MyFTB Corner March 2018 Tax News

New Power of Attorney/Taxpayer Information Authorization Relationship Verification Process

We are reaching out to you to let you know that we may be contacting your client when a Power of Attorney (POA) or Tax Information Authorization (TIA) is submitted.

As of January 2, 2018, we now recognize two formal relationships for authorized representatives:

  • Power of Attorney.
  • Tax Information Authorization.

These relationships can be requested online through MyFTB or by mailing one of the new forms below to us:

  • FTB 3520 PIT, Individual or Fiduciary Power of Attorney Declaration.
  • FTB 3520 BE, Business Entity or Group Nonresident Return.
  • FTB 3534, Tax Information Authorization (TIA).

As part of our efforts to best protect your clients and their confidential information, we are performing extra validation for POA and TIA relationship requests. We may contact your client to confirm that they approve the relationship request. This may impact our processing timeframes. This verification process adds a layer of security, providing protection to the taxpayer’s information to prevent any unauthorized access.

If we are unable to verify the relationship upon initial processing, the taxpayer will receive a FTB 1181, Verify Power of Attorney, or FTB 1182, Verify Tax Information Authorization letter directing the taxpayer to contact us to confirm the relationship. When this happens, the POA/TIA representative will receive a FTB 1183, Authorized Representative/Individual Request on Hold letter.

What does this mean?

  • The relationship request is on hold to allow the taxpayer time to respond.
  • If the taxpayer contacts us and approves the request, we will allow the relationship.
  • If the taxpayer contacts us and does not want to allow the relationship or the taxpayer does not contact us within 45 days, we will reject the POA/TIA relationship and send a letter to the taxpayer informing them the relationship has been denied.