Tax Professional: Submit a POA

Specific instructions on how to submit a Power of Attorney (POA) declaration in MyFTB as a tax professional, with or without form FTB 3520.

Before you begin

A POA is a legal document that allows your client to grant you permission to receive confidential information, represent them, and act on their behalf for all matters (tax and nontax) before Franchise Tax Board (FTB).

You can submit a POA request through MyFTB. You must have your client’s permission to establish this relationship. We recommend you keep their signed permission using one of the following forms:

If you have changed your contact information or this is the first POA you are submitting, update your preferred information in you profile to confirm your address, phone number, and email address are correct.

If your tax professional identification (ID) number in MyFTB is incorrect, it must be updated prior to beginning the POA submission process. All other personal information can be updated and tailored for each POA submission.

Restrictions for filing a POA in MyFTB

If any of the following conditions apply, you cannot file a POA without attaching the taxpayer’s authorization and supporting documents:

  • Taxpayer is a minor
  • Taxpayer is deceased
  • Taxpayer has become incapacitated or incompetent

You must attach a signed form FTB 3520-PIT and the required additional documentation when you file the POA. Be sure to have these available as a PDF before you begin.

Overview of filing a POA in MyFTB

Once you login to your MyFTB account, select the option to File a Power of Attorney. Enter your client’s information, verify your information, designate any additional representatives, select applicable tax years and authorizations, request your online account access level, and check the certification boxes.

Once we complete your POA request, we will send your client confirmation by mail and notify you and all other listed representatives by email, if provided.

If you request full online account access, we will also send an authorization code to your client if you do not already have that level of access.

POAs remain active for 6 years unless your client or one of the listed representatives ends the declaration early or we are notified that your client has become incapacitated, incompetent or deceased.

Steps to file your POA declaration in MyFTB

Step 1: Login to your Individual MyFTB account

Go to ftb.ca.gov/myftb, and select Log in to my account and enter your user name and password.

Step 2: Select File a Power of Attorney from your Quick Links list

You can also access this from the Services menu and at the top of your Client List.

Step 3: Enter your client’s information

For an individual taxpayer client, you will need to provide:

  • First and Last Name
  • Social Security Number (SSN) or Individual taxpayer identification number (ITIN)
  • Mailing address
  • Phone number (optional)

For a business entity client, you will need to provide:

  • Business’s Legal Name
  • Identification (ID) number; any of the following:
    • California Secretary of State (SOS) number
    • California Corporation (CA Corp) number
    • FTB issued identification (ID) number
    • Federal Employer Identification Number (FEIN)
  • Mailing address
  • Phone number (optional)

For an estate or trust taxpayer client, you will need to provide:

  • Estate or trust name
  • Federal Employer Identification Number (FEIN)
  • Mailing address
  • Phone number (optional)

For a client that files a 540NR Group Nonresident Return, you will need to provide:

  • Entity’s name
  • Federal Employer Identification Number (FEIN)
  • Mailing address
  • Phone number (optional)

Step 4: Review and edit your information

This section will pre-populate with your preferred information. You may choose to use other information you had previously saved to your profile or enter new information.

Note: Editing your information here will reflect on your POA but will not be updated to your overall MyFTB profile.

Step 5: Optional: Add additional representative

You may add an unlimited number of additional representatives to your POA.

You have two options to add additional representatives:

  • The Add New Representative option requires you to enter identifying and contact information for each additional representative.
  • The Select From Associates List option allows you to add any representative that you have previously saved to your Associates List without having to reenter their information.

Step 5a: Add New Representative

Enter information for each additional representative; you cannot designate a firm to represent your client.

For each representative, you will need to provide:

  • First and Last Name
  • Address
  • Phone number

Provide the representative’s email address if you would like them to receive notifications regarding this POA.

Once you have entered a new representative’s information, you will have the option to save the representative to your Associates List to more quickly add them to future POAs.

Step 5b: Select From Associates List

You can select which associates you would like to add to this POA. Once all applicable representatives are selected, click Add to confirm your selection.

Step 6: Designate the Primary Representative

The Primary Representative will be our first point of contact. You will be selected as the Primary Representative by default. If there is more than one representative, you may select a different Primary Representative.

Step 7: Select Authorizations

The following general authorizations are granted to all POA representatives for the years indicated on the POA:

  • Talk to FTB about your client's account
  • Receive your client's confidential tax information
  • Represent your client in all FTB matters
  • Request information FTB receives from the IRS regarding your client

Step 7a: Select Tax Years

Indicate what tax years your POA covers, either All Years or Specific Years (Individual or Fiduciaries), or Specific Income Periods (Business or 540NR Group filers).

  • Selecting All Years includes prior, current, and future years.
  • Selecting Specific Years/Specific Income Periods includes only the years/periods that you enter on the following screen.

Step 7b: Optional: Select Additional Authorizations

Check the box next to each authorization to allow each representative to take that action. For more information on these authorizations select the help icon near the top of the page in MyFTB.

All Additional Authorizations are optional; this section may be left blank.

Step 8: Request your level of online account access

You will automatically receive limited online account access when we approve your POA declaration. If you need full online account access, you should request it here.

To learn more about online account access levels, refer to Tax professional online account access or watch our video MyFTB limited vs full online access.

Be Advised: This request will apply to this POA and all active POA and TIA relationships you have with the client and will also affect the relationship level of every other representative listed on this POA.

Example

You currently have a Tax Information Authorization (TIA) relationship with full online account access. You are submitting a POA to be able to act on your client’s behalf. To keep full online account access, you must select Full here. If you select Limited, you will have limited online account access for both relationships.

Note: If full online access is not requested during the POA submission, it can be requested in MyFTB once the POA is active.

Full online access is not available for Trust, Estate, or Form 540NR Group Nonresident clients.

Step 9: Review and edit your POA

Verify all information that was entered is correct or edit any information that is incorrect.

Step 10: Optional: Attach signed POA form and supporting documents (if required)

You can attach up to ten documents that are in support of your POA submission:

  • Attached documents must include a copy of your POA with a “wet” signature.
  • The attached POA must match the details entered in MyFTB.
  • All uploaded files must have a .pdf or .xlsx file extension and cannot exceed 10MB total size.

Step 11: Submit your POA request

Select Submit to submit your POA request.

You will receive a confirmation message. This means we are processing your request. We will notify you and your client when we “approve” or “reject” your request, or if we need additional information.

You will not have access to your client’s account information until we approve your POA declaration.

While we are processing your request, your POA will be included as “Pending” on your Client List.

Additional resources

Last updated: 06/19/2026