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State of California Franchise Tax Board

Power of Attorney (POA)

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

  • Press enter to show or hide What’s New on January 4, 2016 content

    • 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 that are currently 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.
  • Press enter to show or hide Submitting POA Declarations in 2016 content


    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.


    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
      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.

  • Press enter to show or hide General Privileges of a POA Representative content

    View more information about what you can do as POA Representative.

    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.
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    Contact Us

    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