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.
Signing requirements: The document must be signed by the taxpayer. It does not need to be signed by the representative.