Ensure Authorizations are Selected on Your Power of Attorney (POA) Declaration December 2018 Tax News

In our August Tax News article, Ensuring a Smooth POA Process: A Few Reminders, we provided tips when submitting POA declarations. Since then, we have noticed an increase in declarations being rejected for year authorizations not being selected.

As of January 2018, we updated our POA declaration forms (FTB 3520 PIT and FTB 3520 BE), Part 3, to require year authorizations to be selected for either:

• Authorize All Years — Mark the “Yes” box to authorize all years, including previous, current and future years up to the expiration date.

OR

• Authorize Specific Tax Years — Mark the “Yes” box and enter the specific years to be authorized in the boxes provided.

Select “Yes” for only one type of year authorization.

Once a specific type of year authorization has been selected as “Yes”, the other type of year authorization box should be marked “No” to ensure the form is processed correctly. To prevent your POA declaration from being rejected, be sure to select a year authorization type prior to submitting it to us.

Selecting “Yes” for both authorization types may cause your POA declaration to be rejected.