a firm name (e.g., “ABC Tax LLC”) or a department. This can invalidate the authorization or force ADOR to request clarification, slowing down representation. Enter a specific person’s legal name as the appointee and include their professional credentials/ID numbers as applicable.
A common error is entering an EIN when the account is tied to an SSN (or vice versa), or failing to check the SSN/EIN box. This can prevent ADOR from matching the authorization to the correct taxpayer account, causing processing delays or misapplied authority. Verify the taxpayer’s correct ID number for the tax account involved and clearly mark whether it is an SSN or EIN.
For joint income tax or situations involving both spouses, people often leave the spouse name/SSN/ITIN blank or enter a nickname that doesn’t match ADOR records. This can limit what ADOR can disclose or require a corrected form to include both taxpayers. If the tax matter is joint, list the spouse’s full legal name and SSN/ITIN exactly as filed on the return.
Filers frequently check a tax type but leave the year(s)/period(s) blank, write vague ranges (e.g., “all years”) without clarity, or forget to indicate the return/ownership type. ADOR may restrict disclosure to what is clearly authorized or request a new form, delaying representation. In Section 3, specify each tax type, the exact years or filing periods (e.g., 2022–2024 or 01/2023–12/2023), and the correct return/ownership category.
Many people check boxes in Section 4 when they actually need full Power of Attorney authority, or they check Section 5 without understanding it grants broad authority beyond receiving information. This can either under-authorize the appointee (preventing them from acting) or over-authorize them (granting more power than intended). Decide whether you only need specific powers (Section 4) or broad POA (Section 5), and write explicit limitations in Section 5 if you want to restrict authority.
Appointees who are attorneys, CPAs, or enrolled agents are often listed without the required state bar number, CPA number, or IRS enrolled agent number, or the wrong field is used. Missing or mismatched credentials can trigger follow-up requests and delay acceptance, especially when Section 4/5 authority is requested. Provide the correct credential number in the appropriate line and ensure it matches the appointee’s declaration in Section 9.
People often check the revocation box intending to replace a prior authorization but forget to list exceptions they want to keep, or they leave the section blank after checking it. This can unintentionally revoke other valid authorizations/POAs on file, disrupting ongoing representation. Only check Section 6 if you truly want to revoke prior authorizations, and clearly list any authorizations you do NOT want revoked.
Corporate filers frequently skip Section 7 even when they intend the authorization to cover controlled subsidiaries, or they fail to attach the required list/Form 851. As a result, ADOR may not disclose subsidiary information or may limit the authorization to the parent entity only. If subsidiaries should be included, check the correct option and either attach a complete list (or Form 851) or list excluded subsidiaries with names, EINs, and applicable tax years.
For corporations, signers sometimes omit their title, fail to check the officer certification box when applicable, or have someone sign who is not authorized under A.R.S. § 42-2003(A). This can invalidate the authorization and may require re-execution by a principal officer, causing delays. Ensure the signer has proper authority, prints their name, includes their title, checks the corporate officer certification when relevant, and signs and dates the form.
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