The Arizona Form 290 is a request for penalty abatement, which allows taxpayers to ask the Arizona Department of Revenue to remove penalties imposed due to reasonable causes rather than willful neglect. This form requires specific information about the taxpayer, the type of tax involved, and the reasons for the request. To initiate the process, complete the form and submit it to the appropriate department.
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The Arizona Form 290, officially known as the Request for Penalty Abatement, serves as a critical tool for taxpayers seeking relief from certain non-audit penalties imposed by the Arizona Department of Revenue. This form allows individuals and businesses to formally request the abatement of penalties when they can demonstrate that their circumstances were due to reasonable cause rather than willful neglect. It is essential to provide accurate and comprehensive information in various sections of the form, starting with basic taxpayer details such as name, contact information, and address. The form also requires the identification of the specific tax type and the corresponding taxpayer identification number, along with the penalty amount being contested. In addition, taxpayers must offer a detailed explanation of their situation in a dedicated section, supported by relevant documentation that substantiates their claims. This could include canceled checks, tax returns, medical reports, or any other pertinent evidence. Lastly, signatures from the appropriate individuals, depending on the entity type, are necessary to validate the request. It is important to note that if the penalty in question arises from an audit, Form 290 is not applicable, and taxpayers are directed to contact the Audit Unit directly. By following the outlined instructions carefully, taxpayers can navigate the abatement process more effectively, potentially alleviating the financial burden of penalties.
Arizona Form 290
Request for Penalty Abatement
UseTHE PURPOSEForm 290OFtoTHISrequestFORMan abatement of non-audit penalties.
The account for which the abatement request is being submitted must be in compliance. Compliance means there are no delinquent tax returns and all non-audit tax liabilities are paid when making the request. Provide clear and concise information to allow for a prompt reply by the department.
The request will not be considered for processing if the form is incomplete or if the account is not in compliance. The abatement request form and documentation will be returned for correction. The form and documentation will then need to be resubmitted for consideration.
IMPORTANT: If the penalty being addressed is the result of an audit, do not use Form 290. Contact the Audit Unit at the phone number shown on the assessment. The Penalty Review Unit does not process audit assessed penalties.
INFORMATION
AllPARTrequests1 - GENERALfor abatementINFORMATIONof penalties must include the name, address, email address and telephone number of the taxpayer for which the request is being made.
If you want the Arizona Department of Revenue to work with your representative or third party, complete and include Arizona Form 285, General Disclosure/ Representation Authorization Form. Ensure boxes 4b and 4c or box 5 are indicated.
PART 2 - SPECIFIC DETAILS FOR ABATEMENT
ProvideCONSIDERATIONspecific details regarding the account and periods to be considered for abatement.
•TAXIfTYPEyour request is for an individual income tax return, use the Individual Taxpayer Identification Number (ITIN) number or social security number from the return.
• If your request is for a business account, use the Transaction Privilege Tax (TPT) or Marijuana Excise Tax (MET) license number.
• If your request is for a corporate or withholding account, use an Employer Identification Number (EIN).
EnterPERIOD(S)the specificOR YEAR(S)tax period(s) in date format, based on the filing frequency, that you want considered for the abatement.
For example:
• Annual filers: 2015-2016
• Quarterly filers: 01/2017-03/2017 or Q2 2018
• Monthly filers: 07/2017-02/2019
EnterPENALTYthe AMOUNTdollar amount for which you are requesting penalty abatement. There is no statutory provision that permits abatement of interest based on reasonable cause.
ExplainPART 3 - inEXPLANATIONdetail your&reason(s)DOCUMENTATIONfor requesting the abatement. You must provide specific details or reasons that directly contributed to the failure to file or pay timely for the period(s) you are requesting penalty abatement. Include in the explanation as to why there is reasonable cause for the returns and/or payments being late. Clear and concise information will allow for a prompt reply. Include additional pages if you need more space.
IMPORTANT: You must include Documentation that supports the basis of your request. Requests without
supporting documentation may be denied. Examples include:
• Proof of timely payment; including front and back of canceled checks.
• Medical reports and/or Death Certificate(s).
• Other pertinent documents that support your request for this abatement.
