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Revised FTB Form 3520, Power of Attorney Declaration

Purpose of bulletin

To inform staff beginning January 2, 2013, the revised FTB Form 3520, Power of Attorney Declaration is available on our public website xxxxx.

Background

We revised FTB Form 3520 to:

  • Improve the flow of the form
  • Add a new authorization category
  • Expand instructions
  • Prepare for implementation of EDR

New Changes

Joint tax returns

In keeping with federal procedures, joint filers must now complete and submit a separate FTB Form 3520, Power of Attorney Declaration, for each spouse/registered domestic partner. Any joint designations filed by couples before this change remains valid.

We will continue to process a POA filed on a prior version of FTB Form 3520.

Revised taxpayer information section

We revised the taxpayer information section to make it easier for taxpayers to identify themselves.

Authorization for all tax years or income periods (aka Super Box)

Taxpayers can now authorize their representatives to represent them for all matters regardless of income or tax year. This authority automatically expires four years from the date they sign the POA or when they file a new one. We added additional checkboxes for additional privileges selections.

Expanded instructions

We enhanced the instructions to provide taxpayers with additional guidance on completing the form.