Tax News
Power of Attorney Form Revised

We completely revised FTB 3520, Power of Attorney to improve the flow and provide you additional guidance for completing it. We also made changes in preparation for the implementation of Enterprise Data to Revenue (EDR). Here are the major changes to the form:

Joint Tax Returns

In keeping with federal requirements, joint filers must now complete and submit a separate FTB 3520, Power of Attorney Declaration (POA), for each spouse/registered domestic partner. Any joint designations filed by couples prior to this change will remain valid. In addition, we will continue to process a joint POA filed on an older version of FTB 3520.

Revised Taxpayer Information Sections

We revised the taxpayer information section to make it easier for you to identify your individual, business entity, or fiduciary relationship client.

Authorization for all Tax Years or Income Periods (Also known as Super Box)

Your clients can now authorize you to represent them for all matters with us regardless of income or tax year. This authority automatically expires four years from the date your client signs the POA or from the date they file a new POA that revokes this authorization.

Additional Checkboxes Added to Additional Privileges

We added checkboxes to help your client identify specific acts you may perform on their behalf.

Expanded Instructions 

We expanded the instructions to provide you with additional guidance to complete the form.

Back to January 2013 Tax News