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Instructions for FTB 3520 PIT, Individual or Fiduciary Power of Attorney Declaration

General Information

Beginning January 1, 2018

Franchise Tax Board (FTB) continues to be committed to providing efficient and accurate service to our customers. As such, we have updated our online submission process as well as our Power of Attorney (POA) Declaration paper form and created a new Tax Information Authorization (TIA) form. We recommend online submission for faster processing; however, as of January 1, 2018, the following paper forms are available for individuals without online access:

  • FTB 3520 PIT, Individual or Fiduciary Power of Attorney Declaration
    Authorizes an individual to represent and receive confidential information on all matters before FTB for an individual, estate, or trust.

  • FTB 3520 BE, Business Entity or Group Nonresident Power of Attorney Declaration
    Authorizes an individual to represent and receive confidential information on all matters before FTB for a business entity or a business entity that files a 540NR Group Nonresident Return.

  • FTB 3520 RVK, Power of Attorney Declaration Revocation
    Revokes existing POA Declaration(s) on file with FTB.

  • FTB 3534, Tax Information Authorization
    Authorizes FTB to release information for all tax years or account periods to the individual listed. Information that FTB may release includes, but is not limited to: estimate payments, notices, account history, or compliance status. FTB 3534 does not authorize the individual listed to represent you before FTB to resolve your issues.

  • FTB 3535, Tax Information Authorization Revocation
    Revokes existing Tax Information Authorization on file with FTB.

For more information, go to ftb.ca.gov/POA.

Important Information:

  • We will only accept the new FTB 3520 PIT, Individual or Fiduciary Power of Attorney Declaration, or FTB 3520 BE, Business Entity or Group Nonresident Power of Attorney Declaration.
  • We will reject FTB 3520, Power of Attorney Declaration, and non-FTB POA Declaration forms.
  • Use the most current version of FTB 3520 PIT, Individual or Fiduciary Power of Attorney Declaration.
  • We will no longer automatically revoke previously accepted POA Declarations with overlapping tax years or income periods.
  • To revoke a POA Declaration use one of the following methods:
    • Online through MyFTB. If the POA Declaration was submitted on or after October 1, 2014, go to ftb.ca.gov/POA.
    • Mail an FTB 3520 RVK, Power of Attorney Declaration Revocation.
    • Mail a signed and dated statement instructing FTB to revoke the entire POA Declaration or remove a representative from the POA Declaration and include:
      • Individual’s name, address, phone, social security number (SSN), representative’s name, and address.
      • Estate or trust name, address, phone, Federal Employer Identification Number (FEIN), representative’s name, and address.
    • Initiate a Secure Chat.
  • All representatives listed on a POA Declaration will have the ability to remove another representative from the POA Declaration.
  • Valid signatures are required. Go to Part 5 – Signature Authorizing Power of Attorney Declaration for examples of valid signatures.
  • Representative(s) who have a tax professional MyFTB account will have online access to your account information.

A. Purpose

Use FTB 3520 PIT, Individual or Fiduciary Power of Attorney Declaration, to authorize an individual to represent and receive confidential information for all FTB matters for an individual, estate, or trust.

B. General Authorizations

The representative(s) listed in Part 2 – Representative(s) or Page 3 of FTB 3520 PIT, Individual or Fiduciary Power of Attorney Declaration, will be authorized as attorney(s)-in-fact to:

  • Talk to FTB agents about your account.
  • Receive and inspect your confidential information.
  • Represent you in all FTB matters.
  • Request information we receive from the Internal Revenue Service (IRS).

If additional authorizations are needed, complete Part 4 – Additional Authorizations.

C. Duration

Generally, a POA Declaration will remain in effect until either:

  • The expiration, which is six years from the date the POA Declaration is signed.
  • A POA Declaration Revocation is filed.

To extend this authority for an additional six years, a new POA Declaration is required.

Important: If you filed a POA Declaration before January 1, 2018, your POA Declaration will generally remain in effect until it is revoked.

D. Revocations

Individuals, estates, or trusts: It is your responsibility to revoke your POA Declaration when you are no longer working with a representative. To revoke a POA Declaration, use one of the following methods:

  • Online through MyFTB. If submitted on or after October 1, 2014, go to ftb.ca.gov/POA.
  • Mail an FTB 3520 RVK, Power of Attorney Declaration Revocation.
  • Mail a signed and dated statement instructing FTB to remove the entire POA Declaration or revoke a representative from the POA Declaration and include:
    • Individual’s name, address, phone, SSN, representative’s name, and address.
    • Estate or trust name, address, phone, FEIN, representative’s name, and address.
  • Initiate a Secure Chat.

