INSTRUCTIONS: ARIZONA GENERAL DISCLOSURE/REPRESENTATION AUTHORIZATION FORM (Form 285)

To authorize an appointee to discuss and receive confidential information pertaining to Arizona tax matters, a form 285 should be used. This document can be obtained from the website maintained by the Arizona Department of Revenue.

Arizona General Disclosure/Representation Authorization Form 285 Step 1: The first section concerns the taxpayer. Enter their name in the first box.

Arizona General Disclosure/Representation Authorization Form 285 Step 2: Enter the taxpayer's spouse's name, if applicable, in the second box.

Arizona General Disclosure/Representation Authorization Form 285 Step 3: Enter the taxpayer's present name and address, as well as their daytime phone number. Provide all applicable identifying numbers on the right.

Arizona General Disclosure/Representation Authorization Form 285 Step 4: The second section concerns the appointee. Enter their name, present address, daytime phone number, and the applicable identifying numbers.

Arizona General Disclosure/Representation Authorization Form 285 Step 5: The third section concerns the type of tax matters you are authorizing your appointee to receive confidential materials pertaining to.

Arizona General Disclosure/Representation Authorization Form 285 Step 6: Additional authorizations are documented in the fourth section.

Arizona General Disclosure/Representation Authorization Form 285 Step 7: Check the box in the fifth section if you wish to authorize your appointee with power of attorney.

Arizona General Disclosure/Representation Authorization Form 285 Step 8: If you wish to revoke an earlier authorization, check the box on the sixth section.

Arizona General Disclosure/Representation Authorization Form 285 Step 9: The seventh section should only be completed if you are a corporation with a controlled subsidiary.

Arizona General Disclosure/Representation Authorization Form 285 Step 10: The eighth section requires the taxpayer's signature, which should be entered on the first blank line.

Arizona General Disclosure/Representation Authorization Form 285 Step 11: Print the taxpayer's name on the second blank line.

Arizona General Disclosure/Representation Authorization Form 285 Step 12: Enter the taxpayer's title on the third blank line.

Arizona General Disclosure/Representation Authorization Form 285 Step 14: If authorization was granted in the fourth and fifth sections, the appointee is required to enter their signature in the table provided at the bottom of the page, as well as entering the date, the jurisdiction, and indicating their designation with a check mark.