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Instructions for FTB 3520 RVK, Power of Attorney Declaration Revocation

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, FTB 3520 BE, Business Entity or Group Nonresident Power of Attorney Declaration, or FTB 3520 RVK, Power of Attorney Declaration Revocation.
  • We will reject FTB 3520, Power of Attorney Declaration, and non-FTB Power of Attorney Declaration forms.
  • Use the most current version of FTB 3520 PIT, Individual or Fiduciary Power of Attorney Declaration, and FTB 3520 BE, Business Entity or Group Nonresident Power of Attorney Declaration.
  • We will no longer automatically revoke previously accepted POA Declarations with overlapping tax years or income periods.
  • 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 4 – Signature Authorizing To Revoke Power of Attorney Declaration for examples of valid signatures.

A. Purpose

Use FTB 3520 RVK, Power of Attorney Declaration Revocation, to revoke an entire POA Declaration prior to expiration, which is six years from the date the POA Declaration is signed.

A Power of Attorney Declaration Revocation must be submitted using 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. Paper submissions result in longer processing time frames. To ensure timely and accurate processing, complete a separate FTB 3520 RVK, Power of Attorney Declaration Revocation, for each taxpayer to be revoked.
  • 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.
    • Business name, address, phone, CA Corporation number, CA SOS number, FEIN, representative’s name(s), and address. Specify if the POA Declaration you are revoking is for the business entity POA Declaration, a POA Declaration that was filed for matters that concern 540NR Group Nonresident Return, or if revocation is for both.

B. 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.

C. Incapacity or Incompetency

A POA is generally terminated if the taxpayer becomes incapacitated or incompetent. The POA relationship can be established using a new FTB 3520 PIT, if authorized on general/durable POA or letter of conservatorship and a copy is attached.

D. Where to File

Mail FTB 3520 RVK, Power of Attorney Declaration Revocation, 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

General Instructions

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

Part 1 – Taxpayer Information

Select one check box and fill out corresponding information.

  • If a joint tax return is filed, each spouse/Registered Domestic Partner (RDP) must complete their own FTB 3520 RVK, Power of Attorney Declaration Revocation, to revoke their POA Declaration.
  • If this FTB 3520 RVK, Power of Attorney Declaration Revocation, is for a sole proprietorship, select the individual box and complete the corresponding information.
  • SSN or Individual Taxpayer Identification Number (ITIN) are required.

Fiduciary (estates or trusts)

  • FEIN is required. If this FTB 3520 RVK, Power of Attorney Declaration Revocation, is for a grantor trust and the Internal Revenue Service (IRS) does not provide a FEIN provide the individual’s SSN.

Business Entity

  • Select the Business Entity box if you are preparing this form for matters concerning any type of business entity and fill out corresponding information.
  • If full legal business name is not provided, FTB 3520 RVK, Power of Attorney Declaration Revocation, will not be valid.
  • If you are revoking a POA Declaration that was filed by a corporation who filed a unitary taxpayers’ group tax return, only the “key corporation” information is required in Part 1 – Taxpayer Information. A subsidiary must file its own Revocation covering POA Declarations that were file seperately from the unitary taxpayers’ group tax return.

540NR Group Nonresident Return

  • Select the 540NR Group Nonresident Return box if your business entity is preparing FTB 3520 RVK, Power of Attorney Declaration Revocation, to revoke a POA Declaration filed by a business entity for matters related to a 540NR Group Nonresident Tax Return.
  • Provide Federal Employer Identification Number (FEIN).
  • If the 540NR Group Nonresident Return box is not selected, the Power of Attorney Declaration Revocation will not be revoked.
  • You can only mail FTB 3520 RVK, Power of Attorney Declaration Revocation.

Part 2 – Representative

Provide information requested. The information will be used to identify and revoke the POA Declaration filed with FTB. Leave numbers blank if not available.

Part 3 – Original Signature Date

Provide the date the original POA Declaration was signed. This information will be used to identify and revoke the entire original filed POA Declaration on file with FTB.

Part 4 – Signature Authorizing to Revoke Power of Attorney Declaration

FTB does not accept electronic or stamped signatures on FTB 3520 RVK, Power of Attorney Declaration Revocation.

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

Individuals or Fiduciary

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

Business Entities

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

Individuals

Individuals must sign and date FTB 3520 RVK, Power of Attorney Declaration Revocation, in order for the Revocation to be valid.

Fiduciary

The fiduciary must sign, date, and enter their title on FTB 3520 RVK, Power of Attorney Declaration Revocation, in order for the Revocation to be valid.

Corporations or Associations

FTB 3520 RVK, Power of Attorney Declaration Revocation, must be signed by an officer or individual with the authority to bind the company. The individual with the authority to bind the company must also enter their title and date for the Revocation to be valid.

Examples of officers who have the authority to sign the POA Declaration Revocation are:

  • President
  • Vice President
  • Chief Financial Officer (CFO)
  • Chief Executive Officer (CEO)
  • Chief Operating Officer (COO)

General and Limited Partnerships

The tax matter partner or general partner must sign, date, and provide their title on FTB 3520 RVK, Power of Attorney Declaration Revocation, for the Revocation to be valid.

Limited Liability Company (LLC) and Limited Liability Partnership (LLP)

An authorized managing member or tax matter partner must sign, date, and enter their title on FTB 3520 RVK, Power of Attorney Declaration Revocation, for the Revocation to be valid.

Representative

A representative is listed on an active FTB 3520 PIT, Individual or Fiduciary Power of Attorney Declaration, or FTB 3520 BE, Business Entity or Group Nonresident Power of Attorney Declaration, may also sign and date FTB 3520 RVK, Power of Attorney Declaration Revocation, for the Revocation to be valid.

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Last Updated: 12/14/2017

 

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