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Power of Attorney

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

To grant permission for a representative to obtain limited tax information only, a taxpayer can establish a Tax Information Authorization (TIA) relationship.

If a representative has a tax professional MyFTB account, they will have Online Account Access to the individual or business account information once the POA is approved.

Establish a POA Relationship

A taxpayer or representative can establish a POA relationship:

  • Online - MyFTB.
  • Mail - POA Declaration to:

    POA/TIA UNIT
    FRANCHISE TAX BOARD
    PO BOX 2828
    RANCHO CORDOVA CA 95741–2828

The current 2018 POA forms include:

  • FTB 3520 PIT, Individual or Fiduciary Power of Attorney Declaration*:
  • FTB 3520 BE, Business Entity or Group Nonresident Power of Attorney Declaration*:
  • FTB 3520 RVK, Power of Attorney Declaration Revocation:

* You can request Full Online Account Access at the same time you submit your POA request.

While the new forms are available as of December 14, 2018, if submitted or uploaded in MyFTB, they will not be processed until January 2, 2019.

Exceptions

We will continue to process:

  • FTB 3520 PIT and FTB 3520 BE, REV 09/2017 declarations online through MyFTB or mail. However, there is no option to request Full Online Account Access on this version of the form
  • General/Durable Declaration - Must be attached to a completed FTB 3520 PIT or FTB 3520 BE.
  • Military Durable Declaration - We recommend submitting with a completed FTB 3520 PIT, for faster processing.

If you are signing an FTB 3520 PIT, Power of Attorney Declaration, on behalf of an individual, and have attached a general / durable / military POA Declaration, you must use one of the following acceptable formats to sign the POA Declaration in order for it to be valid:

  • John Doe, Attorney-in-Fact for Jane Doe
  • Jane Doe by John Doe, Attorney-in-Fact
  • Jane Doe by John Doe, Power of Attorney

If you are signing an FTB 3520 PIT, Individual or Fiduciary Power of Attorney Declaration, on behalf of the estate or trust, you must attach one of the following:

  • Certificate of trustee (as provided by Probate Code Section 15603)
  • Court order
  • Governing instrument
  • Last Will and Testament
  • A completed copy of the federal form 56, Notice Concerning Fiduciary Relationship

If a representative's contact information has changed, we do not require a new POA declaration. A representative can add or edit their email and contact information in MyFTB or contact us.

As part of FTB's efforts to best protect your taxpayers and their confidential information, FTB is performing validation for POA relationship requests. We may contact the taxpayer to confirm that they approve the relationship request. This may impact our processing time frames. This verification process adds a layer of security, providing protection to the taxpayer's information to prevent any unauthorized access.

If we are unable to verify the relationship upon initial processing, the taxpayer will receive a FTB 1181, Verify Power of Attorney letter directing the taxpayer to contact us to confirm the relationship. When this happens, the POA representative will receive an FTB 1183, Authorized Representative/Individual Request on Hold letter. Additionally, we will call the tax representative to let them know we have contacted the taxpayer as part of the relationship verification process.

What does this mean?

  • The relationship request is on hold to allow the taxpayer time to respond.
  • If the taxpayer contacts us and approves the request, we will allow the relationship.
  • If the taxpayer contacts us and does not want to allow the relationship of the taxpayer does not contact us within 45 days, we will reject the POA relationship and send a letter to the taxpayer informing them the relationship has been denied.

Beginning January 1, 2018, we no longer process:

  • FTB 3520 C1, Power of Attorney Declaration
  • Federal Form 2848, Power of Attorney and Declaration of Representative
  • Federal Form 8821, Tax Information Authorization
  • BOE 392, Power of Attorney
  • CDTFA 392, Power of Attorney

POA Declarations filed on or after January 1, 2018:

  • Remain in effect until either:
    • The expiration, which is 6 years from the date the POA Declaration is signed.
    • FTB 3520 RVK, Power of Attorney Declaration Revocation is filed.

We no longer automatically revoke previously accepted POA Declarations with overlapping tax years or income periods.

POA Declarations filed on or before December 31, 2017, with specific year(s) or income period(s) listed, will remain in effect until revoked. If a new POA declaration is filed on or after January 1, 2018, it will not revoke a POA Declaration with overlapping tax years.

It is the taxpayer’s responsibility to revoke their POA Declaration when they are no longer working with a representative.

Representatives no longer representing a taxpayer should revoke that POA Declaration to ensure they do not receive confidential information they are not entitled to access.

To revoke a POA Declaration once it becomes active, use one of the following methods:

  • Online in MyFTB - This is the fastest way to revoke a POA Declaration
    • A Fiduciary or 540NR Group Nonresident that has filed a POA Declaration will not have the ability to revoke a POA Declaration online. You will need to contact us.
  • Mail - FTB 3520 RVK, Power of Attorney Declaration Revocation
  • Contact us

If a representative has a tax professional MyFTB account, they will have Online Account Access to specific individual or business account information once the POA is approved.

Filed On or After January 1, 2018

Authorizes a POA representative to:

  • Talk to us about a taxpayer’s account.
  • Receive and inspect a taxpayer’s confidential tax information.
  • Represent the taxpayer in FTB matters.
  • Request copies of information we receive from the IRS.
  • Remove another representative from the POA Declaration.
  • Revoke the POA Declaration.

Filed On or Before December 31, 2017

Authorizes a POA representative to:

  • Talk to us about a taxpayer's account.
  • Receive and inspect a taxpayer's confidential tax information.
  • Represent the taxpayer in FTB matters.
  • Waive the California statute of limitations (SOL).
  • Execute settlement and closing agreements.
  • Request copies of information we receive from the IRS.
  • Remove another representative from the POA Declaration.
  • Revoke the POA Declaration.

Additional Authorizations

The POA Declaration allows a taxpayer to authorize or restrict the following additional authorizations for their POA representatives:

  • Add representative(s). When a taxpayer authorizes their representative to add an additional representative to the POA Declaration, that additional representative will have the same authorizations to add representatives.

    If a taxpayer doesn’t want their representative to add additional representatives to their POA Declaration, they must select the No box when they submit their POA Declaration. If the taxpayer has already filed their POA Declaration and did not select No, they need to revoke the POA Declaration and file a new POA Declaration.

  • Authority to sign tax return(s) for FTB personal income tax only in the event of an incapacitating disease/injury or continuous absence from the United States (including Puerto Rico) for a period of at least 60 days prior to the date required by law for filing the tax return.
  • Receive, but not endorse, refund check(s).
  • Waive the California statute of limitations (SOL).*
  • Execute settlement and closing agreements.*

*Covered under general Representative Authorizations if filed prior to December 31, 2017.

Contact Us

Taxpayer Services
800.852.5711

Tax Practitioner Hotline
916.845.7057

MyFTB Registration Assistance
800.353.9032

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Last Updated: 12.14.2018

 

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