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California Power of Attorney Form Changes
California POA Form 3520 {CA38} has been updated with changes (see updated
Individual form attached). A new section was added at the bottom for Paper Filing
Exceptions. The instructions now indicate, unless one of the seven exceptions apply, the
California POA must be completed on the FTB website at ftb.ca.gov via MyFTB account.
The exceptions for the POA that can be paper-filed are:
1. Located in a disaster area
2. Non-professional representative
3. Do not have a PTIN, EFIN, etc.
4. Documented physical/mental impairment
5. First-time file for the State of California
6. Active duty military member in a combat zone
7. Other
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