California Power of Attorney Tax Form | How to Complete & Submit a POA in California

Handling California state tax matters can be complicated, especially if facing an audit, arranging a payment plan, or managing taxes for a business or trust. The state allows you to appoint someone to represent you using a legal tool known as the California Tax Power of Attorney form. This legal document, called a POA declaration, authorizes a trusted person—your attorney-in-fact—to act on your behalf before the Franchise Tax Board (FTB). They may access your confidential account information, receive notices, discuss your case, and address matters related to tax compliance.

This guide explains how to properly complete and submit the FTB's official form, FTB 3520-PIT or 3520-BE, depending on your filing status. We'll cover who can use these forms, what powers they grant, how long they last (typically six years), and the following methods for submission—online through MyFTB or by mail. Whether you're a taxpayer, a business company, or someone unable to manage taxes due to health or financial circumstances, this article will help you make informed decisions when assigning authorization through a power of attorney.

What Is the California Tax Power of Attorney Form?

A power of attorney (POA) is a legal document that allows one person—the taxpayer—to authorize another individual or professional to act on their behalf. This authority is explicitly used in California tax cases, such as communicating with the Franchise Tax Board (FTB), accessing account information, and managing filings, payments, and disputes—the individual you designate as your attorney-in-fact obtains access to information and rights typically reserved for you.

Difference Between General and Tax-Specific POAs

A California tax POA is strictly limited to matters related to the state's tax system, unlike a general financial POA or one created for medical treatment decisions. For example, a general durable POA might give someone control over your finances, property, or healthcare, but the FTB wouldn't accept it for tax representation. California requires a POA declaration that is tax-specific and submitted on the same form designed for the Franchise Tax Board. This process ensures the state agency can verify the authorization is valid and appropriate for the situation.

Overview of the FTB 3520 Series (PIT & BE)

The Franchise Tax Board accepts only its versions of power of attorney forms—form FTB 3520-PIT and FTB 3520-BE. These various forms differ based on who is filing:

• FTB 3520-PIT is used by individuals, fiduciaries (like trustees or executors), and sole proprietors.
• Business entities like partnerships, corporations, LLCs, and group nonresident filers use FTB 3520-BE.

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Both forms serve the same core function: to grant another individual the legal authority to obtain and manage confidential information, submit other documents as needed, and handle interactions with the FTB on behalf of the taxpayer. Each form requires signatures, the designation of specific tax years, and clearly defined authorization scopes.

Why You Must Use California’s Official POA Form

Many taxpayers mistakenly assume that federal tax forms can be used for state purposes. However, California explicitly rejects IRS Form 2848, the federal power of attorney form commonly used for dealings with the IRS. Submitting this form to the California Franchise Tax Board (FTB) will result in a denial of representation because the state has established its procedures and documentation requirements. To avoid delays, submitting the correct state-issued legal document is crucial.

California requires a state-specific POA declaration because its probate code, regulations, and administrative systems differ significantly from federal processes. The state exercises its authority regarding representation, privacy rights, and access to confidential information, so it mandates the use of its official forms. These forms are designed to comply with California law and ensure the proper authorization is in place to protect the taxpayer and their account information.

The only accepted forms are FTB 3520-PIT and FTB 3520-BE. Each is tailored for different taxpayer types. Individuals, fiduciaries, and estates use FTB 3520-PIT, while FTB 3520-BE applies to company structures such as corporations, partnerships, and LLCs. Regardless of your situation, using one of these various forms is not just a best practice—it's a requirement. Failing to do so can result in processing delays or the inability of your attorney-in-fact to represent you legally in tax matters.

When Should You Use a California Tax POA?

There are many situations where filing a California Power of Attorney form is helpful and necessary. If you're dealing with the Franchise Tax Board (FTB) and need someone to represent you—whether you're temporarily unavailable, overwhelmed by tax issues, or relying on a professional for assistance—a POA authorizes them to handle your case correctly. Submitting this form ensures that your chosen attorney-in-fact can communicate with the FTB, access confidential information, and help resolve issues efficiently and legally.

