FTB Power of Attorney (Forms 3520-BE and 3520-PIT): Authorizing Your Tax Representative

Which Form to Use

FTB 3520-BE, Business Entity or Group Nonresident Power of Attorney Declaration, is used by corporations, partnerships, LLCs, and other business entities, and for group nonresident returns.

FTB 3520-PIT, Individual or Fiduciary Power of Attorney Declaration, is used by individuals (including sole proprietors), estates, and trusts. Spouses or registered domestic partners each submit a separate form.

The FTB states that it accepts only its own POA declarations. A federal Form 2848 filed with the IRS does not authorize representation before the FTB, so a taxpayer with matters before both agencies needs both authorizations.

What a POA Allows

According to the FTB, a POA declaration gives the representative the right to talk with the FTB about the taxpayer’s account, receive and review confidential account information, represent the taxpayer in FTB matters, request copies of information the FTB receives from the IRS, remove another representative, and revoke the POA.

The form also allows the taxpayer to grant optional authority, including to add representatives, receive (but not endorse) refund checks, waive the California statute of limitations, sign tax returns (only in cases of incapacity or continuous absence from the United States), and execute settlement and closing agreements (only in extenuating circumstances).

If a representative only needs to review account information, a Tax Information Authorization (TIA) is an alternative. A TIA allows the representative to talk with the FTB and review tax information, but not to represent the taxpayer. The FTB describes a TIA as typically lasting 13 months.

Completing the Form

The form asks for each representative’s identification numbers if they have them, such as a California CPA license number, State Bar number, CTEC registration, enrolled agent number, or PTIN. Additional representatives are listed on page 4. The POA can cover all years or specifically defined years. Business entities must check the entity type and the authorization boxes on the form.

Only the individual, estate representative, trustee, or an officer with authority to bind the business may sign as the taxpayer. The signature block must include the printed name, title (not required for individuals), signature, and date. The FTB does not accept electronic or stamped signatures.

When someone signs under a general or durable power of attorney or another legal document, the FTB requires a specific signature format and supporting documentation, such as the power of attorney, a certificate of trustee, letters of administration, or a court order.

Submitting the Form

A POA declaration can be submitted online through MyFTB or mailed to the FTB’s POA/TIA Unit in Rancho Cordova. The FTB states that review and processing generally take about three weeks, and it sends a letter to the taxpayer when it approves or denies the POA. A representative with a tax professional MyFTB account receives online access to the taxpayer’s account information once the POA is approved.

How Long It Lasts and How It Ends

Generally, an FTB POA lasts six years. To continue the relationship, a new POA must be submitted. The FTB has noted that POA declarations filed on or before January 1, 2018, expired as of December 31, 2023.

Anyone on the POA declaration, including the taxpayer or the representative, can revoke it at any time. When the FTB is notified that an individual taxpayer has died, it revokes that person’s POA declarations; the legal representative of the decedent or the estate can establish a new relationship.