Instructions for FTB 3520 – Power of Attorney Declaration
General Information
D. Other Acceptable Forms
Beginning in the fall of 2015, we will no longer mail paper
What’s New – Online POA Features Beginning Fall of 2015
copies of most notices to your representative. We will notify
The following features will become available to you:
your representative by email when we send you a notice or
• Submit your POA to us online through MyFTB Account.
correspondence. When using a non‑FTB POA form, you must
• Revoke your POA online if you either:
modify the form to include your representative’s email address to
• Faxed or mailed a POA to us after 09/30/2014.
ensure that they receive email notifications.
• Submitted your POA to us online.
Federal Form 2848, Power of Attorney and Declaration of
The following features will become available to your
Representative
representative:
When you use federal Form 2848, you must modify the form
so it applies to FTB matters. To grant authorization, write 540,
• Add or delete a representative (based on POA privileges) and
100S, 565, etc., in the Tax Form Number box under section 3,
revoke POAs faxed or mailed to us after 09/30/2014.
and specify the tax years or income periods. If you would like
• Receive email notifications. We will no longer send paper
us to notify your representative when we send you a notice
copies of most of our notices to your representative. We will
or correspondence, mark the box Other acts authorized in
notify your representative by email when we send you a notice
section 5a, Additional acts authorized. Include a brief statement
or correspondence.
that you authorize your representative to be notified by email and
A. Purpose
include their email address.
Form 2848, properly modified for state purposes, can provide
Use FTB 3520, Power of Attorney Declaration, to grant authority or to
authorization to:
receive confidential tax information, or to represent you before us.
• Represent you before FTB.
This form can also authorize an individual to receive
• Execute any of the following:
information from our nontax programs, such as Court‑Ordered
• Waivers
Debt Collections and Vehicle Registration Collections
• Consents
(Part 7 – Nontax Issues).
• Closing agreements
B. General Privileges
Federal Form 8821, Tax Information Authorization
Unless you specify in Part 5 – Additional Privileges, your
When you use federal Form 8821, you must modify the form
representative is authorized as attorney‑in‑fact to:
so it applies to FTB matters. Form 8821, properly modified for
state purposes, is very limited in its scope and only allows the
• Talk to FTB agents about your account.
appointed representative to receive confidential information.
• Receive and inspect your confidential tax information.
Include your representative’s email address in part 2 in the
• Represent you in FTB matters.
appointee’s name and address area.
• Waive the California statute of limitations (SOL).
• Execute settlement and closing agreements.
BOE 392, Power of Attorney
• Request information we receive from the IRS.
BOE 392 is a joint POA form used by the following State of
California agencies: the Board of Equalization, Franchise Tax Board,
C. Duration
and the Employment Development Department. You must mark the
Generally, your POA remains in effect until you revoke it. Use the
Franchise Tax Board box to give the representative authorization to
chart below to determine how long your POA remains in effect.
work with us. In addition, when you mark the appropriate boxes at
the bottom of the front page and top of the back page, you indicate
Your Completed FTB 3520
POA Duration
the representative is the attorney‑in‑fact for FTB purposes and what
If you complete any of
Remains in effect until revoked.
you authorize the representative to do. If you would like us to notify
the following:
your representative when we send you a notice or correspondence,
Part 4 – Tax Years or Income
mark the box Other acts on the back page. Include a brief statement
Periods Covered by the POA
that you authorize your representative to be notified by email and
Part 5 – Additional Privileges
include their email address.
Part 7 – Nontax Issues
Other POA Documents
Part 3 – Authorization for All
Expires four years from the
We also accept handwritten, general, or durable POA
Tax Years or Income Periods
date the POA is signed or
declarations. However, the declarations must contain the
for a Limited Duration
is revoked.
following required information:
If you completed all of
Part 3: Expires four years from
• The taxpayer or business entity name and mailing address.
the following:
the date the POA is signed or
• Social security number or business entity identification
is revoked.
Part 3 – Authorization for All
number.
Tax Years or Income Periods
• The representative(s) name, address, telephone number, fax
Parts 4 and 5: Remains in
for a Limited Duration
number, and email address.
effect until revoked.
Part 4 – Tax Years or Income
• The types of FTB matters involved.
Periods Covered by the POA
• The specific tax years or income periods involved, including
Part 5 – Additional Privileges
the account period beginning and account period ending dates.
Non-FTB forms
Remains in effect until revoked.
• A clear statement that grants a person (or persons) authority
to represent you before the Franchise Tax Board and specifies
the actions authorized.
FTB 3520 (REV 01-2015) C1 PAGE 3