Help with power of attorney
If we reject a POA
We’ll send a letter to the taxpayer with the reason for the rejection. Tax professionals can review the rejection reason in MyFTB.
Common reasons why we reject POA submissions:
- An old or non-FTB form was used (use our current forms)
- Declaration was signed with an electronic or stamped signature (provide an original signature)
- Missing information: signature, signature date, printed name, title
- Businesses: On the form, entity type (part 1) or authorization boxes (part 3) not checked
- Errors were made in MyFTB:
- Information keyed into MyFTB does not match uploaded declaration
- Declaration uploaded to MyFTB was in an editable format
- Representatives listed on uploaded declaration were not keyed into MyFTB
Death of an individual with a POA
When an individual dies and someone files their death certificate with us, we’ll revoke their POA declaration(s) because it is no longer valid.
Someone may establish a new POA declaration for the deceased and/or the estate of the deceased individual. The legal representative of the estate usually has authority to act on behalf of the estate without a POA.
The authority to represent is supported by documentation such as:
- A valid will
- Letters Testamentary
- Letters of Administration issued by a court
Refunds: Representatives do not need to have a POA relationship to claim a deceased taxpayer's refund check, but they do need to file the IRS Statement of Person Claiming a Refund Due a Deceased Taxpayer (Form 1310) with us.
If you’re signing the POA declaration on behalf of a minor child
To act on behalf of a minor, you must attach at least one of these items to the POA declaration:
- Birth certificate
- Custody agreement
- Court order
- Any other documentation that establishes authority
You must use one of the Individual or Fiduciary signing formats in order for the POA declaration to be accepted.
Contact us about POA
- Chat with a representative
- Taxpayers, individuals, and businesses
(916) 845-6500 (outside the U.S.)
Weekdays, 7 AM to 5 PM
- Tax professionals hotline
Weekdays, 8 AM to 5 PM
- POA/TIA Unit
Franchise Tax Board
PO Box 2828
Rancho Cordova, CA 95741-2828