Arizona Closing Agreement
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FAQ
A closing agreement is a final agreement between the Service and a taxpayer on a specific issue or liability.
An Arizona tax power of attorney (Form 285-I) allows a principal to give agent-specific tax-related power of attorney in the event they find themselves unable to work directly with the state Department of Finance.
You must attach Schedule S, Other State Tax Credit, and a copy of your tax return(s) filed with the other state(s) to your California tax return.
To file an extension on a return, individuals use Arizona Form 204 to apply for an automatic extension to file. The completed extension form must be filed by April 18, 2023.
How to File By email: By Mail: Arizona Department of Revenue. ATTN: Power of Attorney. PO Box 29086. Phoenix, AZ 85038-9086. By Fax: (602) 716-6008. Disclosure Authorization (Form 285B) Durable (Financial) Power of Attorney.
A taxpayer may use Form 285 to authorize the department to release confidential information to the taxpayer's Appointee. The department may have to disclose confidential information to fully discuss tax issues with, or respond to tax questions by, the Appointee.