Form Ftb 3520 - Power Of Attorney Declaration Page 4
Download a blank fillable Form Ftb 3520 - Power Of Attorney Declaration in PDF format just by clicking the "DOWNLOAD PDF" button.
Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.
Complete Form Ftb 3520 - Power Of Attorney Declaration with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.
Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.
ADVERTISEMENT
1
2
3
4
5F Notices and Correspondence
Enter your representative’s address, telephone and fax number,
IRS Central Authorization File (CAF) number, or Practitioner Tax
We automatically send the Return Information Notice and
Identification Number (PTIN).
Statement of Tax Due Notice to your representative, if a POA
is on file. You should forward all other FTB correspondence
Part 3 – Authorization for All Tax Years or Income Periods
to your representative. If you are working with an auditor or
for a Limited Duration
collector, you can request we send copies of correspondence to
Check this box if you want to authorize your representative to
your representative.
represent you regarding all FTB matters, regardless of the tax
year or income period involved. This authority automatically
G Fiduciary (estates and trusts - trustees,
expires four years from the date this POA is signed or a new POA
executors, administrators, receivers,
is filed revoking this authorization. To extend this authority for an
or guardians)
additional four years you must file a new POA.
To retain a specific tax year or income period beyond the
A fiduciary stands in the position of a taxpayer and acts as the
four year expiration date, list them in Part 4 – Tax Years or
taxpayer, not as a representative. To authorize an individual to
Income Periods Covered by the POA.
represent or perform certain acts on behalf of the estate or trust,
the fiduciary must file a POA.
Example: You would like your representative to handle all your
FTB matters for the next four years and check 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, list 2008 in
estate. The legal representative of the estate, as established
Part 4 – Tax Years or Income Periods Covered by the POA.
under the Probate Code, has authority to act on behalf of the
estate pursuant to a valid will executed by the deceased, Letters
Part 4 – Tax Years or Income Periods Covered by the POA
Testamentary, or Letters of Administration issued by a court. In
If you checked the box in Part 3 – Authorization for All Tax or
this situation, FTB 3520 is not required.
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
expiration date. Do not use a general reference such as “All years,”
A POA is generally terminated if you become incapacitated or
or “All taxes.” A POA with a general reference will not be valid.
incompetent. The POA can continue if you authorize this in
If you did not check the box in Part 3 – Authorization for All
Part 5 – Additional Privileges, or if your non-FTB durable power
Tax or Income Periods for a Limited Duration, enter the tax
of attorney meets all the requirements for acceptance by FTB
years or income periods that you want covered by this POA
(General Information D).
in Part 4A – Calendar Year and 4B – Fiscal and Short-Period
Income Years. Do not leave Part 4 blank. Do not use a general
General Instructions
reference such as “All years,” or “All taxes.” A POA with a general
reference, or if Part 5 – Additional Privileges is blank, will not
You must complete a separate FTB 3520 for each taxpayer.
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.
Fiduciary (estates and trusts - trustees, executors,
administrators, receivers, or guardians)
4A – Calendar Year
Enter your estate or trust name, address, telephone number, and
Enter the calendar year tax returns you want covered under
Federal Employer Identification Number (FEIN). If the Internal
Part 4 – Tax Years or Income Periods Covered by the POA. A
Revenue Service (IRS) did not provide you a FEIN, provide your
calendar year begins on January 1 and ends on December 31.
SSN. The fiduciary must sign and date.
4B – Fiscal and Short-Period Income Years
Business Entity
Enter the fiscal and short-period tax returns you want covered
Enter the legal business or trade name, address, telephone
under Part 4 – Tax Years or Income Periods Covered by the
number, business entity number (CA corporation number, FTB
POA. A fiscal year begins on any other day than January 1.
assigned number, Secretary of State Number, FEIN).
A short‑period tax return is for an income year less than
12 months. You must enter the beginning and ending dates for
Part 2 – Representative
this POA to be valid.
Enter your representative’s full name. Only individuals may be
Part 5 – Additional Privileges
named as representatives. Use the identical full name on all
submissions and correspondence. If you want to name more
Use Part 5 to modify the acts that your named representative
than two representatives, attach a separate sheet listing all the
can perform.
required information.
FTB 3520 (REV 09-2013) C1 PAGE 4
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial