Power of Attorney POA

A power of attorney (POA) declaration gives another person the legal right to:

  • Look at your account information
  • Talk to us
  • Send us information
  • Represent you

If a representative only needs to review tax information, a taxpayer can establish a Tax Information Authorization (TIA) relationship. Visit power of attorney vs. tax information authorization for more information.

Power of Attorney forms

Individuals, estates, or trusts

  • Individual or Fiduciary Power of Attorney Declaration (FTB 3520 PIT)

Businesses

  • Business Entity or Group Nonresident Power of Attorney Declaration (FTB 3520 BE)

Length of POA

Generally, a POA lasts for 6 years. To extend the POA for an additional 6 years, you must submit a new POA.

If you filed a POA declaration before January 1, 2018, generally your POA should last until it’s revoked.

Rights and authorizations

A POA declaration gives a representative the right to:

  • Talk to us about your account
  • Receive and review your confidential account information
  • Represent you in FTB matters
  • Request copies of information we receive from the IRS
  • Remove another representative from the POA declaration
  • Revoke (end) the POA

If your POA declaration was filed on or before December 31, 2017, your representative also has the right to:

  • Waive the California statute of limitations.
  • Execute settlement and closing agreements.

Additional authorizations (optional)

The POA form also allows you to give your representative the authority to:

  • Add representative(s)
  • Sign your tax return(s) (only if incapacitated or continuous absence from the U.S.)
  • Receive, but not endorse, your refund check(s)
  • Waive the California statute of limitations
  • Execute settlement and closing agreements

Ending (revoking) your POA

Anyone on the POA declaration can revoke the POA at any time (such as the individual, business, or representative).

Tax Professionals and MyFTB

If a representative has a tax professional MyFTB account, they will have online access to the individual or business account information once the POA is approved. Taxpayers or tax professionals can request full online account access for a tax professional when a POA declaration is submitted.