Here are ordinary circumstances where a California taxpayer should consider filing a POA declaration:

• During a tax audit: A professional can respond to FTB inquiries and act on your behalf throughout the examination process.
• When applying for a payment plan: Your representative can negotiate installment agreements and manage follow-up documentation.
• For tax appeals or disputes: If you disagree with a decision from the FTB, your agent can formally request a review and submit other documents.
• Requesting penalty abatement: A POA allows a tax professional to advocate for you when seeking relief from penalties.
• Settling debts via Offer in Compromise: Professionals can navigate the FTB's criteria and negotiate settlements under appropriate circumstances.
• Handling tax collection actions: A POA enables your agent to address liens, levies, and other collection efforts from the state.
• Managing tax filings during absence or incapacity: If you cannot manage your taxes due to illness, travel, or legal status, a POA ensures someone can file, resolve issues, or receive a refund check on your behalf.
• Routine tax compliance: Even in non-urgent matters, a POA is valid when working with enrolled agents, CPAs, or attorneys to manage multiple tax years or complex tax situations.

Using a POA form proactively ensures continuity in managing your state taxes, even when you cannot handle them directly.

Breakdown of the FTB 3520 Forms

If you’re preparing to authorize someone to act on your behalf with the California Franchise Tax Board (FTB), understanding the difference between the two official Power of Attorney (POA) forms—FTB 3520-PIT and FTB 3520-BE—is crucial. Each form targets different types of taxpayers, and using the wrong one can delay processing or limit your representative’s access.

• FTB 3520-PIT: For Individuals and Fiduciaries: This form is intended for taxpayers acting as individuals or through fiduciary roles like trustees, executors, or personal representatives. It requires your SSN, ITIN, or FEIN, depending on your status, and allows you to specify tax periods, grant specific powers (like signing returns), and attach other documents like general POAs.
  
  
• FTB 3520-BE: For Business Entities: Designed for corporations, LLCs, partnerships, and group filers, this form is essential when a business—not a person—is the taxpayer. It requires identifiers like a CA Corporation Number, CA Secretary of State Number, or FEIN. The person signing must include their official title, and a business resolution may be needed to show they have authority.
  
  
• Who Should Use 3520-PIT: Use this if you’re an individual taxpayer, a sole proprietor, or managing an estate or trust. This form is typically signed by a fiduciary and is most relevant for personal tax matters.
  
  
• Who Should Use 3520-BE: Use this if you represent a company or file for a business entity. CFOs, managing partners, or other designated officials must complete and sign this form with proper credentials.
  
  
• Signature Requirements Differ: 3520-PIT requires the signer’s official capacity to be noted beside the signature. In contrast, 3520-BE mandates the signer’s name, business title, and valid signature—often supported by additional business documents.
  
  
• Both Allow Custom Powers and Representative Selection: Each form lets you appoint one or more representatives, limit the POA to specific tax years or income periods, and grant optional permissions like access to MyFTB or the authority to sign returns.

Choosing the right form—based on whether you’re acting as an individual or a business—is the key to a smooth authorization process with the California FTB. Always double-check your entity type and supporting documentation before filing.

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What Authority Does the POA Grant?

A California power of attorney gives the appointed attorney-in-fact the ability to legally act on behalf of the taxpayer in dealings with the Franchise Tax Board (FTB). This includes reviewing private tax information, speaking with the agency, and completing specific tax-related tasks. The precise authorization depends on the selections made in the submitted POA declaration.

Access to Taxpayer Records and Confidential Information

The POA allows your representative to obtain and review your confidential information maintained by the FTB. This access includes the following:

• The representative may view your previously filed tax returns and related documents.
• The representative is authorized to review your account information, including balances, payment history, and correspondence with the FTB.
• The representative can examine your audit files and all supporting documents the FTB has on file.
• The representative can access notices, letters, and collection records related to your tax matters.

Representation Rights in Audits, Hearings, and Collections

Once the POA is active, your representative has the legal right to represent you in formal proceedings with the FTB. These include:

• The representative may appear on your behalf at audit interviews or tax examinations conducted by the FTB.
• The representative can present your case during appeals conferences or administrative hearings.
• The representative can engage in settlement discussions, offer documentation, and negotiate outcomes.
• The representative may respond to and address collection actions, including tax liens and levies initiated by the FTB.

