New and redesigned tax information authorization and power of attorney formsPublic Service Bulletin

January 10, 2019

Purpose of bulletin

To inform staff and tax professionals of redesigned and new FTB forms:

  • FTB 3520 PIT, individual or fiduciary Power of Attorney declaration
  • FTB 3520 BE, Business Entity or group nonresident Power of Attorney declaration
  • New FTB 3520 RVK, Power of Attorney declaration revocation
  • New FTB 3534, Tax Information Authorization
  • New FTB 3535, Tax Information Authorization revocation

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Background

Effective January 1, 2018, FTB recognizes a new formal relationship, the Tax Information Authorization (TIA). This relationship allows a taxpayer to grant a specific person (TIA representative) permission to obtain their limited tax information. The TIA relationship does not authorize a TIA Representative to act on a taxpayers behalf before FTB to resolve their tax issues.

The Power of Attorney (POA) declaration is a legal document that allows taxpayers to grant a specific person permission to obtain their confidential information and represent that taxpayer on FTB matters.

FTB has made these changes to provide better customer service.

Additional information

Beginning January 1, 2018, we will no longer process:

  • FTB 3520, Power of Attorney Declaration
  • Federal Form 2848, Power of Attorney and Declaration of Representative
  • Federal Form 8821, Tax Information Authorization
  • BOE 392, Power of Attorney
  • CDTFA 392, Power of Attorney

Exceptions - We will process the following forms:

  • Military durable declarations when submitted without a completed FTB 3520 PIT, although we recommend it be attached for faster processing.
  • General/durable declarations when submitted with a complete FTB 3520 PIT or FTB 3520 BE attached.

POA declarations filed beginning January 1, 2018, will remain in effect until either:

  • The expiration, which is 6 years from the date the POA declaration is signed.
  • FTB 3520 RVK, Power of Attorney declaration revocation is filed.

Beginning January 1, 2018, we will no longer automatically revoke previously accepted POA declarations with overlapping tax years or income periods.

POA declarations with specific year(s) or income period(s) listed and filed before January 1, 2018, will remain in effect until revoked.

POA representatives can revoke their POA declaration by mailing the form, going online, or contacting FTB by phone.

Taxpayer inquiries

If a taxpayer or representative contacts us with questions, offer assistance to resolve their question, and refer them to the December Tax News, MyFTB corner articles.

Questions/ comments

Tax Professionals can call the Tax Practitioner Hotline

Phone
916-845-7057

with any comments or questions. Individual or businesses can call the Taxpayer Services Center Section

Phone
800-852-5711 weekdays 7 AM to 5 PM, except state holidays