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Power of Attorney (POA)

The Power of Attorney (POA) Declaration is an FTB legal document that allows taxpayers to grant a specific person (a POA representative) permission to obtain their confidential information and/or represent that taxpayer on FTB matters. 

  • Taxpayers and representatives should submit an online POA declaration through the enhanced MyFTB. Allow up to 30 business days for processing.
  • If you file a POA declaration by mail or fax and have met one of the exceptions, allow up to 45 business days for processing. 
    • If you do not meet an exception, allow 90 business days for processing.

What’s New?

For security measures a 10 business day hold will be set on representative's access to their clients MyFTB account information once a POA declaration is processed. The 10 business day hold will only affect POA declarations submitted by representatives through MyFTB with an attachment or POA declarations that are paper filed.

Important Information

  • All taxpayers and representatives who want access to MyFTB must register.
  • The online POA service provides you immediate feedback about potential errors, reducing the chances of rejection.
  • Notices
    • Other than a few exceptions, paper copies of notices will no longer be mailed to POA representatives.
    • POA representatives who have registered in MyFTB and provided a valid email address on the POA declaration will receive electronic notifications each time a notice is sent to one of their clients.
    • POA representatives registered on MyFTB who have not provided an email address will be able to view notices for their clients, but will not receive an email notification.
    • POA representatives will have to get a copy of the notice from their client if they are not able to register for MyFTB.
  • Representatives can view their clients list in MyFTB.

Online

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

Who

What

Individuals/Business Representatives

  • Enter the POA declaration online. 
  • We validate and process the request.
  • After we process a valid POA declaration, we will send you a letter notifying you that the POA declaration has been processed.

Allow up to 30 business days for processing.

Step-by-Step Instructions:

Tax Preparer without an attachment (includes tax professional/representative)

  • Enter the POA declaration information online.
  • We validate and process the request.
  • Once validated, the taxpayer must log in to their MyFTB account to approve or reject the POA declaration.
  • After we process a valid POA declaration, we will send a letter notifying the taxpayer that the POA declaration has been processed.

Allow up to 30 business days for processing.

Step-by-Step Instructions: Tax Preparer/Tax Professional/Tax Representative

Tax Preparer with an attachment (includes tax professional/representative)

  • Enter the POA declaration information online and upload a signed copy of either:
  • We validate and process the request.
  • After we process a valid POA declaration, we will send a letter notifying the taxpayer that the POA declaration has been processed. For security measures, a 10 day hold will be placed on representative's access to their clients MyFTB account information. 
    • Verify the information entered online matches the information on the signed declaration. Mismatched information will result in rejection of the declaration.
    • We only accept PDF and XLSX file format.  Any other file format will result in a rejection of the declaration. After the POA declaration is submitted, we validate and process the request.

Allow up to 30 business days for processing.

Step-by-Step Instructions: Tax Preparer/Tax Professional/Tax Representative

Do not submit a completed POA declaration using the Send Secure Message service; these will not be processed as valid POA declarations.

Paper

File a paper FTB 3520, Power of Attorney Declaration, if you meet one of the following exceptions:

  • 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
  • Out-of-state attorneys that do not have a PTIN, EFIN, or California CPA number, CTEC number, or California State Bar Number
  • Estates and trusts
  • Taxpayer or representative does not have computer availability
  • Active duty military member in a Combat Zone
  • Nontax debt issues

If you meet one of the exceptions and file a paper FTB 3520, Power of Attorney Declaration:

  • Indicate the exception that qualifies you to file a paper POA declaration by checking the appropriate box on the form.
  • 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.
  • After we process a valid POA declaration, we will send a letter notifying the taxpayer that the POA declaration has been processed. For security measures, a 10 day hold will be placed on representative's access to their clients MyFTB account information. 
  • Allow up to 45 business days for processing.

Mail to:

POA Unit
Franchise Tax Board
PO Box 2828
Rancho Cordova, CA 95741-2828

Other Forms We Accept

We strongly encourage you to use our online POA service through MyFTB. If you meet the exceptions for filing on paper, we recommend that you use the current FTB 3520 to ensure the required information for processing the POA declaration is provided. However, we will accept the following non-FTB forms with modifications (see FTB 3520 Instructions, 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
      • For estate tax matters the decedent’s name and date of death, the representative’s authorization, your signature, and date

For estates and trusts, we recommend that you attach a copy of a certificate of trustee (as provided by Probate Code Section 15603) or the IRS Form 56, Notice Concerning Fiduciary Relationship, to the FTB 3520.

Filing a POA declaration will automatically revoke any prior POAs filed with us for the same tax years or income periods. If you do not see the POA declaration you want to retain when submitting a POA declaration using MyFTB in the Revoke or Retain Existing POA progress tab, either:

  • Submit a new POA declaration through MyFTB listing all representatives you want to authorize.
  • Paper file the POA declaration; see FTB 3520, Power Attorney Delcaration, instructions for information on how to retain a prior POA declaration.

Tax Preparers may use the MyFTB online service to submit a POA declaration, and upload copies of POA declarations to be retained.