Optional Authorizations and Special Actions

California's forms FTB 3520-PIT and 3520-BE allow you to grant your agent additional powers, but only if you select these explicitly on the form. These optional authorizations include the following:

• You may authorize your representative to sign tax returns if you cannot sign due to illness, injury, or extended absence.
• You can permit your representative to waive the statute of limitations for tax assessments or collections if necessary for your case.
• You may allow your representative to receive a refund check, although they cannot cash or endorse it.
• You can grant your representative the ability to add or remove other representatives from the POA record.
• You may authorize your representative to execute settlement agreements, close tax matters, or take other specified actions related to your finances.

Step-by-Step Guide to Completing the POA Form

Filing a California Power of Attorney form correctly ensures your attorney-in-fact has the necessary authorization to handle your tax matters. Below is a simplified breakdown for each form: FTB—PIT for individuals and fiduciaries, and BE for business entities.

FTB 3520-PIT (Individuals, Sole Proprietors, Fiduciaries)

1. Enter taxpayer information.

Provide your legal name, SSN or ITIN, and mailing address. Fiduciaries must list the estate or trust name and FEIN.

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2. Designate your representative(s).

List each authorized person with contact info and professional credentials (e.g., CPA, EA, or attorney).

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3. Choose the tax years covered.

Indicate whether the POA applies to all years or lists up to four specific tax years.

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4. Select optional authorizations.

You may authorize your agent to sign tax returns, receive refund checks, or waive statute limitations.

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5. Grant MyFTB access.

Choose between full and limited access to your account information.

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6. Sign and date the form.

Use an original ink signature. If you are signing on behalf of someone else under a general or durable power of attorney, please attach the relevant legal documents.

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FTB 3520-BE (Corporations, LLCs, Partnerships)

1. Provide business entity details.

Include the legal business name, address, and at least one ID number (e.g., CA SOS number or FEIN).

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2. Enter representative information.

List individual agents (not firms) with credentials and contact information.

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3. Specify income periods.

Use the mm/dd/yyyy format for up to four specific periods or authorize them all.

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4. Select optional authorizations.

Choose whether to grant authority for settlement agreements or receive notices.

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5. Decide on MyFTB access.

Grant full or limited online access to your business's tax account.

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6. Sign with proper authority.

A qualified officer, such as a chief financial officer, must sign and list their title.

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Tips for Submission and Special Considerations

• Use the latest form version from the FTB site.
• Submit separate forms for spouses or fiduciaries.
• Ensure all sections are complete and that the contact details are current.
• Attach any other documents required, such as court appointments or trust instruments.
• Keep a copy of the signed form and confirmations for your records.

How to Submit the California POA Form

After completing your POA declaration, you must submit it to the Franchise Tax Board (FTB) using one of two accepted methods: online via MyFTB or by mail. Submitting the form correctly and all required signatures and supporting documentation ensures your authorization is processed without delays.

Online Submission (Recommended)

The fastest and most secure option is submitting your form FTB 3520-PIT or 3520-BE through MyFTB.

• You must create or log into a MyFTB account at ftb.ca.gov.
• Select "File a Power of Attorney" from the dashboard and follow the step-by-step prompts.
• You must upload a scanned PDF of the signed form, including all attachments (e.g., court appointments and durable power of attorney documents).
• Once submitted, your representative can access your account information, depending on the access level granted.

Paper Submission (If Necessary)

Paper filing is available if you cannot use MyFTB or prefer physical submission.

• Mail the completed form to:

POA/TIA Unit

Franchise Tax Board

PO Box 2828

Rancho Cordova, CA 95741-2828

• Do not attach POA forms to tax returns or other unrelated documents.
• Use ink signatures only—electronic or stamped signatures will be rejected.

Required Supporting Documentation

• Fiduciaries must include proof of legal authority (e.g., letters of administration or trust documents).
• Attach that legal document with the proper signature format if using a general attorney power or a durable POA.
• The signer must have the appropriate title if representing a company or entity.

