Arizona Form 285 – Fill Out and Use This PDF

Arizona Form 285 PDF Details

Arizona Form 285 (Disclosure Authorization Form) gives the Arizona Department of Revenue permission to share your confidential tax records with a named appointee. This is useful when you work with a tax preparer, accountant, or attorney who needs access to your tax history without holding a full Power of Attorney. For representation rights, use the Arizona Tax Power of Attorney form instead.

Who should file Arizona Form 285

Any individual or business taxpayer who wants a third party to view Arizona tax records should file Form 285. Common situations include hiring a tax professional to review prior returns, responding to a Department of Revenue inquiry through an accountant, or granting an attorney read-only access to specific tax years. The form applies to individuals, corporations, partnerships, fiduciaries, and estates.

Tax types covered by the authorization

The form covers several Arizona tax types, including income tax, withholding tax, and transaction privilege and use tax. Taxpayers must specify which tax type and which years or periods are authorized. The Department of Revenue will release information only for the types and periods listed on the form. A separate Arizona Form 285 is required for each appointee.

Key information required on the form

To complete Form 285, you will need your full legal name, Social Security Number or Individual Taxpayer Identification Number, the appointee's name and contact details, the specific tax types and periods authorized, and your signature. If filing jointly, both spouses must sign. The Arizona income tax return and the Arizona JT-1 tax form are commonly filed alongside this authorization.

Important limitations of Form 285

Filing Arizona Form 285 does not cancel any previous authorizations the Department of Revenue holds on file. The form authorizes disclosure only. The appointee cannot act on your behalf, sign documents, or make decisions about your tax matters. The authorization stays valid until the taxpayer revokes it in writing or submits a new Form 285 for the same tax type and period.