Power of Attorney (POA)
FTB 3520, Power of Attorney Declaration, is a Franchise Tax Board (FTB) legal document that allows you to grant a specific person or tax professional permission to represent you before us.
The POA can authorize your representative to:
- Talk to our agents about your account.
- Receive and inspect your confidential tax information.
- Represent you 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 allows you to:
- Authorize additional privileges or restrict privileges for your representative.
- Have multiple representatives.
- Retain a prior POA if indicated on a new form and the previous POA is attached.
See FTB 3520, General Instructions, Part 6 – Retention or Revocation of a Prior POA, for more information.
We strongly encourage you to use our POA form (FTB 3520), to ensure that you provide us with the required information we need to process your POA. 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.
Carefully read all FTB 3520 instructions before you complete the form. Review the completed form thoroughly before you submit it. We process over 100,000 forms each year and reject over 14,000 of them because of errors.
Reasons we reject POAs
These are the most preventable reasons we reject POAs:
- Specific tax years are missing or incorrect.
- Signature is missing or does not match the name in Part 1.
- The appropriate signer’s title 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, such as IRS Form 2848, and did not modify it (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 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 overlap.
Important: Mail or fax POA forms separately from the tax return or other correspondence. A POA that is sent to a different FTB PO Box will take longer to process. Keep a copy of the POA for you records.
- Submit a POA: 916.843.5440
- Revoke a POA: 916.845.9144
POA UNIT MS F283
FRANCHISE TAX BOARD
PO BOX 2828
RANCHO CORDOVA CA 95741-2828
Audit or Collection Issues
Mail your POA to the address provided by the auditor or collector.
We recommend that you send other correspondence separate from your POA to prevent a delay in handling your account while we process it.