• Proof an extension has been filed.
BelowSituationsare someWh resituationsReasonablewhereCausereasonableMay Exist:cause may exist. There may be other situations where reasonable cause may exist. Accordingly, it’s important for you to provide specific details or reasons that directly contributed to the failure to. file or pay timely for the Circumstancesperiods you arebeyondrequestingthe control of the taxpayer while using reasonable and prudent business practices. A1.mathematicalMathematicalerroronrsa timely filed tax return.
2.Unexpected illness or unavoidable absence
A. aIndividual. Delay causedreturnsby serious illness of the taxpayer, or
member of the taxpayer’s immediate family. b. Delay caused by unavoidable absence of the
taxpayer. Vacation time is not acceptable as an unavoidable absence.
ADOR 11237 (05/23)
Instructions
B. Entity r turns
If you want the Arizona Department of Revenue to work with
In the caseof corporate, estate, trust or other business
your representative or third party, complete and include
or
returns, delay caused by unexpected serious illness of
Arizona Form 285, General Disclosure/Representation
Authorization Form. Ensure boxes 4b and 4c box 5 are
the individual with sole authority to execute the return
indicated.
or member of such individual’s immediate family.
Handwritten signature, date, print the signer’s name and
Delay caused by unavoidable absence of the individual
If
with sole authority to execute return.
title. An electronic signature with a digital certificate is
is the basis of the request for penalty
accepted.
abatement, the Department shall require proof of the date
Type of Entity
Who must sign
unexpected illness
of illness. This proof includes, but is not limited to, doctor
statements.
Individuals, Joint
The individual/joint filers/sole proprietor
A.
In the case of individual returns, delay caused by the
Filers and Sole
must sign.
Proprietorships
3. Death
meaning of A.R.S. § 42-2003 (A)(2) or any
death of a taxpayer or member of the taxpayer’s immediate
family.
Corporations
A principal corporate officer within the
person designated by a principal corporate
In the case of corporate, estate, trust or other business
officer or any person designated in a resolution
returns, the delay must have been caused by the death of an
similar governing body, must sign.
B.
by the corporate board of directors or other
individual with the sole authority to execute the return, or a
Limited Partnerships
of the partnership must sign.
member of such individual’s immediate family.
For both individual and business returns, a reasonable time
Partnerships &
A partner having authority to act in the name
Trusts/Estates
A trustee, executor/executrix or the personal
frame should apply for filing the return and payment of tax.
representative of the estate must sign. See
A copy of the death certificate must be provided.
Fiduciary Capacity.
4. Absence of records
Form 210, Notice of Assumption of Duties in a
Limited Liability
A member having authority to act in the name
The taxpayer is unable to obtain records necessary to
Companies
of the company must sign.
determine the amount of tax due for reasons beyond the
Governmental
An officer having authority to act on behalf of
taxpayer’s control. An example would be a fire which
MAIL,AgenciesFAX OR EMAILtheFORMgovernmental290 TO:agency must sign.
destroys the taxpayer’s records.
ARIZONA DEPARTMENT OF REVENUE
1. Ignorance of the law or lack of awareness of filing and
paying requirements.
PENALTY REVIEW UNIT
Situations Where Reason ble C use May NOT Exist:
1600 W MONROE ST
2. Delegation of duties.
3. Financial difficulties have no effect on the taxpayer’s
PHOENIX AZ 85007-2612
ability to file returns in a timely fashion.
Fax No. (602) 716-6787
1. Interest
Email: [email protected]
Penalti and/or fees not considered for Abatement:
Allow up to six (6) weeks for processing.
2. TPT licensing fees
3. Audit assessed penalties
4. Any disallowed accounting credit(s) for TPT
For additional information regarding reasonable cause,
please refer to the following:
• Arizona Revised Statutes § 42-2062 available at
•
www.azleg.gov.
of Revenue
Ruling
(GTR) 04-2
General Tax
and
Arizona Department
Publication 700
available at www.azdor.gov.
