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State of California Franchise Tax Board

Power of Attorney (POA)

The POA Declaration is an FTB legal document that allows taxpayers to grant a specific person or tax professional/representative permission to obtain information and/or represent a taxpayer on FTB matters.

  • All taxpayers and representatives who want access to MyFTB must register.
  • Taxpayers and tax professionals/representatives can submit their POA declaration online through the enhanced MyFTB. The online POA service provides you immediate feedback about potential errors, lowering the possibility of the POA being rejected.
  • We will stop mailing paper copies of notices sent to POA representatives.
  • POA representatives who have registered in MyFTB and provided a valid email address will receive electronic notifications each time a notice is sent to one of their clients.
  • POA representatives who have not provided an email address will be able to view notices for their clients, but will not receive a notification.
  • For POA representatives that are not able to register for MyFTB, the taxpayer must provide them a copy of the notice.

Online

Log in to MyFTB, select File a Power of Attorney from the Services dropdown menu.

  • Estimated processing time is 30 business days or less.
  • The online POA service provides you immediate feedback about potential errors, lowering the possibility of the POA being rejected.

How it Works

  • Taxpayers/Business Representatives – Taxpayer enters the POA declaration online.  We validate and process the request.
  • Tax Preparer (includes tax professional/representative) there are two options:
    • With online taxpayer approval - Tax Preparer enters the POA declaration information online. We validate the information. Once validated, the taxpayer must log in to their MyFTB account to approve or reject the POA declaration.
    • With signed FTB 3520 attached - Tax Preparer enters the POA declaration information online and uploads a signed copy of the POA declaration (FTB 3520) or other acceptable forms. Verify the information entered online matches the information on the signed declaration. Mismatched information will result in rejection of the declaration.  After the POA declaration is submitted, we validate and process the request.
  • After we process a valid POA declaration, we will send a letter to the taxpayer notifying them that the POA declaration has been processed.

Important Notes for Tax Preparers/Tax Professionals/Representatives

  • To assist in the processing of the POA declarations, use your PTIN when you register for MyFTB and include your PTIN when you submit a POA declaration, if available.
  • Representatives who do not have a PTIN, EFIN, California CPA number, or CTEC number will not be able to create a Tax Preparer account in MyFTB. You may submit a paper POA declaration (FTB 3520) to FTB and may still represent your client on all tax matters listed on the POA declaration.
  • To receive email notifications when your client receives a notice, enter your email address on the POA declaration.

Paper

If you meet one of the exceptions to filing online listed below:

  • Estimated processing time is 45 business days or less if you have an exception.
    • Without an exception, estimated processing time is 90 business days, or more.
  • Use the FTB 3520, Power of Attorney Declaration, indicate the exceptions to filing the POA declaration online by checking the appropriate box.
  • Exceptions include:
    • Taxpayer or representative is located in a declared disaster area.
    • Taxpayer has a documented physical/mental impairment.
    • Taxpayer has a non-professional representative (relative, friend, etc.).
    • Taxpayer is a first time filer for the state of California.
    • Attorneys that do not have a PTIN, EFIN, or California CPA number.
    • Estates and trusts.
    • Taxpayer or representative does not have computer availability.
    • Active duty military member in a Combat Zone.
  • Mail to:

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

  • After we process a valid POA declaration, we will send a letter to the taxpayer notifying them that the POA declaration has been processed.

Important: Mail POA declarations separately from tax returns or other correspondence. A POA declaration that is sent to a different FTB PO Box will take longer to process. Keep a copy of the POA declaration for you records.

Acceptable Forms

We strongly encourage you to use our online POA service through MyFTB. If you meet the exceptions for filing on paper, we recommend you use the FTB 3520 to ensure that you provide us with the required information we need to process your POA declaration. However, we will accept the following with modifications (see FTB 3520 General Information, Part D – Other Acceptable Forms, for more information):

  • Federal Form 2848, Power of Attorney and Declaration of Representative.
  • Federal Form 8821, Tax Information Authorization.
  • BOE 392, Power of Attorney.
  • Handwritten, general, or durable POA declarations that include:
    • Taxpayer or business entity name.
    • Mailing address.
    • Social security number or business entity identification number.
    • Representative name, address, telephone number, fax number, and email address.
    • Types of FTB matters involved.
    • Specific tax years or income periods involved, which includes account period beginning and ending dates.
    • Clear statement that grants a person or persons authority to represent you before us and specifies the actions you authorize.
    • The decedent’s name and death date, the representative’s authorization, your signature and date for estate tax matters.

If you filed IRS Form 56, Notice Concerning Fiduciary Relationship, attach a copy to FTB 3520.

