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?

The chart below outlines some of the differences to help you determine which option may be the best for you and your client.

  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
  • Specific tax year(s) indicated on declaration.
All tax years
Expiration 6 years from the signature date (for POA declarations submitted after January 2, 2018) Either:
  • 13 months from the signature date.
  • Date the TIA client was added or renewed on MyFTB.
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:

  • FTB 3520 PIT/BE

MyFTB:

  • File Power of Attorney

When using MyFTB, upload the completed POA declaration if your client will not be approving the relationship using their MyFTB account.

Mail:

  • FTB 3534

MyFTB:

  • Add TIA Client

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.