The Arizona 285Up form is an official document used for Unclaimed Property Disclosure and Representation Authorization. This form allows claimants to appoint a representative to manage their unclaimed property matters with the Arizona Department of Revenue. Completing this form ensures that the appointed individual can access necessary confidential information and act on behalf of the claimant.
To fill out the Arizona 285Up form, please click the button below.
The Arizona 285Up form is an essential document for individuals or entities seeking to claim unclaimed property from the Arizona Department of Revenue. This form facilitates the disclosure and authorization process, allowing claimants to appoint a representative to act on their behalf. The form requires detailed information about the claimant, including their name, Social Security number, and contact details. Additionally, it provides sections for designating an appointee, who can be an attorney, certified public accountant, or another qualified individual. The form also includes provisions for granting limited or full powers of attorney, which enable the appointee to perform various administrative tasks related to unclaimed property claims. Claimants can specify the extent of authority granted, including the ability to collect unclaimed property, sign waivers, and request hearings. Furthermore, the 285Up form ensures that any previous authorizations are revoked, streamlining the process for both the claimant and the appointed representative. Completing this form accurately is crucial, as it serves as a legal authorization for the release of confidential information pertaining to unclaimed property.
ARIZONA FORM
Unclaimed Property Disclosure/Representation Authorization Form
285UP
ARIZONA DEPARTMENT OF REVENUE
1. CLAIMANT INFORMATION - Please print or type.
Enter only those that apply:
Claimant name
Social Security Number(s)
Present address
Federal Employer Identification Number
City, town or post office
State
Zip Code
Daytime telephone number
(
)
2. APPOINTEE/DESIGNEE OF CLAIMANT INFORMATION
Provide Number, as applicable:
Name
State and State Bar Number
State and Certified Public Accountant Number
Social Security or Other ID Number
()
3.RELEASE OF CONFIDENTIAL INFORMATION. The appointee named above is authorized to receive confidential information relating to the unclaimed property of the claimant named above. By signing this form, I authorize the Department to release confidential information of the claimant to the appointee.
To grant a limited power of attorney, complete section 4. To grant a full power of attorney, complete section 5.
4.LIMITED POWER OF ATTORNEY. Items 4a through 4e allow the claimant to grant additional authorization to the appointee named above with regard to Unclaimed Property administrative matters before the Department of Revenue. Please check the appropriate boxes. The additional authorization must be in accordance with Arizona Supreme Court Rule 31. See instructions.
4a Appointee shall have the power to claim and collect unclaimed property on behalf of the Claimant.
4b Appointee shall have the power to sign a statute of limitations waiver on Claimant’s behalf.
4c Appointee shall have the power to execute a protest of a deficiency assessment or a denied claim or to execute an agreement on Claimant’s behalf. 4d Appointee shall have the power to request a formal hearing on Claimant’s behalf.
4e Appointee shall have the authority to delegate to others any or all authority granted to appointee by this document.
4f Other (please specify):
5. POWER OF ATTORNEY. By checking the box on line 5, the claimant named above grants the appointee named above a Power of Attorney to perform any and all acts that the claimant can perform with regard to Unclaimed Property administrative matters before the Department of Revenue.
6.REVOCATION OF EARLIER AUTHORIZATION(S). This Authorization revokes any earlier Unclaimed Property Authorizations on file with the Arizona Department of Revenue for the same year covered by this authorization.
ADOR 17-5535 (5/06)
AZ FORM 285UP (2006) PAGE 2
7.CORPORATIONS HAVING CONTROLLED SUBSIDIARIES. A.R.S. §42-2003(A)(1) provides that confidential information relating to a corporate taxpayer may be disclosed to a designee of the taxpayer who is authorized in writing by the taxpayer. A principal corporate officer of a parent corporation may execute a written authorization for a controlled subsidiary. A principal corporate officer of a parent corporation that desires to designate a person to receive confidential information regarding the corporation’s controlled subsidiaries must either attach a list containing the names of each controlled subsidiary that the parent company wants included in the disclosure authorization (a federal Form 851 may be used for this purpose) or Claimant may complete the following to include all controlled subsidiaries in the disclosure authorization.