Processing Times and Confirmation

• Online submissions are typically processed within a few business days.
• Paper submissions may take up to three weeks or longer.
• The FTB will send a confirmation letter to the taxpayer when the POA is approved or denied.
• MyFTB users receive a confirmation page with a unique declaration number for tracking.

How to Modify or Revoke a California POA

A power of attorney granted to a representative remains active until it is revoked, expires, or is replaced. Suppose you need to cancel a previous authorization—whether because your tax issues have been resolved or you want to appoint a new attorney, you have several options. The Franchise Tax Board accepts POA revocations online and offline as long as they include the appropriate legal authority and required information from the taxpayer.

Here are the accepted methods for revoking a California POA declaration:

• You can revoke the POA online through MyFTB: Log in to your MyFTB account, navigate to your power of attorney relationships, and select the one you want to revoke. Revocation takes effect immediately upon confirmation.
• You may submit Form FTB 3520-RVK to revoke a previous POA: This official FTB form is available on the FTB website and requires the taxpayer's identifying information, the representative's details, and the signature of the individual with legal authority.
• You may mail a written revocation statement: The letter must include your name, contact information, authorization details, the name of the representative(s) being removed, the original POA signature date, and your ink signature.
• You can revoke a POA by phone:  Call the FTB at 800-852-5711 (within the U.S.) or 916-845-6500 (international) to request revocation verbally. Be prepared to verify your identity and provide details about the POA relationship.

After revocation, your representative can no longer access your account information, submit other documents, or act on your behalf regarding your California taxes.

Common Mistakes to Avoid

Filing a California Power of Attorney form may seem straightforward, but minor errors can result in processing delays, rejections, or miscommunication with the Franchise Tax Board. Avoid the following mistakes to ensure your POA declaration is accepted without issue:

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• Submitting outdated or federal forms can result in automatic rejection.

California does not accept IRS Form 2848 or earlier versions of Form FTB 3520-PIT or 3520-BE. Always download the current version from the official FTB website.

• Failing to include all required signatures or blank mandatory fields will delay processing.

Every section must be completed thoroughly, and all required signatures must be ink-based (no electronic or stamped signatures allowed).

• Providing incorrect representative or contact information can interfere with communications and access.

If an email address or mailing address is outdated or inaccurate, your attorney-in-fact may not be able to receive notices or access account information.

• Not specifying tax years or the scope of access can limit your representative's authority.

Be sure to clearly define the tax years or income periods covered and indicate whether you grant full or limited access to the MyFTB portal.

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Avoiding these issues helps ensure your representative is authorized correctly and your legal document is processed immediately.

FAQs

Does this form authorize representation before the IRS?

The California Franchise Tax Board (FTB) does not accept IRS Form 2848. Likewise, an FTB power of attorney (such as Form 3520-PIT or 3520-BE) does not authorize representation before the IRS. If you need someone to represent you at the federal level, you must file a separate Form 2848 with the IRS. Each agency requires its own POA documentation, so be sure to submit the correct form to the correct tax authority to avoid delays.

What is the difference between an attorney-in-fact and a tax professional?

A tax professional is licensed to practice before the FTB—such as a CPA, EA, or tax attorney—while an attorney is the legal title given to the individual authorized through your attorney declaration to act on your behalf. A tax professional can also be your attorney-in-fact if formally appointed using the correct form, FTB.

Can I use a durable power of attorney for this purpose?

A durable power of attorney (POA) does not replace the need for an FTB-specific form when handling California state tax matters. Even if valid under probate law, it won’t grant authority to act before the Franchise Tax Board. Likewise, an advance health care directive only covers medical decisions, not taxes. To authorize representation, you must file FTB 3520-PIT or FTB 3520-BE and attach the durable POA only if it helps prove your representative’s signature authority.

What happens if the form is submitted without required signatures?

If the form lacks any required signatures, the FTB will reject the attorney declaration, and your representative will not be granted access to your account. All POA forms must be signed in ink and include official titles if signed on behalf of a business or estate. Always follow the official instructions for form FTB 3520-PIT or 3520-BE to ensure the document is complete and valid.