Instructions For Ftb 3520 - Power Of Attorney Declaration

4A – Calendar Year

Part 8 – Authorization to Receive Confidential

Enter the calendar year tax returns you want covered under

Information Only

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

When you mark this box, you authorize your representative to

calendar year begins on January 1 and ends on December 31.

receive confidential information only for the specific years listed

4B – Fiscal and Short-Period Income Years

in Part 8. Your representative cannot represent you before FTB to

Enter the fiscal and short‑period tax returns you want covered

resolve your issues. You cannot select this option if you marked

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

the box in Part 3 – Authorization for All Tax Years or Income

POA. A fiscal year begins on any day other than January 1.

Periods for a Limited Duration.

A short‑period tax return is for an income year fewer than

8A – Calendar Year

12 months. You must enter the beginning and ending dates for

Enter the calendar year tax returns you want covered under

this POA to be valid.

Part 8 – Authorization to Receive Confidential Information Only. A

calendar year begins on January 1 and ends on December 31.

Part 5 – Additional Privileges

8B – Fiscal and Short-Period Income Years

Use Part 5 to modify the acts that your named representative

Enter the fiscal and short‑period tax returns you want covered

can perform.

under Part 8 – Authorization to Receive Confidential Information

Authority to sign your tax return – You can authorize your

Only. A fiscal year begins on any day other than January 1.

representative to sign your individual tax return only under

A short‑period tax return is for an income year fewer than

limited circumstances.

12 months. You must enter the beginning and ending dates for

You must mark the box(s) that indicates the reason you authorize

this POA to be valid.

your representative or agent to sign your individual tax return. If

Part 9 – Signature Authorizing a POA

you do not mark a reason, the POA will not be valid.

Individuals

Receive, but not endorse, refund check – We send your refund

In matters involving an individual taxpayer, FTB 3520, Power of

check to the address listed on your tax return. You can authorize

Attorney Declaration, must be signed by that individual.

your representative to receive your refund check in Part 5. To

make arrangements for us to send your refund check to your

Corporations or Associations

authorized representative, call us at 800.852.5711.

An officer who has the authority to bind the taxpayer must sign

FTB 3520, Power of Attorney Declaration, as the taxpayer and enter

Part 6 – Retention or Revocation of a Prior POA

their title on the Title line for the POA to be valid.

When you file your POA, it automatically revokes any prior POAs

Examples of officers that have the authority to sign the POA are:

that you filed with us for all tax years or income periods authorized

• President

(Part 3 – Authorization for All Tax Years or Income Periods for a

• Vice President

Limited Duration) or the same tax years or income periods (Part

• Chief Financial Officer (CFO)

4 – Tax Years or Income Periods Covered by the POA). To prevent

• Chief Executive Officer (CEO)

the automatic revocation, mark the box in Part 6 and attach a copy

• Chief Operating Officer (COO)

(include all pages) of the POAs you are retaining.

General and Limited Partnerships

To revoke a prior POA, fax or mail us a newly signed and dated

The general partner must sign the POA and enter their title on the

copy of the prior POA with “REVOKE” written across the top

Title line for the POA to be valid.

of PAGE 1. If you do not have a copy of the prior POA, fax us a

signed statement that instructs us to revoke it. In your statement,

Limited Liability Company (LLC) and Limited Liability

include your name, address, telephone number, and SSN or

Partnership (LLP)

business entity identification number. Also, include the tax

An authorized member or manager must sign and enter their title

period(s) the prior POA covered and your representative’s name

on the Title line for the POA to be valid.

and address. If you do not have access to a fax machine you can

All Others

mail your revocation to us.

See IRS Reg. 601.503(d). Attach a completed copy of federal

A representative can also revoke their representation by faxing

Form 56, Notice Concerning Fiduciary Relationship, to your POA.

or mailing us a signed and dated statement that includes the

Franchise Tax Board Privacy Notice

taxpayer’s name, address, SSN or business entity identification

For privacy information, go to ftb.ca.gov and search for privacy

number, and the tax years or income periods they are withdrawing

notice. To request this notice by mail, call 800.338.0505 and

from. If your representative does not have access to a fax

enter form code 948 when instructed.

machine they can mail their revocation to us.

Internet and Telephone Assistance

Important Information

Website:

ftb.ca.gov

If you revoke your POA with BOE or IRS, it does not

Telephone:

800.852.5711 from within the United States

automatically revoke your FTB POA. You must file a separate

916.845.6500 from outside the United States

revocation with us.

TTY/TDD:

800.822.6268 for persons with hearing or

speech impairments

Part 7 – Nontax Issues

Mark all the boxes that apply. If you are completing this POA for

nontax issues only, you do not have to complete the rest of this

form. Go to Part 9 – Signature Authorizing a POA, sign, and date

the POA.

FTB 3520 (REV 01-2015) C1 PAGE 5

Instructions For Ftb 3520 - Power Of Attorney Declaration - 2015 Page 3

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