Include the following controlled subsidiaries. A controlled subsidiary, for purposes of A.R.S. §42-2003, is defined as more than 50% ownership or control.
NAME
FEDERAL I.D. NO.
7a
7b
7c
7d
7e
7f
8.SIGNATURE OF CLAIMANT. I hereby certify that I have the authority, within the meaning of A.R.S. §42-2003(A), to execute this authorization form on behalf of the above claimant. I understand that to knowingly prepare or present a document which is fraudulent or false is a Class 5 felony pursuant to A.R.S. §42-1127(B)(2).
►
SIGNATURE
DATE
PRINT NAME
TITLE
9.DECLARATION OF APPOINTEE. Complete if Appointee has been given authority under Section 4 or Section 5 or is otherwise authorized to pratice law as defined in Rule 31 of the Arizona Rules of the Supreme Court.
Under penalties of perjury, I, the above named appointee, declare that I am one of the following:
a A full-time officer, partner, member or manager of a limited liability company, or employee if the individual qualifies under Rule 31(c)13 of the Arizona Rules of the Supreme Court.
b Attorney - an active member of the State Bar of Arizona.
c Certified Public Accountant - duly qualified to practice as a Certified Public Accountant in Arizona.
d Federally Authorized Tax Practitioner within the meaning of A.R.S. § 42-2069(D)(1). If appointee is engaged in practice with a federally authorized tax practitioner, provide the practitioner’s name and CAF number below:
_______________________________________________________
___________________________
PRACTITIONER’S NAME
CAF NUMBER
eOther - This may be any individual, providing the total amount in dispute, including tax, penalties, and interest is less than $5,000.00.
DESIGNATION
JURISDICTION
Enter a letter (a, b, c d or e).
(State)
If this Declaration of Appointee is not signed and dated, the representation authorization will be returned.
Mail completed form to:
Arizona Department of Revenue Unclaimed Property Unit
1600 W. Monroe Street Phoenix, AZ 85007
Completing the Arizona 285Up form requires careful attention to detail. This form allows you to authorize an appointee to act on your behalf regarding unclaimed property matters. Ensuring that all information is accurate and complete will facilitate the processing of your request.
After completing the form, mail it to the Arizona Department of Revenue, Unclaimed Property Unit, at the address provided. Timely submission is crucial to ensure that your request is processed without delay.
The Arizona 285Up form, also known as the Unclaimed Property Disclosure/Representation Authorization Form, is a document used to authorize a representative to act on behalf of a claimant regarding unclaimed property matters. This form allows the appointed individual to receive confidential information and take specific actions related to unclaimed property claims with the Arizona Department of Revenue.
Any individual or corporation that believes they have unclaimed property in Arizona can fill out the 285Up form. Claimants may include individuals, businesses, or organizations. If a claimant wishes to appoint someone else to handle their unclaimed property matters, that representative must also be named on the form.
The form requires various pieces of information, including:
Additionally, the claimant must sign the form to authorize the release of confidential information to the appointee.
The claimant can grant various powers to the appointee, including:
Claimants can choose to grant limited powers or a full power of attorney depending on their needs.
The 285Up form includes a section for revoking any earlier authorizations related to unclaimed property for the same year. By submitting the new form, the previous authorizations will be automatically revoked, ensuring that only the most current appointment is recognized by the Arizona Department of Revenue.
Once the form is completed and signed, it should be mailed to the Arizona Department of Revenue, specifically to the Unclaimed Property Unit. The address is:
Arizona Department of Revenue Unclaimed Property Unit 1600 W. Monroe Street Phoenix, AZ 85007
Failing to provide complete claimant information. Ensure that all relevant fields are filled out, including the claimant's name, Social Security Number, and contact details.
Neglecting to specify the appointee's information. It is crucial to include the appointee's name, address, and identification number accurately.
Not signing the form. The signature of the claimant is mandatory. Without it, the form will be considered incomplete.
Overlooking the power of attorney sections. If you intend to grant authority, ensure you check the appropriate boxes in sections 4 and 5.
Failing to revoke earlier authorizations. If applicable, check the box in section 6 to revoke any previous authorizations.
