Glossary · Forms & Certificates
Forms 285, 285B and 285C — Disclosure and Representation Authorization
In short
Three different documents, not three versions of one. Only Form 285 can grant representation, and only where the taxpayer elects it.
In full
The 285 series is three separate instruments. Confusing them is the common error, and only one of them can authorize anyone to act.
**Form 285** is the General Disclosure/Representation Authorization Form. Its baseline is disclosure: Section 3 authorizes the Department to release confidential information to a named appointee for stated tax types and periods, and nothing more. Representation arises only where the taxpayer elects it — Section 4 grants specified powers one checkbox at a time, including representing the taxpayer in an administrative tax proceeding and in collection matters, and Section 5 grants a full power of attorney. The appointee must be an individual.
**Form 285B** is the Disclosure Authorization Form, and it states in bold that it is not a power of attorney and grants no powers of representation. It authorizes appointees to receive information and nothing else. It does not revoke any authorization already on file.
**Form 285C** is the Disclosure Certification Form. It grants nothing. It certifies to the Department that a person is already authorized under A.R.S. § 42-2003(A) to receive and discuss confidential information, or to execute a power of attorney for another person. Its second certification is for a principal officer of a corporation with authority to bind the taxpayer.
Where Section 4 or Section 5 of Form 285 is used, the appointee signs a declaration under penalty of perjury designating one of five categories: an officer, partner or qualifying employee of the taxpayer; an active member of the State Bar of Arizona; an Arizona CPA; a federally authorized tax practitioner; or other.
That last category carries a ceiling. An appointee who fits none of the first four may be designated only where the total amount in dispute, including tax, penalties and interest, is less than $5,000. If the declaration is not signed and dated, the representation authorization is returned.
For contracting, the series appears in one place in particular: a POA or disclosure authorization is required where anyone other than the taxpayer submits an MRRA Credit Request.
Arizona Forms 285 (ADOR 10952, 4/25), 285B (ADOR 10955, 8/18), 285C (ADOR 10954, 8/18); A.R.S. § 42-2003(A); Arizona Supreme Court Rule 31.3(d)