Help with power of attorney

If we reject a POA

We will 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
  • Missing required supporting/substantiating documents (e.g. trust documents, general/durable POA, Letters of Administration)
  • 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When an individual dies and we are notified of their death, we'll revoke their POA declaration(s) because it is no longer valid.

A new relationship can be established between a representative and a deceased taxpayer (or the estate of the deceased taxpayer) using a POA declaration signed by the legal representative of the deceased taxpayer (or their estate).

The legal representative of the deceased taxpayer (or their estate) has authority to act on behalf of the deceased taxpayer (or their estate) without a POA.

Documentation supporting a person's authority to act on behalf of the deceased taxpayer (or their estate) includes:

  • A valid will
  • A valid trust instrument
  • Letters Testamentary
  • Letters of Administration
  • Court Orders

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, 8 AM to 5 PM
Tax professionals hotline
Weekdays, 8 AM to 5 PM
Franchise Tax Board
PO Box 2828
Rancho Cordova, CA 95741-2828