E. Other POA Documents

You must complete FTB 3520 PIT, Individual or Fiduciary Power of Attorney Declaration, and attach the general, durable, or letter of conservatorship to the POA Declaration. Go to Part 5 – Signature Authorizing Power of Attorney Declaration instructions on how to sign the POA Declaration.

F. Representative Notices

We no longer mail copies of most notices to POA representatives. POA representatives who provide a valid email address on the POA Declaration will receive electronic notifications each time we send a notice to one of their clients. Representatives with a MyFTB account, who do not provide an email address, will be able to view the notices for their clients. They will not receive a notification when a notice is issued. You must provide paper copies of notices to representatives who are not able to register for MyFTB.

G. Where to File

Mail FTB 3520 PIT, Individual or Fiduciary Power of Attorney Declaration, separately from the tax return or other correspondence and keep a copy for your records.

Mail:

POA/TIA UNIT
FRANCHISE TAX BOARD
PO BOX 2828
RANCHO CORDOVA CA 95741-2828

H. Fiduciary (estates or trusts)

A fiduciary stands in the position of an individual and acts as the individual, not as a representative. To authorize an individual to represent or perform certain acts on behalf of the estate or trust, the fiduciary must file FTB 3520 PIT, Individual or Fiduciary Power of Attorney Declaration. We recommend that the POA Declaration include either a certificate of trustee (as provided by Probate Code Section 15603), court order, governing instrument, or Last Will and Testament. Otherwise, if an IRS Form 56, Notice Concerning Fiduciary Relationship, is required to be filed with the IRS, attach a copy to FTB 3520 PIT, Individual or Fiduciary Power of Attorney Declaration.

I. Termination (death of individual)

When an individual dies and a death certificate is filed with us, we will revoke a POA Declaration on file. When an individual dies, a new POA Declaration must be established for their estate. The legal representative of the estate, as established under the Probate Code, has authority to act on behalf of the estate pursuant to a valid will executed by the deceased, Letters of Testamentary, or Letters of Administration issued by a court.

J. Incapacity or Incompetency

A POA Declaration is generally terminated if the taxpayer becomes incapacitated or incompetent. The POA relationship can continue past the six year expiration if the taxpayer has a durable power of attorney or letter of conservatorship indicating the authority conferred shall be exercisable notwithstanding subsequent incapacity (or otherwise conforms to Probate Code Section 4124). At the six year expiration, a new FTB 3520 PIT will need to be filed to extend the relationship.

General Instructions

To ensure your POA Declaration is processed accurately and efficiently, it is extremely important that all requested information is included when available.

Part 1 – Individual or Fiduciary Information

Select one check box and fill out corresponding information or the POA Declaration my be invalid.

Individual

  • If a joint tax return is filed, each spouse/Registered Domestic Partner (RDP) must complete their own POA Declaration to designate a representative.
  • If this POA Declaration is for a sole proprietorship, select the individual box and complete the corresponding information.
  • SSN or Individual Taxpayer Identification Number (ITIN) are required.
  • If the POA Declaration is being filed for only nontax debt matters, complete all of the following:
    • Fill out Part 1 and Part 2.
    • Leave blank Part 3 – Authorization for All Years or Specific Years Your POA Covers.
    • In Part 4 – Additional Authorizations, select Yes to Other Acts and write “nontax debt only” on Page 4.
    • Complete Part 5.

Fiduciary (estates or trusts)

  • FEIN is required. If this POA Declaration is for a grantor trust and the IRS did not provide a FEIN, provide the individual’s SSN.
  • Your representative will not have access to your information online, but you can call 800.852.5711 to obtain information.

Part 2 – Representative(s)

  • Only individuals may be named as representatives.
  • The POA Declaration only establishes the relationship between an individual and a representative, not the organization in which a representative works.
  • A primary representative must be listed in Part 2.
  • To name more than two representatives, use Page 3 of FTB 3520 PIT, Individual or Fiduciary Power of Attorney Declaration. Include as many copies of Page 3 as needed.
  • If the representative’s contact information has changed, FTB does not require a new FTB 3520 PIT, Individual or Fiduciary Power of Attorney Declaration. However, we advise that you update the representative’s email address listed on the POA Declaration so the representative can receive email notifications. For more information on how to update a representative’s email address, go to ftb.ca.gov/POA, or call us at 800.852.5711 for assistance.