Providing incorrect or outdated contact information. Ensure that the daytime telephone number is current and valid for communication.
Not including controlled subsidiaries when necessary. If you are a corporate taxpayer, remember to list any controlled subsidiaries as required in section 7.
Inaccurate declaration of the appointee's qualifications. The appointee must correctly declare their status under section 9 to avoid delays.
Using illegible handwriting or unclear typing. The form must be readable; otherwise, it may lead to processing issues.
Submitting the form to the wrong address. Ensure that the completed form is mailed to the correct address: Arizona Department of Revenue, Unclaimed Property Unit, 1600 W. Monroe Street, Phoenix, AZ 85007.
The Arizona 285UP form is essential for individuals seeking to claim unclaimed property. However, several other documents often accompany it to ensure a smooth process. Here’s a brief overview of these forms and their purposes.
These documents, when used alongside the Arizona 285UP form, help streamline the process of claiming unclaimed property. Having the right forms ready can make a significant difference in the efficiency of your claim.
The Arizona 285Up form is similar to the IRS Form 2848, which is the Power of Attorney and Declaration of Representative. Both forms allow a taxpayer to designate an individual to act on their behalf in dealings with a governmental agency. The IRS form specifically pertains to federal tax matters, while the Arizona 285Up focuses on unclaimed property issues at the state level. Both documents require the taxpayer's signature and provide a mechanism for the appointed representative to access confidential information relevant to the claims being made.
Another comparable document is the IRS Form 8821, Tax Information Authorization. This form allows individuals to authorize someone to receive and inspect their tax information without granting them full power of attorney. Similar to the Arizona 285Up, it facilitates communication between the taxpayer and the appointed individual but does not allow the appointee to act on behalf of the taxpayer in a legal capacity. This distinction is crucial for individuals who want to limit the scope of authority granted to their representatives.
The Arizona 285Up form also shares similarities with the California Form BOE-392, which is used for authorizing a representative to act on behalf of a taxpayer regarding state tax matters. Like the Arizona form, it requires the taxpayer's information and the representative's details. Both forms allow the representative to handle specific administrative tasks, ensuring that the taxpayer's interests are represented in dealings with the state tax authority.
The Uniform Power of Attorney Act (UPOAA) provides a general framework for powers of attorney across multiple states, including Arizona. While the UPOAA is broader and encompasses various types of powers of attorney, it shares a common purpose with the Arizona 285Up: to enable one person to act on behalf of another. Both documents require clear identification of the powers granted and the individuals involved, ensuring that the authority is explicitly defined and legally recognized.
Additionally, the Arizona 285Up is akin to the Michigan Form 151, which is a Power of Attorney for Tax Matters. This form allows taxpayers to authorize an individual to represent them before the Michigan Department of Treasury. Both forms require detailed information about the taxpayer and the appointee, as well as signatures, to validate the authority being granted. This ensures that the appointed individual can manage the taxpayer's claims effectively.
Another similar document is the New York State Form POA-1, which is a Power of Attorney for Tax Matters. Like the Arizona 285Up, this form allows a taxpayer to designate a representative to handle specific tax-related issues with the state. Both forms include sections for granting limited or full authority, providing flexibility depending on the taxpayer's needs and preferences.
Lastly, the IRS Form 8822, Change of Address, while primarily focused on updating address information, can also require a power of attorney if the change is being submitted by a representative. This form emphasizes the importance of having a designated individual who can act on behalf of the taxpayer. Although the primary function differs, both forms highlight the necessity of proper authorization when dealing with governmental agencies.
When filling out the Arizona 285UP form, attention to detail is crucial. Here are some important do's and don'ts to consider:
Misconceptions about the Arizona 285Up form can lead to confusion and mistakes. Here are ten common misunderstandings clarified:
When dealing with the Arizona 285UP form, it is essential to understand its purpose and how to complete it correctly. Here are some key takeaways to keep in mind:
Completing the Arizona 285UP form correctly can help streamline the process of claiming unclaimed property. Take your time, ensure accuracy, and reach out for assistance if needed. Your rights and property are important, and this form is a crucial step in protecting them.