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Instructions for FTB 3535, Tax Information Authorization 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/TIA.

Important Information:

  • If you previously filed a POA Declaration with an authorization to receive confidential information only, please refer to FTB 3520 RVK, Power of Attorney Declaration Revocation.
  • To revoke a TIA, use one of the following methods:
    • Online through MyFTB. If the TIA was submitted after January 1, 2018, go to ftb.ca.gov/TIA.
    • Initiate an a Secure Chat.
    • Mail FTB 3535, Tax Information Authorization Revocation.
    • Mail a signed and dated statement instructing FTB to revoke the TIA 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, and address. Specify if the TIA you are revoking is for the business entity TIA, a TIA that was filed for matters related to a 540NR Group Nonresident Return, or if the Revocation is for both.
  • Valid signatures are required. Go to Part 3 – Signature Authorizing to Revoke Tax Information Authorization for examples of valid signatures.
  • To request a copy of your personal income tax or fiduciary tax return, use FTB 3516, Request for a Copy of Personal Income Tax or Fiduciary Tax Return. To request a copy of a business entity tax return, review Side 2 of FTB 3516.
  • Representatives who have a tax professional MyFTB account will have online access to your account information.

A. Purpose

Use FTB 3535 to revoke an FTB 3534 prior to the 13 months expiration.

For Tax Information Authorization Revocation, you must use one of the following methods:

  • Online through MyFTB. For more information, go to ftb.ca.gov/TIA.
  • Initiate an authenticated chat.
  • Filing an FTB 3535, Tax Information Revocation.
  • Mail a signed and dated statement instructing FTB to revoke the Tax Information Authorization and include either:
    • Individual’s name, address, phone, SSN, representative’s name, and address.
    • Estate or trust name, address, phone, SSN, 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 TIA you are revoking is for the business entity TIA, a TIA that was filed for matters related to a 540NR Group Nonresident Return, or if the Revocation is for both.

To request a copy of a business entity tax return, review Side 2 of FTB 3516.

Important: FTB 3535, Tax Information Authorization Revocation, will not revoke an FTB 3520 PIT, Individual or Fiduciary Power of Attorney Declaration, or FTB 3520 BE, Business Entity or Group Nonresident Power of Attorney Declaration, on file with FTB. To revoke a POA, use FTB 3520 RVK, Power of Attorney Declaration Revocation.

B. Where to File

Mail FTB 3535, Tax Information Authorization 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

C. Termination (death of individual)

When an individual dies and a death certificate is filed with us, we will revoke a TIA on file. When an individual dies, a new TIA 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.

D. Incapacity or Incompetency

A TIA is generally terminated if the taxpayer becomes incapacitated or incompetent. The TIA relationship can be filed on a new FTB 3534, if authorized on general/durable POA or letter of conservatorship, and attach a copy.

General Instructions

To ensure your FTB 3535 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 in order for FTB 3535 to be valid.

Individual

  • If a joint tax return is filed, each spouse/Registered Domestic Partner (RDP) must complete their own TIA Revocation.
  • If this TIA 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 TIA Revocation is for a grantor trust and the IRS did not provide a FEIN, provide the individual’s SSN.

Business Entity

  • Select the Business Entity box if you are preparing FTB 3535 for matters concerning any type of business entity and fill out corresponding information.
  • If the full legal business name is not provided, FTB 3535 will be invalid.
  • If you are revoking a Tax Information Authorization 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 tax returns that were filed separately from the unitary taxpayers’ group tax return.
  • Business entities should provide the CA corporation number when available otherwise provide the FEIN.
  • Partnerships/LLC/REMICS should provide the CA SOS number when available, otherwise provide the FEIN.

540NR Group Return

  • Select the 540NR Group Nonresident Return box if your business entity is preparing this form to revoke a TIA filed by a business entity for matters that concern 540NR Group Nonresident Tax Return.
  • Provide Federal Employer Identification Number (FEIN).
  • If the 540NR Group Nonresident Return box is not selected, the TIA Revocation will be processed to the business entity account and not the 540NR Group Nonresident Return account.
  • You can only mail FTB 3535.

Part 2 – Representative

This information will be used to identify and revoke the originally filed FTB 3534. Provide information requested. Leave number blank if not available.

Part 3 – Signature Authorizing to Revoke Tax Information Authorization

FTB does not accept electronic or stamped signatures on FTB 3535.

Important: If you are signing FTB 3535 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 have a valid signature on FTB 3535.

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

To have a valid TIA Revocation, individuals must sign and date FTB 3535.

Fiduciary

To have a valid TIA Revocation, the fiduciary must sign, date, and enter their title on FTB 3535.

Corporations or Associations

FTB 3535 may only be signed by an officer or individual with the authority to bind the company. To have a valid TIA Revocation, the signing party must also enter their title in the applicable section and date the document.

Examples of officers who have the authority to sign FTB 3535:

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

General and Limited Partnerships

To have a valid TIA Revocation, the tax matter partner or general partner must sign, date, and provide their title on FTB 3535.

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

To have a valid TIA Revocation, an authorized managing member or tax matter partner must sign, date, and enter their title on FTB 3535.

Representative

To have a valid TIA Revocation, a representative who is listed on an active FTB 3534, may also sign and date FTB 3535.

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Last Updated: 05.03.2018

 

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