  • Taxpayers and tax professionals/representatives can revoke their POA declaration online through the enhanced MyFTB if it was submitted on or after October 1, 2014. 
  • POA declarations filed on or after October 1, 2014 can be revoked through MyFTB. This is the fastest way to revoke a POA declaration. If you do not have access to MyFTB and would like to revoke a POA declaration, contact us.
  • POA declarations filed prior to October 1, 2014 or that do not display on your MyFTB account, see instructions to the FTB 3520, Power of Attorney Declaration, Part 6 – Retention or Revocation of a Prior POA, for information on how to revoke your POA declaration.

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.
    • When you authorize a representative the ability to add or delete a representative, any representative that is subsequently added to the POA declaration will have the same authorizations to add or delete representatives. If you do not want subsequent representative to inherit the ability to add or delete representatives file a new POA declaration.
  • Have multiple representatives.
  • Retain a prior POA declaration if indicated on a new form and the previous POA declaration is attached.

We strongly recommended you use the current version of the FTB 3520 when uploading a POA declaration through our online POA service to reduce the chances of rejection.

The most common reasons we reject an online submitted POA declaration are when:

  • The information provided online does not exactly match the uploaded POA declaration.
  • The uploaded POA declaration can be edited. All uploads must be read-only.
  • The uploaded POA declaration signature is missing or does not match the name in Part 1.
  • The uploaded POA declaration is missing a date in Part 9.
  • The "All Tax Years or Income Periods for Limited Duration" and/or tax years entered online does not match the uploaded POA declaration.
  • The primary representative entered online does not match the primary representative listed on the uploaded POA declaration.
  • Multiple representatives listed on the uploaded POA declarations are not entered online.
  • You upload POA declarations for multiple taxpayers in one attachment. You must only upload one taxpayer information per attachment (even for joint filers).
  • The uploaded FTB 3520 declaration has an individual and a business entity listed together.
  • More than one POA declaration for a taxpayer with the same signature dates for the same representatives is are uploaded together.
    • For example, an FTB 3520 with the "All Tax Years or Income Periods for Limited Duration" box checked and an IRS 2848 with specific tax years (2012-2014) has the same signature date of 01/31/16 and the representative listed on both is John Doe, this contradicts each other.
  • The supporting documentation is not included with the uploaded POA declaration for an estate or trust. We recommend that you provide a certificate of trustee (as provided by Probate Code Section 15603) or IRS 56, Notice Concerning Fiduciary Relationship with your uploaded POA declaration.
  • The uploaded POA declaration listing specific authorization privileges are not entered online.
  • The uploaded POA declaration has corrections to the form with strikethroughs or white-out.
  • The uploaded POA declaration does not have the appropriate title of the person authorized to sign for your business entity or fiduciary (see FTB 3520, General Instructions, Part 9 – Signature Authorizing a POA, for more information).
  • The uploaded POA declaration provided, such as IRS Form 2848, is not modified for FTB matters (see FTB 3520, General Information, Part D – Other Acceptable Forms, for more information).
  • The uploaded POA declaration was not submitted by the key corporation on the combined 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.

The most common reasons we reject a paper POA declarations are when:

  • Specific tax years are missing or are incorrect.
  • A signature is missing or does not match the name in Part 1.
  • A date is missing in Part 9.
  • The FTB 3520 declaration has an individual and a business entity listed together.
  • 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).
  •  A non-FTB POA declaration form is provided, such as IRS Form 2848, and is not modified for FTB matters (see FTB 3520, General Information, Part D – Other Acceptable Forms, for more information).
  • The supporting documentation is not included with the POA declaration for an estate or trust. We recommend that you provide a certificate of trustee (as provided by Probate Code Section 15603) or IRS 56, Notice Concerning Fiduciary Relationship with your POA declaration.
  • The POA declaration has corrections to the form with strikethroughs or white-out.
  • A corporation files a 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.
  • A  POA declaration for a Schedule C (sole proprietorship) is filed and the business name is used instead of the individual owner’s name.
  • The calendar and fiscal years listed on the POA declaration overlap.
  • Use your PTIN, if available, when you register for MyFTB and include your PTIN when you submit a POA declaration.
  • Representatives who do not have a PTIN, EFIN, California CPA number,  CTEC number, or California State Bar 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.
  • You may still view a client’s notice on MyFTB account.

POA Declarations Filed Before October 1, 2014

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 using the online POA service. 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.

POA Declarations Filed After October 1, 2014

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. 

Client Missing from Client List?

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

View a Client’s Information in MyFTB

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.

View Client Notices in MyFTB

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.

Add or Update email Address in MyFTB

You can update your email address for each of your clients’ POA declarations in MyFTB. The e-mail address listed on the POA declaration will be used to notify you when your client receives a notice. Go to View Client Notices in MyFTB for more information. 

Features and Extra Benefits for POA Representatives in MyFTB

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.

Contact Us

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

Taxpayer Services
800.852.5711

Tax Practitioner Hotline
916.845.7057

MyFTB Registration Assistance
800.353.9039

Live Chat
General, non-confidential questions and assistance

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