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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.

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 new 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:

Exceptions

We will process:

  • 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 or FTB 3520 BE, for faster processing.

If you are signing an FTB 3520, 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, Power of Attorney Declaration, on behalf of the estate or trust, we recommend that you 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 FTB 3520. A representative can add or edit their email and contact information in MyFTB or contact us.

Beginning January 1, 2018, we no longer process:

  • FTB 3520, 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

POA Representatives who want online account access to their client’s information must register for MyFTB.

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

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800.353.9032

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Last Updated: 02/09/2018

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