Form Ftb 3520 C1 - Ranchise Tax Board Power Of Attorney Declaration Page 5
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6G Fiduciary (estates and trusts - trustees,
Part 4 – Authorization for All Tax Years or Income Periods
for a Limited Duration
executors, administrators, receivers, or
Check this box if you want to authorize your representative to represent
guardians)
you regarding all FTB matters, regardless of the tax year or income period
A fiduciary stands in the position of a taxpayer and acts as the taxpayer,
involved. This authority automatically expires four years from the date this
not as a representative. To authorize an individual to represent or
POA is signed or a new POA is filed revoking this authorization. To extend
perform certain acts on behalf of the estate or trust, the fiduciary must
this authority for an additional four years you must file a new POA.
file a POA.
To retain a specific tax year or income period beyond the four year
expiration date, list them in Part 5 – Tax Years or Income Periods.
H Termination (death of taxpayer)
Example: You would like your representative to handle all your FTB
When a taxpayer dies, a new POA must be established for their estate.
matters for the next four years and check the box in Part 4. In addition,
The legal representative of the estate, as established under the Probate
you just filed a claim for refund for the 2008 tax year and you wish to
Code, has authority to act on behalf of the estate pursuant to a valid
prevent expiration of your representative’s authority for that tax year. To
will executed by the deceased, Letters Testamentary, or Letters of
prevent the expiration, list 2008 in Part 5, under Tax Years or Income
Administration issued by a court. In this situation, FTB 3520 is not
Periods.
required.
Part 5 – Tax Years or Income Periods Covered by the POA
I
Incapacity or Incompetency
If you checked the box in Part 4, Authorization for All Tax or Income Years
A POA is generally terminated if you become incapacitated or
for a Limited Duration, enter the tax years or income periods that you want
incompetent. The POA can continue if you authorize this in Part 6,
to retain beyond the four year POA expiration date. Do not use a general
Additional Privileges, or if your non-FTB durable power of attorney meets
reference such as “All years,” or “All taxes.” A POA with a general
all the requirements for acceptance by FTB (General Information C).
reference will not be valid.
If you did not check the box in Part 4, Authorization for All Tax or Income
General Instructions
Years for a Limited Duration, enter the tax years or income periods that you
want covered by this POA in Part 5A and 5B. Do not leave Part 5 blank.
Do not use a general reference such as “All years,” or “All taxes.” A POA
Part 1 – Taxpayer Information
with a general reference, or if Part 5 is blank, will not be valid.
Individual
You may list any current or past tax years or income periods as of the
Enter your name, address, telephone number, and social security
date you sign the POA. You may also designate only future tax years
number (SSN) or individual taxpayer identification number (ITIN). Do
or income periods that end no later than three years after the date
not use your representative’s address or post office box.
we receive the POA. The future three tax years or income periods are
Fiduciary (estates and trusts - trustees, executors, administrators,
determined starting after December 31 of the year we receive the POA.
receivers, or guardians)
5A – Enter the calendar year tax returns you want covered under Part 5.
Enter your estate or trust name, address, telephone number, and Federal
A calendar year begins on January 1 and ends on December 31.
Employer Identification Number (FEIN). If the Internal Revenue Service
5B – Enter the fiscal and short-period tax returns you want covered under
(IRS) did not provide you a FEIN, provide your SSN. The fiduciary must
Part 5. A fiscal year begins on any other day than January 1. A short-
sign and date.
period tax return is for an income year less than 12 months. You must
Business Entity
enter the beginning and ending dates for this POA to be valid.
Enter the legal business or trade name, address, telephone number,
Part 6 – Additional Privileges
business entity number (CA corporation number, FTB assigned number,
Secretary of State Number, FEIN). For corporations filing a combined
Use Part 6 to modify the acts that your named representative can
report, list the represented corporations on the Authorizing Schedule for
perform.
Corporations Filing a Combined Report, PAGE 3.
Authority to sign your tax return – You can authorize your representative
to sign your individual tax return only under limited circumstances.
Part 2 – Representative
You must check the box(s) that indicates the reason you authorize your
Enter your representative’s full name. Only individuals may be named
representative or agent to sign your individual tax return. If you do not
as representatives. Use the identical full name on all submissions and
check a reason, the POA will not be valid.
correspondence. If you want to name more than two representatives,
Receive, but not endorse, refund check – We send your refund
attach a separate sheet listing all the required information.
check to the address listed on your tax return. You can authorize
Enter your representative’s address, telephone and fax number, IRS
your representative to receive your refund check in Part 6. To make
Central Authorization File (CAF) number, or Practitioner Tax Identification
arrangements for us to send your refund check to your authorized
Number (PTIN).
representative, call us at 800.852.5711.
Part 3 – General Privileges
Part 7 - Retention or Revocation of a Prior POA
Unless you specify in Part 6, Additional Privileges, your representative is
When you file your POA, it automatically revokes any prior POAs that
authorized as attorney-in-fact to:
you filed with us for all tax years or income periods authorization (Part
• Talk to FTB agents about your account.
4) or the same tax years or income periods (Part 5). To prevent the
• Receive and inspect your confidential tax information.
automatic revocation, check the box in Part 7, Retention or Revocation of
• Represent you in FTB matters.
Prior POA, and attach a copy (all pages) of the POAs you are retaining.
• Waive the California statute of limitations (SOL).
To revoke a prior POA, send us a newly signed and dated copy of the
• Execute settlement and closing agreements.
prior POA with “REVOKE” written across the top of PAGE 1. If you
• Request information we receive from IRS.
do not have a copy of the prior POA, send us a signed statement that
instructs us to revoke it. In your statement, include your name, address,
telephone number, and SSN or business entity identification number.
Also, include your representative’s name and address.
FTB 3520 (REV 12-2012) PAGE 2
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