Revised FTB Form 3520, Power of Attorney Declaration

FTB Archive Disclaimer:  Archived content is not current and may contain broken links. It remains online for historical reference or research. The search function above allows you to search archived and current content separately. If you need archived content in a different format, contact us.

Purpose of bulletin

To inform staff beginning January 2, 2013, the revised FTB Form 3520, Power of Attorney Declaration is available on our public website xxxxx.


We revised FTB Form 3520 to:

  • Improve the flow of the form
  • Add a new authorization category
  • Expand instructions
  • Prepare for implementation of EDR

New Changes

Joint tax returns

In keeping with federal procedures, joint filers must now complete and submit a separate FTB Form 3520, Power of Attorney Declaration, for each spouse/registered domestic partner. Any joint designations filed by couples before this change remains valid.

We will continue to process a POA filed on a prior version of FTB Form 3520.

Revised taxpayer information section

We revised the taxpayer information section to make it easier for taxpayers to identify themselves.

Authorization for all tax years or income periods (aka Super Box)

Taxpayers can now authorize their representatives to represent them for all matters regardless of income or tax year. This authority automatically expires four years from the date they sign the POA or when they file a new one. We added additional checkboxes for additional privileges selections.

Expanded instructions

We enhanced the instructions to provide taxpayers with additional guidance on completing the form.

Is there something wrong with this page?

Help us improve our website

Don't include social security numbers or other personal/confidential information.


You are leaving

We do not control the destination site and cannot accept any responsibility for its contents, links, or offers. Review the site's security and confidentiality statements before using the site.

If you have any issues or technical problems, contact that site for assistance.

Ahora está saliendo de

Nosotros no controlamos el sitio web al que se destina y no podemos aceptar ninguna responsabilidad por su contenido, enlaces, u ofertas. Revise las declaraciones de seguridad y confidencialidad del sitio antes de usar el sitio. Si tiene algún problema en general o técnico, comuníquese con ese sitio para obtener asistencia.

Si tiene algún problema en general o técnico, comuníquese con ese sitio para obtener asistencia.