A California tax power of attorney form, otherwise known as “Form FTB 3520-PIT,” is a legal document that allows a taxpayer to appoint an agent or representative to act on their behalf regarding state tax-related matters before the California Franchise Tax Board (FTB). The taxpayer retains the authority to specify the extent and limitations of the agent’s powers within the form, maintaining control over the delegated responsibilities.
Extra authority can be granted by choosing either “Yes” or “No” in the relevant boxes on Side 2 of the document. If a power of attorney is made by a fiduciary for an estate or trust, the individual executing it must provide a Federal Employer Identification Number (FEIN) and submit legal proof validating their fiduciary position.
Signing Requirements — Taxpayer.
Statute — Probate Code § 4463.