Form Ftb 3520 - Power Of Attorney Declaration Page 5
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5Authority to sign your tax return – You can authorize your
8A – Calendar Year
representative to sign your individual tax return only under
Enter the calendar year tax returns you want covered under
limited circumstances.
Part 8 – Authorization to Receive Confidential Information Only. A
calendar year begins on January 1 and ends on December 31.
You must check the box(s) that indicates the reason you
authorize your representative or agent to sign your individual tax
8B – Fiscal and Short-Period Income Years
return. If you do not check a reason, the POA will not be valid.
Enter the fiscal and short-period tax returns you want covered
under Part 8 – Authorization to Receive Confidential Information
Receive, but not endorse, refund check – We send your refund
Only. A fiscal year begins on any other day than January 1.
check to the address listed on your tax return. You can authorize
A short‑period tax return is for an income year less than
your representative to receive your refund check in Part 5. To
12 months. You must enter the beginning and ending dates for
make arrangements for us to send your refund check to your
this POA to be valid.
authorized representative, call us at 800.852.5711.
Part 9 – Signatures Authorizing a POA
Part 6 – Retention or Revocation of a Prior POA
Individuals
When you file your POA, it automatically revokes any prior
In matters involving an individual taxpayer, FTB 3520, Power of
POAs that you filed with us for all tax years or income periods
Attorney Declaration, must be signed by that individual.
authorization (Part 3 – Authorization for All Tax Years or Income
Periods for a Limited Duration) or the same tax years or
Corporations or Associations
income periods (Part 4 – Tax Years or Income Periods Covered
An officer who has the authority to bind the taxpayer must sign
by the POA). To prevent the automatic revocation, check the
FTB 3520, Power of Attorney Declaration, as the taxpayer and enter
box in Part 6 and attach a copy (all pages) of the POAs you
their title on the Title line for the POA to be valid.
are retaining.
Examples of officers that have the authority to sign the POA are:
To revoke a prior POA, fax us a newly signed and dated copy of
• President
the prior POA with “REVOKE” written across the top of PAGE 1.
• Vice President
If you do not have a copy of the prior POA, fax us a signed
• Chief Financial Officer (CFO)
statement that instructs us to revoke it. In your statement,
• Chief Executive Officer (CEO)
include your name, address, telephone number, and SSN
• Chief Operating Officer (COO)
or business entity identification number. Also, include your
General and Limited Partnerships
representative’s name and address. If you do not have access to
The general partner must sign POA and enter their title on the
a fax machine you can mail your revocation to us.
Title line for the POA to be valid.
A representative can also revoke their representation by faxing us
Limited Liability Company (LLC) and Limited Liability
a signed and dated statement that includes the taxpayer’s name,
Partnership (LLP)
address, SSN or business entity identification number, and the
An authorized member or manager must sign and enter their title
tax years or income periods they are withdrawing from. If your
on the Title line for the POA to be valid.
representative does not have access to a fax machine they can
All Others
mail their revocation to us.
See IRS Reg. 601.503(d). Attach a completed copy of federal
Important Information
Form 56, Notice Concerning Fiduciary Relationship, to your POA.
If you revoke your POA with BOE or IRS, it does not
Franchise Tax Board Privacy Notice
automatically revoke your FTB POA. You must file a separate
Get FTB 1131, Franchise Tax Board Privacy Notice, at ftb.ca.gov
revocation with us.
or call us at 800.338.0505. If outside the United States,
Part 7 – Nontax Issues
call 916.845.6500.
Check 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 – Signatures Authorizing a POA, sign, and date
the POA.
Part 8 – Authorization to Receive Confidential
Information Only
When you check this box, you authorize your representative to
receive confidential information only for the specific years listed
in Part 8. Your representative cannot represent you before the
FTB to resolve your issues. You cannot select this option if you
checked the box in Part 3 – Authorization for All Tax Years or
Income Periods for a Limited Duration.
FTB 3520 (REV 09-2013) C1 PAGE 5
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