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Tax Information Authorization

Beginning January 1, 2018, we have a new formal relationship, the Tax Information Authorization (TIA). This relationship allows a taxpayer to grant a specific person (TIA representative) permission to obtain their limited confidential tax information.

A TIA relationship does not authorize the representative to act on a taxpayers behalf before FTB to resolve their tax issues. For the right to act on their behalf, a taxpayer needs to file a Power of Attorney (POA) Declaration.

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

Establish a TIA Relationship

A TIA relationship can be established:

  • Online – Tax Professionals with a MyFTB account: With a taxpayer’s permission and a few shared secrets, a tax professional can add a taxpayer as their client in MyFTB.
  • MailFTB 3534, Tax Information Authorization, designating their TIA representative:

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

The current 2018 TIA forms include:

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

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

Exception

We will continue to process:

FTB 3534, REV 09/2017 authorizations submitted by mail however, there is no option to request Full Online Account Access on this version of the form.

 

As part of FTB's efforts to best protect your taxpayers and their confidential information, FTB is performing validation for TIA relationship requests. We may contact the taxpayer to confirm that they approve the relationship request. This may impact our processing timeframes. 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 1182, Verify Tax Information Authorization letter directing the taxpayer to contact us to confirm the relationship. When this happens, the TIA 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 or the taxpayer does not contact us within 45 days, we will reject the TIA relationship and send a letter to the taxpayer informing them the relationship has been denied.

The TIA relationship will remain in effect until either:

  • The expiration date, which is 13 months from the date the TIA is signed or client added in MyFTB.*
  • FTB 3535, Tax Information Authorization Revocation is filed.

*No notification will be sent to the taxpayer or TIA representative when the TIA relationship expires.

Tax Professionals with a MyFTB account can renew any time 90 days after the relationship is established and more than 10 business days prior to the expiration date.

A TIA relationship authorizes a TIA representative to obtain information such as:

  • Estimated payments
  • Notices
  • Correspondence
  • Account history
  • Compliance status
  • Copies of information we receive from the Internal Revenue Service

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

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

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

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

  • Online in MyFTB, initiate a Secure Chat - This is the fastest way to revoke a TIA.
  • Mail - FTB 3535, Tax Information Authorization Revocation
  • Contact us

If the TIA relationship is not yet active, contact us by phone.

Contact Us

Taxpayer Services
800.852.5711

Tax Practitioner Hotline
916.845.7057

MyFTB Registration Assistance
800.353.9032

Live Chat

General, non-confidential questions and assistance

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Last Updated: 12.19.2018

 

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