Submit a power of attorney Power of Attorney

To establish a power of attorney relationship, you must fill out and submit the correct FTB form.

1. Choose the correct form

  • Individuals (includes sole-proprietors), estates, and trusts: Individual or Fiduciary Power of Attorney Declaration (FTB 3520-PIT)
  • Businesses: Business Entity or Group Nonresident Power of Attorney Declaration (FTB 3520 BE)

2. Fill out the form correctly

  • If married/RDP, separate forms must be submitted
  • Representatives: Provide all available identification numbers: CA CPA, CA State Bar Number, CTEC, Enrolled Agent Number, PTIN. It’s okay to leave these blank if you do not have these numbers
  • We’ll only accept our POA declarations (FTB 3520-PIT and FTB 3520-BE)
  • List additional representatives on page 4

3. Sign the form

Only the individual, estate representative, trustee, or officer of the business can sign the form. Be sure that person includes all of the following:

  • Printed name
  • Title (not required for individuals)
  • Signature
  • Signature date

We do NOT accept electronic or stamped signatures.

People allowed to sign the FTB 3520-BE form (for businesses)

Any officer that has the authority to bind the company may sign the POA declaration as the taxpayer. Examples:

  • President
  • Vice President
  • Chief Financial Officer (CFO)
  • Chief Executive Officer (CEO)
  • Chief Operating Officer (COO)

If you’re signing the POA declaration on behalf of an individual or business entity and have attached the general/durable POA declaration or other legal document, you must use one of the following formats to sign the POA declaration in order for it to be accepted:

Individual or Fiduciary

  • John Doe, Attorney-in-Fact for Jane Doe
  • Jane Doe by John Doe, Attorney-in-Fact
  • Jane Doe by John Doe, Power of Attorney

Business Entity

  • John Doe, Attorney-in-Fact for Jane Doe, CEO, XYZ Corp
  • Jane Doe, CEO, by John Doe, Attorney-in-Fact, XYZ Corp
  • Jane Doe, CEO, by John Doe, Power of Attorney, XYZ Corp

4. Provide supporting documentation, if necessary, such as:

  • General or durable POA
  • Letter of conservatorship
  • Certificate of trustee
  • Last will and testament
  • Court orders

5. Submit the form

  • Online through MyFTB. In the services menu, select File a Power of Attorney.
  • Mail your form.
    POA/TIA Unit
    Franchise Tax Board
    PO Box 2828
    Rancho Cordova CA 95741-2828

6. After you submit

Generally, it takes us 3 weeks to review and process POA declarations. If we need more information or clarification, it may take longer.

We’ll send a letter to the taxpayer when we approve or deny the POA.