Arizona State Tax Power of Attorney (Form 285)
The Arizona State Tax Power of Attorney (Form 285 rev. 8/18) allows a taxpayer to grant a Power of Attorney to an Appointee to manage their taxes. The Arizona Department of Revenue requires the Appointee to one of the following:
- A full-time officer, partner, member or manager of an LLC, or an employee who is qualified under Rule 31(d)(13),
- An attorney who is an active State Bar of Arizona member,
- A Certified Public Accountant, or
- A Federally Authorized Tax Practitioner.
State Laws & Signing Requirements
State Laws – Powers of Attorney (Chapter 5)
Signing Requirements – The Arizona Department of Revenue only requires the signature of the taxpayer and the Appointee for Form 285 to be considered valid.