Updated on October 29th, 2021
The California tax power of attorney (Form 3520-PIT) is a legal document that allows a taxpayer to designate one (1) or more representatives to act on their behalf and handle matters involving the Franchise Tax Board (FTB). While serving the taxpayer, the representative(s) can accept and examine confidential documents, communicate with FTB agents, request information issued by the Internal Revenue Service (IRS), and represent them before the FTB.
Additional powers may be granted by selecting “Yes” or “No” in the applicable boxes found on Side 2 of the document. If the power of attorney is made by a fiduciary on behalf of an estate or trust, the executing party will need to provide a Federal Employer Identification Number (FEIN) and attach legal documentation supporting their fiduciary status, such as a court-issued letter or certificate of trustee.
Signing Requirements – Taxpayer
Statute – PROB § 4463