PART 4 - SIGNATURE OF TAXPAYER OR AUTHORIZED TheREPRESENTATIVEform should be signed by one of those listed below or otherwise authorized by A.R.S. § 42-2033(A). A responsible party that has the authority to act on behalf of the taxpayer should check the box in Part 4.
Print Form
Arizona Form
290
PLEASE READ THE INSTRUCTIONS CAREFULLY. Ensure all applicable sections of the form are completed, all returns are filed, and taxes paid prior to submitting. The request will not be considered for processing if incomplete or the account is not in compliance. The abatement request form and
ThedocumentationArizona Departmentwill be returnedof Revenue,for correcon writtenion applicationnd must bebyresubmittedthe taxpayer,forshallconsiderationabate the penalty. if it determines that the conduct, or lack of conduct, that caused the penalty to be imposed was due to reasonable cause and not due to willful neglect.
PART 1
GENERAL INFORMATION (REQUIRED)
Taxpayer Name
Daytime Phone (with area code)
Spouse’s Name (if joint return was filed)
Email address:
Present Address - number and street, rural route
Apartment/Suite No.
City, Town or Post Office
State
ZIP Code
If you want the Arizona Department of Revenue to work with your representative, complete and include Arizona Form 285, General Disclosure/Representation
Authorization Form. Ensure boxes 4b and 4c
box 5 are marked.
PART 2
SPECIFIC DETAILS FOR ABATEMENT CONSIDERATION (REQUIRED)
TAX TYPE
TAXPAYER ID
Provide the
SPECIFIC PERIOD(S)
AMOUNT
PENALTY
Indicate the
for the account
Provide the associated
Provide the total
number for
for the account requesting abatement
requesting abatement
the account requesting
requesting abatement.
Individual Income Tax
ITIN or SSN
(Do not include interest)
abatement
$
License Number
EIN
EIN/License Number
PART 3 EXPLANATION & DOCUMENTATION (REQUIRED)
Provide specific details or reasons that directly contributed to the failure to file or pay timely for the periods you are requesting penalty abatement. Include additional pages if more space is needed and documentation to support the claim of reasonable cause.
_______________________________________________________________________________________________________________________________
PART 4 SIGNATURE OF TAXPAYER OR AUTHORIZED REPRESENTATIVE (Did you print and sign the form?)
Who can sign this form? The taxpayer (individual, principal corporate officer, LLC Member/Manager, Trustee, Partner) or other authorized by A.R.S. § 42-2003(A). Other authorized representative may sign this form if they include a properly executed Arizona Form 285 (General Disclosure/ Representation Authorization Form).
Check here if you are attaching a completed Arizona Form 285 with boxes 4b and 4c or box 5 indicated.
I certify that I have the authority, within the meaning of A.R.S. § 24-2003(A) to execute this abatement request on behalf of the above-mentioned taxpayer. I understand that to knowingly prepare or present a document which is fraudulent or false is Class 5 felony pursuant to
A.R.S. § 42-1127(B)(2).
TAXPAYER’S SIGNATURE
DATE
SIGNATURE
PRINT OR TYPE NAME
TITLE
SEND THE COMPLETED FORM TO: ARIZONA DEPARTMENT OF REVENUE ● PENALTY REVIEW UNIT
●1600 W MONROE ST ● PHOENIX AZ 85007-2612 ● FAX to: (602) 716-6787 or EMAIL to: [email protected]
Completing the Arizona Form 290 is an important step for individuals or entities seeking to request an abatement of penalties. Following the outlined steps will help ensure that the form is filled out correctly and submitted in a timely manner.
After submitting the form, it is advisable to allow up to six weeks for processing. Keeping a copy of your submission and any supporting documents is also recommended for your records.
Arizona Form 290, also known as the Request for Penalty Abatement, is a form used by taxpayers to request the abatement of certain penalties imposed by the Arizona Department of Revenue. This form is specifically for non-audit penalties. If the penalty is a result of an audit, taxpayers should not use this form and should instead contact the Audit Unit directly.
Any taxpayer who has received a penalty from the Arizona Department of Revenue can use Form 290, provided the penalty is not related to an audit. This includes individuals, corporations, partnerships, and other entities that have incurred penalties due to late filings or payments. However, it’s important to demonstrate reasonable cause for the penalty to be abated.