Part 3 – Authorization for All Years or Specific Years Your POA Declaration Covers

If you select Yes to both "all years" and "specific years", the specific years privilege prevails.

All Years

You must select Yes or No to authorize your representative(s) in Part 2 and Page 3 to represent and receive confidential information regarding all FTB matters, regardless of the tax year involved. If you do not select either Yes or No or select both Yes and No, we will process the Authorization as a No. This may cause your POA Declaration to be invalid and it may be rejected. If you authorized all years, this will include previous, current, and future years up to the expiration date.

For example: If the POA Declaration is signed on March 1, 2018, the POA Declaration will include all years up to March 1, 2024.

Specific Years

You must select Yes or No. If you select Yes, you must indicate specific years you want covered by this POA Declaration and mark not applicable (NA) in any blank begin and end year boxes not filled in. If you select No, mark NA in all begin and end year boxes. If you do not select either Yes or No or select both Yes and No, we will process the Authorization as a No. This may cause your POA Declaration to be invalid and it may be rejected.

You may designate:

  • Any current or past years as of the date you sign the POA Declaration:
    • To designate a single year, list the year in both the begin and the end year boxes.
      Example: 2015-2015, 2018-2018.
    • To designate multiple years, list year beginning and year ending in the boxes.
      Example: 2015-2017.
    • Future years that end no later than five years from the year of the Signature Date on the POA Declaration:
      • To designate future five years or income periods starting after December 31 from the year we receive the POA Declaration for a calendar year filer.
        Example: if the POA Declaration is signed on December 31, 2017, the POA Declaration can include 2018-2022.

Important: Do not use a general reference such as “all years” or “all taxes.” A POA Declaration with a general reference is invalid and will be rejected.

Part 4 – Additional Authorizations

A POA Declaration gives representatives general privileges listed in Part 3. Use Part 4 to indicate additional acts your named representative(s) can perform by selecting Yes or No. Common additional authorizations are listed below. Select Yes or No for all the additional authorization(s) listed. If you did not select Yes or No or selected both Yes and No, we will not grant the specific additional authority.

You may designate:

  • Add representative(s)
    Authorizes your representative to add additional representatives to the POA Declaration. Any representative they add will also have the same authorization to add or remove representatives to the POA Declaration.

  • Authority to sign tax return(s)
    Authorizes your representative to sign your individual tax return only in the event of an incapacitating disease/injury or continuous absence from the United State (including Puerto Rico) for a period of at least 60 days prior to the date required by law for filing the tax return.

  • Receive, but not endorse, refund check(s)
    Authorizes refund checks to be sent to your representative instead of the address listed on your tax return. To make arrangements for us to send your refund check to your authorized representative, call us at 800.852.5711.

  • Waive the California statute of limitations (SOL)
    Authorizes your representative to waive the California statute of limitations. The California statute of limitations is a time limit imposed by law on the right of both the state and the taxpayer to increase or decrease self-assessed taxes.

  • Execute settlement and closing agreements
    Authorizes your representative to execute settlement and closing agreements.

  • Other Acts
    Authorizes other acts for your representative. Describe these specific acts on Page 4, Other Acts Authorization. Example: Public Records Act request, Information Practices Act request; Expiration of POA Declaration prior to six years.

Important: Privileges listed in Part 3 and Part 4 on Page 2 prevail over conflicting limiting privileges listed on Page 4. You must select Yes to Part 4 – Additional Authorizations, Other Acts, for us to grant other acts authorizations listed on Page 4.

Part 5 – Signature Authorizing Power of Attorney Declaration

FTB does not accept electronic or stamped signatures on paper or uploaded POA Declaration.

Important: If you are signing FTB 3520 PIT, Individual or Fiduciary Power of Attorney Declaration, on behalf of an individual, and attached the general/durable POA Declaration, you must include general/durable POA in the title and use one of the following acceptable formats to sign the POA Declaration in order for it to be valid:

  • John Doe, Attorney-in-Fact for Jane Doe
  • Jane Doe by John Doe, Attorney-in-Fact
  • Jane Doe by John Doe, Power of Attorney

Individuals

Individuals must sign and date FTB 3520 PIT, Individual or Fiduciary Power of Attorney Declaration, in order for the POA Declaration to be valid.

Fiduciary

The fiduciary must sign, date, and enter their title on the FTB 3520 PIT, Individual or Fiduciary Power of Attorney Declaration, in order for the declaration to be valid.

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Last Updated: 12/14/2017

 

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