Ftb 3520 C1 - Instructions For Completing The Power Of Attorney Declaration For The Franchise Tax Board
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2Instructions for Completing the Power of Attorney Declaration for the Franchise Tax Board
Purpose of Form
Use this Power of Attorney Declaration (form FTB 3520)
business entity identification number (for example,
to grant authority to an individual to receive confidential
California corporation number, Secretary of State
tax information or to represent you before us.
number, or FEIN).
You can also use this form to authorize an individual to
For fiduciaries, provide estate/trust name, mailing
receive information we administer for non-tax issues
address, telephone number, and identification
such as homeowner and renter assistance, child support
number (if no FEIN was assigned by IRS, provide
collection, etc. See section 3 instructions “non-tax
SSN). Fiduciaries (trustee, executor, administrator,
matters.”
receiver, or guardian) must sign and date the power
of attorney declaration.
We also accept the following non-Franchise Tax Board
power of attorney declarations:
Fiduciaries stand in the position of a taxpayer and
• Internal Revenue Service (IRS) Power of Attorney and
act as the taxpayer. Therefore, they do not
Declaration of Representative (Form 2848) and IRS
act as a representative. Fiduciaries who wish to
Tax Information Authorization (Form 8821), if modified
authorize an individual to represent or perform certain
to clearly state they apply to Franchise Tax Board
acts on behalf of the estate/trust must file a power of
matters.
attorney declaration.
• A joint Board of Equalization/Franchise Tax
New Address Box: If the mailing address provided
Board/Employment Development Department Power
on the power of attorney is new and you would like to
of Attorney (BOE 392). You must check the “FTB box”
permanently change your address with us, check
to authorize representation before us.
the (new address) box. If you check this box, we will
• General or durable power of attorney declarations.
send all future correspondence to the new address.
• Handwritten authority documents.
If you use one of the non-Franchise Tax Board power
2. Representatives:
of attorney declarations listed above, it must include
Provide the name of all individuals you wish to
the following information:
represent you. Provide each representative’s:
• Your name and address.
• Name and address.
• Your social security number or business identification
• Internal Revenue Service Central Authorization
number.
File Number or Practitioner Tax Identification
• The name, address, telephone, and fax number of
Number (if known):
• Telephone number and fax number.
your individual representatives.
• An authorization for representation before us.
We will not accept the declaration if you provide the
• A clear statement that the power of attorney applies
name of a company or organization as your
to Franchise Tax Board matters.
representative.
• The specific matters and tax years involved.
Note: We consider the first representative listed as
• A clear statement identifying the authorities you are
the primary representative. Only primary
granting to your representative.
representatives will receive available Franchise Tax
• For estate tax matters, the decedent’s name, date of
Board computer-generated notices.
death, and the representative’s authorization.
• Your signature and a date. If you file a joint
3. Specific Matters and Tax Years Covered:
authorization, both spouses must sign.
For tax matters you must specify tax years or periods
covered by the power of attorney declaration
If your non-Franchise Tax Board power of attorney
(Example: 1999-2001, and 2003). Your
declaration does not contain all of the required
representative can handle tax matters on your behalf
information indicated above, please complete, sign, and
only for the years or periods stated on the
submit form FTB 3520.
declaration. A general reference to “all years” or “all
Power of Attorney Declarations do not need notarization.
periods” is not acceptable. We will return the
declaration to you if you do not specify the tax
Instructions for Completing FTB 3520
years or income periods.
1. Taxpayer Information:
You can list tax years or income periods that ended
For individuals provide names, mailing
before the current tax year. However, you may only
address, spouse information (if applicable), social
list future years or periods that end no later than
security number, and telephone number. If you and
three years from the current year. Example: If the
your spouse choose different representatives, each of
current year is 2002, you can only authorize the
you must file a separate power of attorney
declaration for future years 2003, 2004, and 2005.
declaration.
For non-tax matters enter the name of the program
For businesses such as banks, corporations,
on this line (Example: homeowner and renter
partnerships, or limited liability companies, provide
assistance, child support collection, etc.). You do not
business name, address, telephone number, and
need to specify a tax year for non-tax matters.
FTB 3520 C1 (REV 10-2002) PAGE 3
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