The Arizona Form 290 is a request for penalty abatement, allowing taxpayers to seek relief from penalties imposed by the Arizona Department of Revenue. This form is essential for individuals or businesses who believe their penalties were due to reasonable causes rather than willful neglect. By submitting Form 290, taxpayers can provide the necessary information and documentation to support their request for a penalty reduction.
The Arizona Form 290, known as the Request for Penalty Abatement, serves as a formal application for taxpayers seeking relief from certain penalties imposed by the Arizona Department of Revenue. This form is specifically designed for non-audit penalties, meaning it is not applicable for penalties resulting from an audit. Taxpayers must provide essential information, including their name, contact details, and the specific tax type associated with the penalty. The form requires a clear explanation of the reasons for the abatement request, emphasizing the need for reasonable cause rather than willful neglect. Supporting documentation is crucial; without it, requests may be denied. This could include canceled checks, tax returns, medical reports, or other relevant documents. The form also outlines who is authorized to sign on behalf of various entities, such as individuals, corporations, or partnerships. Once completed, the form should be mailed or faxed to the Arizona Department of Revenue’s Penalty Review Unit, where it will be processed within approximately six weeks.
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: PenaltyReview@azdor.gov
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: PenaltyReview@azdor.gov
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