A POA declaration authorizes a POA representative to:

  • Talk to us about a taxpayer’s account.
  • Receive and inspect taxpayer’s confidential tax information.
  • Represent taxpayer’s in FTB matters.
  • Waive the California statute of limitations.
  • Execute settlement and closing agreements.
  • Request copies of information we receive from the IRS.

The POA declaration allows POA representatives to:

  • Authorize additional privileges or restrict privileges for your representative.
  • Have multiple representatives.
  • Retain a prior POA declaration if indicated on a new form and the previous POA declaration is attached.

POA declarations submitted before October 1, 2014, will still be valid and the POA representative will have the authorizations granted by the taxpayer. To receive the additional benefits of MyFTB, declarations should be resubmitted through MyFTB (if the representative has a PTIN, EFIN, California CPA number, or CTEC number) using the online POA service beginning January 4, 2016. If you are a POA representative who does not have one of the above numbers, you cannot create an account in MyFTB as a Tax Preparer at this time.  

If we received a valid POA declaration after October 1, 2014, and you provided your PTIN on the POA declaration you will receive the additional benefits of MyFTB. For example, your client should automatically display in the Client List of your MyFTB homepage. If you submitted a POA declaration after October 1, 2014, and do not see your client in your Client List, contact us

If you provided an email address on the original POA declaration, you will receive email notifications when your client receives a notice (for most FTB notices). You may still view a clients’ notice on your MyFTB account even if an email address is not provided.  

The enhanced MyFTB includes a Client List view. From this view you can select the appropriate client to review their account information and access new online services. The Client List view is your new MyFTB homepage. The Client List defaults to your individual taxpayer clients.  If you want to see a list of your business entity clients, use the Client Search Criteria feature at the top of the view.

If you are a POA representative and a client is missing from your Client List, contact us.

As a tax preparer/representative, the enhanced MyFTB comes with many new features to help you assist your clients with their accounts:

  • Your MyFTB homepage is a Client List to easily access your clients’ information.
  • You can view account status, estimated payments and credits, withholding, balance due, and more.
  • Initiate a secure Live Chat session with one of our Customer Service Representatives to talk about important tax matters, real-time, during regular business hours.
  • Send a message with or without attachments to us.
  • Submit a Nonresident Withholding Waiver Request (FTB Form 588).
  • Calculate future balances due.

POA representatives will receive the following additional benefits in MyFTB:

  • Receive email notifications when your client receives a notice.
  • View images of notices and correspondence sent to your client.
  • View images of e-filed returns (paper returns can be made viewable upon request).
  • Protest a notice of proposed assessment.
  • Update your client’s contact information.

Beginning January 4, 2016, we will stop mailing POA representatives paper copies of notices; some exceptions apply as we move to an electronic notification process.

The enhanced MyFTB allows POA representatives to view notices we send to your clients. The Client Notices feature in the enhanced MyFTB allows you to view the 200 most recent notices we sent to your clients in the last 60 days. You can sort and filter the list by date, client name, or notice type. If you provided a valid email address on the POA declaration you will receive email notification when your clients receive notices (for most FTB notices).

To view your clients’ notices:

  • Log in to MyFTB.
  • Select Client Notices from the Main Navigation Menu.

Starting January 4, 2016, you can update your email address for each of your clients’ POA declarations in MyFTB.  

  • We reject an online POA declaration if information provided does not match the attached POA declaration and/or the POA declaration is not signed.
  • We reject a paper POA declaration when:
    • Specific tax years are missing or incorrect.
    • Signature is missing or does not match the name in Part 1.
    • The appropriate title of the person authorized to sign for your business entity or fiduciary is missing (see FTB 3520, General Instructions, Part 9 – Signature Authorizing a POA, for more information).
    • Used a non-FTB POA declaration form, such as IRS Form 2848, and did not modify the IRS Form 2848 (see FTB 3520, General Information, Part D – Other Acceptable Forms, for more information).
    • Made corrections to the form with strikethroughs or white-out.
    • Filed a corporation unity group (single) return but did not have the parent or key corporation file the POA declaration on the group’s behalf.
      • See California Schedule R-7 – Election to File a Unitary Taxpayer’s Group Return, Terms and Conditions, located in California Schedule R – Apportionment and Allocation of Income, for more information on the parent or key corporation’s responsibilities.
    • Filed a Schedule C (sole proprietorship) and used the business name instead of the individual owner’s name.
    • Calendar and fiscal years listed on the POA declaration overlap.

If you any have questions or cannot log in to MyFTB, contact us using one of the following methods:

  • Taxpayers - Taxpayer Services at 800.852.5711.
  • Representatives - Tax Practitioner Hotline at 916.845.7057.
  • Assistance with MyFTB registration - 800.353.9039.
  • Live Chat
Chat with an FTB Representative