MyFTB Corner December 2018 Tax News
Difference between power of attorney (POA) and tax information authorization (TIA) relationships
In January of 2018, we formally established the Tax Information Authorization (TIA) relationship as a new option for representatives to assist their clients.
What’s the difference between a POA and TIA relationship?
POA | TIA | |
---|---|---|
Authority | Allows a taxpayer to grant a specific person permission to obtain their confidential information and act on the taxpayer’s behalf to represent them in FTB matters (such as protests, appeals, settlement, and litigation). | Allows a taxpayer to grant a specific person permission to obtain their limited confidential tax information. |
Tax Years | Either:
|
All tax years |
Expiration | 6 years from the signature date (for POA declarations submitted after January 2, 2018) | Either:
|
Forms | FTB 3520 PIT FTB 3520 BE |
FTB 3534 |
Renewable on MyFTB | No Must submit a new POA declaration. |
Yes Must renew on MyFTB more than 10 business days before the TIA expires or a new request must be submitted. |
Submission Methods for New Relationship | Mail:
MyFTB:
When using MyFTB, upload the completed POA declaration if your client will not be approving the relationship using their MyFTB account. |
Mail:
MyFTB:
When using MyFTB, do not send the TIA form to FTB when Adding a TIA Client. |
Email sent to Representative when approved | Yes Sent to the email address listed on the POA declaration. |
No Only the taxpayer is notified. Tax Professionals can view information from the Taxpayer Relationship Detail page on MyFTB. |
Email sent to Representative when rejected | Yes Sent to the email address listed on the POA declaration. |
No Only taxpayer is notified. Tax Professionals can view information on MyFTB from the Taxpayer Relationship Detail page. |
Online* account access levels to client’s MyFTB information | Limited online account access is granted when we approve the relationship. Full online account access is granted when a client authorizes it. | Limited online account access is granted when we approve the relationship. Full online account access is granted when a client authorizes it. |
Online account access information | See ftb.ca.gov/access for information relating to online account access. | See ftb.ca.gov/access for information relating to online account access. |
*The online account access level does not impact the information a representative can receive by phone, chat, in person, or in writing.
Does one form (POA or TIA) get processed faster than the other?
No. Both the POA declaration and TIA request go through the same process and will be approved or rejected within the same timeframe. However, we encourage you to submit your POA declaration or TIA request through MyFTB. This expedites the process since they are received immediately and there is no delay due to mailing.