Power of Attorney (POA) Expiration Date for Old DeclarationsDecember 2021 Tax News
FTB sets an expiration date for older POA relationships
Certain older POA forms that listed specific tax year authorizations did not have an expiration date. Therefore, they had to be revoked, either by filing a new POA with overlapping tax year authorizations, or by submitting a revocation request. To ensure these relationships do not remain active indefinitely, POA declarations processed prior to December 31, 2017 that did not have an expiration date will expire on December 31, 2023.
- POA declarations processed prior to December 31, 2017 that had an expiration date are not impacted and will expire as intended.
- POA declarations processed from January 1, 2018 forward automatically expire after six years and are not impacted.
To assist in identifying your client’s active POAs on file, starting this year we will be begin to send FTB 3912 Power of Attorney - Active Representatives on File letter annually.
What you should do if your client receives an FTB 3912 letter:
- Review the Active POA Representatives on File list provided on the letter with your clients to verify they still want each POA representative to have access to confidential tax information and represent them in matters before FTB.
- If there are no changes necessary, then there is no need to take any action.
If your client would like to revoke one or more of the listed POA Representatives on File, they must take one of the following actions:
- Log in to their online MyFTB account to view, edit, or revoke their POA Declaration(s).
- Call us at 1-800-852-5711 and reference the associated Declaration ID number provided on the letter.
- Send us a completed FTB 3520 RVK, Power of Attorney Declaration Revocation.
Note: FTB 3912 should not be submitted to revoke a POA.