California Tax Power of Attorney (Form FTB 3520 PIT)

The California Tax Power of Attorney Declaration (Form FTB 3520 PIT) can be used by any taxpayer in the state who needs to delegate one or more of their taxation matters to another individual or entity (typically an accountant or other tax-handler). The State of California Franchise Tax Board (FTB) provides form 3520 to allow an individual to authorize an Attorney-in-Fact (called the “representative” on the form) to receive confidential information and represent them before the board. Taxpayers should note that the authority granted will generally expire six (6) years after they file the form, but can be terminated earlier at any time through the use of California’s FTB 3520-RVK (Declaration of Revocation). The form permits the principal to add as many representatives as they so choose, in addition to the primary representative. If additional fields are needed, simply print the document as many times as needed and attach all of the forms together.


Additional Information

State Laws: Powers of Attorney (§§ 4000 – 4545)

Signing Requirements: The State of California Franchise Tax Board (FTB) only requires the principal to sign form 3520.

Notes on the Form: In order to complete the POA in full, the following information will need to be inputted in the form (some fields are not mandatory for the representative):

Principal Required Info

  • First and Last Name
  • Full Address
  • Phone Number
  • Social Security Number or ITIN (Individual Taxpayer Identification Number)
  • FEIN (only required if “Fiduciary” is checked)
  • Signature & Title

Representative(s) Info

  • Full Name
  • Cal CPA (Certified Public Accountant) Number
  • State Bar Number
  • CTEC (California Tax Education Council)
  • Enrolled Agent Number
  • PTIN (Preparer Tax Identification Number)
  • Address (Street, City, State, ZIP, Email, Phone, & Fax)

Sample