Power of Attorney - General Information

A power of attorney is a legal document that allows someone else to act on your behalf in matters you specify in the power of attorney document. You can also use this document to authorize an individual to receive information administered by us for non-tax issues such as Homeowner & Renter Assistance, Child Support Collection, etc.

Submit a power of attorney if you want to authorize an individual to receive your confidential tax information or represent you in matters involving us. The power of attorney must be on file with us before your representative can:

• Request copies of your tax records, including tax returns, or any other confidential information.
• Request information we obtained from the Internal Revenue Service.

We encourage you to use our Power of Attorney Declaration (form FTB 3520). However, if you use any other power of attorney form it must contain all of the following information:

• Your name and mailing address.
• Your social security number or business entity identification number.
• The name and mailing address of your representative.
• The types of Franchise Tax Board matters involved.
• The specific tax years or time periods involved.
• For estate tax matters, the decedent's name, date of death, and the representative's authorization.
• A clear statement as to the authority granted to your representative.
• Your signature and date.

Other acceptable forms:

• IRS Power of Attorney ( Form 2848)
• IRS Tax Information Authorization (Form 8821)
  • Specific authorization to use IRS forms must be given to the Franchise Tax Board in order to process your request.
  • Grant authorization by writing 540 (or 100S, 565, etc.) on either IRS from, under Section 3, Tax Matters, in the Tax Form Number box and specify the year(s).
• Board of Equalization Power of Attorney (BOE 392)
  • Specifically authorize the Franchise Tax Board by checking the appropriate box. The BOE 392 is a joint form accepted by the Board of Equalization (BOE), Employment Development Department (EDD), and the Franchise Tax Board (FTB).
• General and Durable Powers of Attorney
• Handwritten power of attorney
  • Form FTB 3520 must be attached to General, Durable or Handwritten Power of Attorney to help ensure processing
• Employment Development Department Power of Attorney (DE 48)

No.

You should file a power of attorney form with us separately from your tax return or any other correspondence. If you attach the form to other documents, it may not reach the appropriate unit for processing. Please keep a copy of the declaration for your records.

Mail your completed power of attorney forms to us at:

POWER OF ATTORNEY
FRANCHISE TAX BOARD
PO BOX 2828
RANCHO CORDOVA CA 95741-2828

Or

You can fax them to us at:

(916) 845-0523

If you file a power of attorney for a pending audit or collection matter, you should file the declaration with the Franchise Tax Board employee who is assisting you with that tax matter at the address they provide.

You must specify the tax years or income periods for the tax matters addressed on the power of attorney form. We will allow your representative to handle tax matters on your behalf only for the years or periods you state on the declaration form. A general reference such as "all years" or "all income periods" is not acceptable. We will return the declaration to you if you do not list specific tax years or income periods.

Yes. You should indicate on the power of attorney form that you want your representative to have this authority.

You and your ex-spouse can continue to use the same joint power of attorney for joint return tax matters. If you decide you want to file a separate declaration to name your own representatives, you must do both of the following:

• Notify us that you want us to remove your name from the joint declaration you filed with your ex-spouse.
• Submit a new power of attorney (form FTB 3520) designating your own representatives.

If you elect on your power of attorney to have your representatives receive copies of Franchise Tax Board computer generated notices, be aware that for joint tax years your ex-spouse's representative may also receive copies of these notices.

If you or your representative receive a computer generated notice or a request for information from us, you representative may contact the Franchise Tax Board employee at the phone number indicated on the notice or letter. Your representative should:

• Identify himself or herself as your representative.
• Inform our employee that you previously filed a power of attorney with Franchise Tax Board.
• Provide your social security number.
• Allow our employee time to verify the power of attorney before attempting to discuss the notices or information requested.

You can revoke your power of attorney by filing a revocation copy of the declaration. A revocation copy is a copy of your original declaration which you modify as follows:

• Write "REVOKE" in large letters at the center top of the original power of attorney.
• Sign and date the bottom of the form.

If you filed a power of attorney other than (form FTB 3520) send us a letter requesting revocation and:

• Attach a copy of the declaration you want to revoke.
• Write "REVOKE" in large letters at the center top of the declaration.
• Sign and date the bottom of the declaration.

Unless you specify otherwise, a new power of attorney automatically revokes all prior declarations on file with us for the same matters and years or income periods.

Your power of attorney will remain in effect until we fully resolve the specified matters or you or your representative revoke the declaration.

You can authorize any individual to represent you in matters involving us. You can authorize your representative to perform the following acts:

• Receive confidential tax information.
• Represent you in matters involving the Franchise Tax Board.
• Sign waivers that extend the statutory period for assessment or determination of taxes.
• Execute closing agreements.
• Execute settlement agreements.
• Receive, but not endorse or cash any checks we issue to you in payment of any refund of taxes, penalties or interest.
• Delegate the authority or substitute another representative.
• Sign your personal income tax return.

It is a power of attorney which specifies that the appointment of a representative (attorney-in-fact) will not end due to either the passage of time (i.e. the authority conveyed will continue until the death of the taxpayer) or incompetence of the taxpayer (e.g. the taxpayer becomes unable or incompetent to perform business affairs).

In order to be valid, a durable power of attorney must include all of the following information:

• Your name and mailing address.
• Your social security number or business entity identification number.
• The name and mailing address of your representative.
• The types of tax or non-tax matters covered.
• The specific tax years or time periods covered.
• A clear statement as to the authority you grant your representative.
• Your signature and date.
• A clear statement authorizing your representative to represent you in Franchise Tax Board matters.

If you do not provide all of the above information we will return the form to you.

Notify us if any information on your current power of attorney changes. You can do this by writing us a letter enplaning the changes you want to make or by filing a new declaration.

• Clearly identify yourself or your business entity. Make sure your social security number or business entity identification number is on the document and legible.
• Specify the taxable years to include. We need to know exactly which years the declaration covers.
• Specify on a non-Franchise Tax Board power of attorney document that the declaration applies to the Franchise Tax Board.
• Specify clearly under "Acts Authorized" what you have authorized your representative to perform.
• Sign the document. You must sign your power of attorney form. On a joint power of attorney, BOTH spouses must sign.
• Provide us with a copy of the authorizing document if you let someone other than yourself sign your power of attorney form.

Yes. You can give your representative authorization to delegate the authority or to substitute another representative.

A corporate subsidiary can designate a power of attorney by doing one of the following:

• The subsidiary can request it's own power of attorney and designate their own representatives by completing a separate power of attorney.
• The parent corporation can include the subsidiary on its power of attorney. (See page 3 of form FTB 3520 under "Authority Schedule for Multiple Banks and Corporations.") In this case, the parent corporation's representatives represent the subsidiary.

When you have filed a properly executed power of attorney with us, we will make every reasonable attempt to communicate with your representatives. However, if your representatives are uncooperative or repeatedly do not meet commitments, we will need to contact you directly.