When completing Form 290, you will need to provide:
Supporting documentation is crucial for a successful request. Examples of acceptable documentation include:
Requests lacking proper documentation may be denied.
After submitting Form 290, you should allow up to six weeks for processing. It’s advisable to keep a copy of your submission for your records. If you do not receive a response within this timeframe, you may want to follow up with the Arizona Department of Revenue for an update on your request.
If your request for penalty abatement is denied, you will receive a notification from the Arizona Department of Revenue explaining the reasons for the denial. At that point, you may consider appealing the decision or addressing any issues highlighted in the denial notice. Consulting with a tax professional can also provide guidance on your next steps.
Neglecting to Provide Complete Contact Information: Failing to include the taxpayer's name, address, and daytime phone number can delay the processing of your request. Make sure every field is filled out accurately.
Choosing the Wrong Tax Type: It’s crucial to check the appropriate tax type for your abatement request. Selecting the wrong option can lead to an automatic denial. Ensure you understand which tax type applies to your situation.
Insufficient Explanation for Request: When explaining your reason for the abatement, clarity is key. A vague or incomplete explanation may result in rejection. Take the time to detail why you believe there was reasonable cause for the penalty.
Omitting Required Documentation: Supporting documents are essential. Without them, your request may be denied. Include copies of canceled checks, tax returns, or any other relevant paperwork that backs up your claim.
Failure to Sign the Form: Both individuals and joint filers must sign the form. If you forget to sign, the request will not be processed. Always double-check that all necessary signatures are present before submitting.
When submitting the Arizona Form 290 for penalty abatement, there are several other forms and documents that may be required or helpful to include. Each of these documents serves a specific purpose and can support your request effectively. Below is a list of commonly used forms and documents that complement the 290 form.
Including these forms and documents can strengthen your application for penalty abatement. Ensure that all required information is accurate and complete to facilitate a smoother review process by the Arizona Department of Revenue.
The Arizona Form 285, General Disclosure/Representation Authorization Form, is similar to Form 290 in that both are used to communicate with the Arizona Department of Revenue. Form 285 specifically allows taxpayers to designate a representative to act on their behalf. This is important for those who may not be comfortable handling tax matters directly or who wish to have a tax professional manage their requests. Like Form 290, it requires the taxpayer’s information and is part of the process to ensure that the Department of Revenue can efficiently address the taxpayer's needs.
Another document that shares similarities with Form 290 is the IRS Form 843, Claim for Refund and Request for Abatement. Both forms are used to request the removal of penalties, though Form 843 is a federal document while Form 290 pertains to state-level penalties. Taxpayers must provide an explanation of their circumstances when submitting either form. Both documents require supporting evidence to justify the request, reinforcing the need for clear communication and documentation in tax matters.
Form 9465, Installment Agreement Request, also bears resemblance to Form 290. While Form 290 seeks to abate penalties, Form 9465 allows taxpayers to request a payment plan for their tax liabilities. Both forms require detailed taxpayer information and an explanation of the situation. They serve as avenues for taxpayers to address their obligations with the tax authorities in a manner that acknowledges their unique circumstances.
Lastly, the Arizona Form 140, Individual Income Tax Return, is another document that relates to Form 290. While Form 140 is primarily used for filing income tax returns, it can also be a basis for penalty assessments if filed late or incorrectly. Taxpayers may refer back to their Form 140 when filling out Form 290, as it provides essential details about their tax situation, including the periods in question and any amounts owed. Both forms are integral to maintaining compliance with tax regulations in Arizona.
When filling out the Arizona Form 290 Request for Penalty Abatement, there are several important steps to follow. Here’s a helpful list of dos and don’ts to ensure your application is processed smoothly.
By following these guidelines, you can enhance your chances of a successful request for penalty abatement. Make sure to double-check your form before submission to avoid any unnecessary complications.
Misconceptions about the Arizona Form 290, Request for Penalty Abatement, can lead to confusion and potential delays in processing requests. Below are some common misunderstandings explained clearly.
Arizona Form 290 is used to request the abatement of non-audit penalties from the Arizona Department of Revenue.