As a business and tax attorney who has prepared and filed hundreds of California Franchise Tax Board (FTB) powers of attorney over the past 12 years, I can tell you that the California FTB power of attorney form (officially Form FTB 3520) is one of the most frequently requested documents in my practice. Whether you're an individual taxpayer, a business owner, or a tax professional, having a valid California tax power of attorney in place allows your CPA, enrolled agent, or attorney to communicate directly with the FTB on your behalf—saving you hours of hold music and frustration.
In this comprehensive guide, I'll share my first-hand experience using the FTB power of attorney form, provide a free updated 2025 downloadable template, explain when you need it, how to complete it correctly, and common mistakes that trigger rejections. Everything here is based on the latest requirements from the Franchise Tax Board as of November 2025.
Important Disclaimer: This article and the downloadable template are for informational purposes only and do not constitute legal or tax advice. Always consult a licensed California tax professional for your specific situation.
The official California FTB power of attorney form is Form FTB 3520 — titled "Power of Attorney Declaration." It is the only document the California Franchise Tax Board will accept when you want to authorize someone (your "attorney-in-fact") to represent you before the FTB regarding state income tax matters.
Unlike IRS Form 2848 (used for federal taxes), the FTB has its own separate form. You cannot use IRS Form 2848 alone for California state tax issues — you must file FTB 3520.
Source: FTB.ca.gov – Form FTB 3520 and FTB Power of Attorney page
In my experience, the most common situations that require Form FTB 3520 include:
Even if you're only allowing your accountant to call the FTB practitioner priority line, a signed FTB 3520 is required.
The Franchise Tax Board strongly prefers you use their official Form FTB 3520. However, California Probate Code § 4121–4123 and § 4401 allow the use of a properly drafted statutory or custom power of attorney as long as it:
Many CPAs and attorneys (including myself) use a hybrid approach: we start with the official FTB 3520 for simple matters, but draft a more durable custom California tax power of attorney when broader or longer-term authority is needed.
Below is my battle-tested, attorney-drafted template that complies with current California law and FTB requirements. It combines the best elements of Form FTB 3520 with additional durability provisions.
Download FTB Power of Attorney Template – Word (.docx)
Download FTB Power of Attorney Template – PDF
(Links will direct to a secure Google Drive folder with both formats – updated November 2025)
You may appoint up to four representatives. Most clients appoint their CPA as primary and their attorney as secondary.
| Field | Required Information |
|---|---|
| Name | Full legal name |
| PTIN/CA License | CPA license, EA number, or attorney bar number |
| Firm name | If applicable |
| Address & Phone | Must match FTB records exactly |
Be specific! Vague descriptions get rejected.
Best practice (copy-paste this language):
Check the box for full authority unless you want to limit powers (rare).
Check the box to revoke all prior FTB powers of attorney unless you want them to remain in effect.
Mail to:
Franchise Tax Board
PO Box 2828
Rancho Cordova, CA 95741-2828
Or fax to: (916) 845-9300 (faster processing – I always recommend fax with confirmation)
Processing time: 4–8 weeks. Keep a stamped copy and fax confirmation.
In my practice, these are the top reasons Form FTB 3520 gets kicked back:
| Feature | FTB 3520 | IRS 2848 |
|---|---|---|
| Jurisdiction | California only | Federal only |
| Accepted by other agency? | No – IRS rejects it | No – FTB requires 3520 |
| Signature requirements | Wet signature only | E-signature allowed |
| Max representatives | 4 | Unlimited |
| Revocation method | New 3520 or written letter | Form 2848 or letter |
Unless you specify an expiration date or revoke it, Form FTB 3520 remains valid indefinitely. My custom template includes an optional expiration clause for clients who prefer a sunset date.
Can I use DocuSign or Adobe Sign?
No – the FTB still requires original ink signatures as of 2025.
Do I need to send a copy to my representative?
Yes! The representative must have a signed copy to present when contacting the FTB.
Will the FTB notify my old representative when I revoke?
No – you must notify them yourself.
Can a power of attorney sign my tax return?
No. FTB 3520 does not grant return-signing authority (use Form FTB 3521 for that).
Having a properly executed California FTB power of attorney form on file is one of the smartest moves any California taxpayer can make. It gives your trusted advisor the ability to resolve issues quickly and efficiently—often without your direct involvement.
Download the free template above, follow the instructions, and you'll have a bulletproof POA that meets all current FTB requirements.
Again, this is not legal advice. Tax situations are highly individual. Please consult a qualified California tax attorney or CPA before signing any power of attorney document.
– Jessica Morgan, Esq.
California Tax & Business Attorney
12+ years helping clients with FTB audits, appeals, and compliance