Instructions For Ftb 3520 - Power Of Attorney Declaration

• For estate tax matters, include the decedent’s name and date

Fiduciary (estates, trusts, trustees, executors, administrators,

of death, the representative’s authorization, your signature,

receivers, or guardians)

and the date.

Enter your estate or trust name, address, telephone number, and

federal employer identification number (FEIN). If the Internal

E. Where to File

Revenue Service (IRS) did not provide you a FEIN, provide your

SSN. The fiduciary must sign and date.

Mail or fax POA forms separately from the tax return or other

correspondence. Keep a copy for your records.

Business Entity

Enter the legal business or trade name, address, telephone

Fax

916.843.5440

number, business entity number (CA corporation number, FTB

Revocation Fax

916.845.9144

assigned number, Secretary of State No., FEIN).

POA UNIT MS F283

Mail

Part 2 – Representative

FRANCHISE TAX BOARD

Enter your representative’s full name. Only individuals may be

PO BOX 2828

named as representatives. Use the identical full name on all

RANCHO CORDOVA CA 95741‑2828

submissions and correspondence. If you want to include more

Audit or Collection Matters

than two representatives, attach a separate sheet listing all the

Send your POA to the address requested by the auditor or

required information.

collector. Keep a copy of the POA for your records.

Enter your representative’s address, email address, IRS Central

F. Notices and Correspondence

Authorization File (CAF) number or Practitioner Tax Identification

Number (PTIN), and telephone and fax number. You must include

We automatically send the Return Information Notice and

your representative’s email address to ensure they receive

Statement of Tax Due Notice to your representative, if a POA

email notifications.

is on file. You should forward all other FTB correspondence

to your representative. If you are working with an auditor or

Part 3 – Authorization for All Tax Years or Income Periods

collector, you can request we send copies of correspondence to

for a Limited Duration

your representative.

Mark this box if you want to authorize your representative to

G. Fiduciary (estates, trusts, trustees,

represent you regarding all FTB matters, regardless of the tax

year or income period involved. This authority automatically

executors, administrators, receivers,

expires four years from the date this POA is signed or a new POA

or guardians)

is filed revoking this authorization. To extend this authority for an

A fiduciary stands in the position of a taxpayer and acts as the

additional four years you must file a new POA.

taxpayer, not as a representative. To authorize an individual to

To retain a specific tax year or income period beyond the

represent or perform certain acts on behalf of the estate or trust,

four year expiration date, list them in Part 4 – Tax Years or

the fiduciary must file a POA. If the IRS requires you to file IRS

Income Periods Covered by the POA.

Form 56, Notice Concerning Fiduciary Relationship, attach a copy

Example: You would like your representative to handle all your

to your FTB 3520, Power of Attorney Declaration.

FTB matters for the next four years and mark the box in Part 3.

H. Termination (death of taxpayer)

In addition, you just filed a claim for refund for the 2008 tax

year and you wish to prevent expiration of your representative’s

When a taxpayer dies, a new POA must be established for their

authority for that tax year. To prevent the expiration of your

estate. The legal representative of the estate, as established

representative’s authority, list 2008 in Part 4 – Tax Years or

under the probate code, has authority to act on behalf of the

Income Periods Covered by the POA.

estate pursuant to a valid will executed by the deceased, Letters

of Testamentary, or Letters of Administration issued by a court.

Part 4 – Tax Years or Income Periods Covered by the POA

In this situation, FTB 3520 is not required.

If you marked the box in Part 3 – Authorization for All Tax or

Income Years for a Limited Duration, enter the tax years or

I. Incapacity or Incompetency

income periods that you want to retain beyond the four year POA

A POA is generally terminated if you become incapacitated or

expiration date. Do not use a general reference such as “all years”

incompetent. The POA can continue if you authorize this in

or “all taxes.” A POA with a general reference will not be valid.

Part 5 – Additional Privileges, or if your non‑FTB durable power

If you did not mark the box in Part 3 – Authorization for All

of attorney meets all the requirements for acceptance by FTB

Tax or Income Periods for a Limited Duration, enter the tax

(General Information D).

years or income periods that you want covered by this POA in

Part 4A – Calendar Year and 4B – Fiscal and Short‑Period Income

General Instructions

Years. Do not leave Part 4 blank. Do not use a general reference

such as “all years” or “all taxes.” A POA with a general reference,

You must complete a separate FTB 3520 for each taxpayer.

or if Part 5 – Additional Privileges is blank, will not be valid.

Part 1 – Taxpayer Information

You may list any current or past tax years or income periods as

Individual

of the date you sign the POA. You may also designate only future

Enter your name, address, telephone number, and social security

tax years or income periods that end no later than three years

number (SSN) or individual taxpayer identification number (ITIN).

after the date we receive the POA. The future three tax years or

Do not use your representative’s address or post office box.

income periods are determined starting after December 31 of the

year we receive the POA.

FTB 3520 (REV 01-2015) C1 PAGE 4

Instructions For Ftb 3520 - Power Of Attorney Declaration - 2015 Page 2

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