Form Ftb 3520 C1 - Ranchise Tax Board Power Of Attorney Declaration Page 4
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6Instructions for FTB 3520 – Power of Attorney Declaration
What’s New
Form 2848, properly modified for state purposes, can provide
authorization to:
Joint Tax Returns
• Represent you before FTB.
Joint filers must now complete and submit a separate FTB 3520, Power
• Execute any of the following:
of Attorney Declaration (POA), for each spouse/registered domestic
• Waivers
partner. Any joint designations filed by couples prior to this change will
• Consents
remain valid.
• Closing agreements
Revised Taxpayer Information Sections
Federal Form 8821, Tax Information Authorization
We revised the taxpayer information section to make it easier for you to
When you use federal Form 8821, you must modify it to state that
identify yourself, business entity, or fiduciary relationship.
it applies to FTB matters. Form 8821, properly modified for state
purposes, is very limited in its scope and only allows the appointed
Authorization for all Tax Years or Income Periods
representative to receive confidential information.
You can now authorize your representative to represent you for all
Franchise Tax Board (FTB) matters. This authority automatically expires
BOE 392, Power of Attorney
four years from the date you sign this POA or you file a new POA that
BOE 392 is a joint Power of Attorney used by the following State of
revokes this authorization.
California agencies: the Board of Equalization, Franchise Tax Board,
and the Employment Development Department. You must check the
Additional Checkboxes Added to Additional Privileges
Franchise Tax Board box to give the representative authorization to
We added checkboxes to help you identify specific acts your
work with us. In addition, when you check the appropriate boxes at the
representative may perform on your behalf.
bottom of PAGE 1, you indicate the representative is the attorney-in-fact
Expanded Instructions
for FTB purposes and what the representative is authorized to do.
We expanded the instructions to provide you with additional guidance to
Other POA Documents
complete the form.
We also accept handwritten, general, or durable POA declarations.
However, they must contain the following required information:
General Information
• The taxpayer or business entity name and mailing address.
• Social security number or business entity identification number.
A Purpose
• The representative(s) name, address, telephone number, and fax
number.
Use FTB 3520, Power of Attorney Declaration (POA), to grant authority or
• The types of FTB matters involved.
to receive confidential tax information, or to represent you before us.
• The specific tax years or income periods involved.
This form can also authorize an individual to receive information from
• A clear statement that grants a person (or persons) authority to
our nontax programs, such as Court-Ordered Debt Collections and
represent you before the Franchise Tax Board and specifies the
Vehicle Registration Collections (Part 8, Nontax Issues).
actions authorized.
• For estate tax matters, the decedent’s name and date of death, the
B Duration
representative’s authorization, your signature, and the date.
Generally, your POA remains in effect until you revoke it. Use the chart
D Corporate Subsidiary
below to determine how long your POA remains in effect.
A corporate subsidiary can either file its own POA, separate from
Your Completed FTB 3520
POA Duration
the parent corporation, or be included on Authorizing Schedule for
If you complete any of the following:
Remains in effect until revoked
Corporations Filing a Combined Report (PAGE 3) on the parent’s
Part 8 – Nontax Issues
FTB 3520, and be represented by the parent’s representative.
Part 5 – Tax Years or Income
E Where to File
Periods
Part 6 – Additional Privileges
Mail or fax POA forms separately from the tax return or other
Part 4 – Authorization for All Tax
Expires four years from the
correspondence. Keep a copy for your records.
Years or Income Periods for a
date the POA is signed or is
Number of days to process
Limited Duration
revoked
Fax
916.843.5440
7 days
If you completed all of the following:
Part 4: Expires four years from
the date the POA is signed or
Mail
POA UNIT MS F283
15 days
Part 4 – Authorization for All Tax
is revoked
Years or Income Periods for a
FRANCHISE TAX BOARD
PO BOX 2828
Limited Duration
Parts 5 and 6: Remains in
RANCHO CORDOVA CA 95741-2828
Part 5 – Tax Years or Income
effect until revoked
Periods
Audit or Collection Matters
Part 6 – Additional Privileges
Send your POA to the address requested by the auditor or collector.
Non-FTB forms
Remains in effect until revoked
Keep a copy of the POA for your records.
C Other Acceptable Forms
F Notices and Correspondence
We automatically send the Return Information Notice and Statement of
Federal Form 2848, Power of Attorney and Declaration of
Tax Due Notice to your representative, if a POA is on file. You should
Representative
forward all other FTB correspondence to your representative. If you are
When you use federal Form 2848, you must modify it to state that it
working with an auditor or collector, you can request we send copies of
applies to FTB matters. To grant authorization write 540, 100S, 565, etc.,
correspondence to your representative.
under Section 3, Matters, in the Tax Form Number box and specify the
tax years or income periods.
FTB 3520 (REV 12-2012) PAGE 1
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