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 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:
- 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
- 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.