How to Fill Out California Form FTB 3520-BE (w/Examples) + FAQs

California Form FTB 3520-BE is the Business Entity or Group Nonresident Power of Attorney Declaration that a corporation, LLC, partnership, trust, estate, exempt organization, or group nonresident filer signs to authorize a representative—usually a CPA, enrolled agent, or tax attorney—to act on its behalf before the California Franchise Tax Board. The form gives your representative the legal right to receive your confidential tax information, respond to notices, attend audits, and resolve collections issues with the FTB. Filing it correctly is the difference between a tax pro who can actually defend your business and one who gets blocked at the first phone call.

The current revision is REV 2024-12 at the bottom of the page, and you should always pull the latest copy from the official FTB forms library before signing. According to the FTB’s published POA processing guidance, the agency processes more than 180,000 POA declarations each year, and roughly 1 in 5 are delayed or rejected for missing IDs, wrong tax years, or mismatched signatures—every rejection adds 10 to 15 business days to your audit clock.

Here is what you will learn:

📋 Exactly what each box on FTB 3520-BE asks for and how to answer it in plain English.
🧾 The eight documents and ID numbers you must gather before you open the form.
🧑‍💼 Three full filed-out scenarios—a C-corp, a multi-member LLC, and a group nonresident filer.
🚫 The ten most common mistakes that trigger an FTB rejection notice and how to dodge each.
📬 Every filing channel (MyFTB upload, fax, and mail) with addresses, fees, and proof-of-filing tips.

What the Form Is and Who Must File It

California Form FTB 3520-BE is a Power of Attorney Declaration for non-individual taxpayers. It tells the Franchise Tax Board that a named representative may receive your confidential information and act on your behalf. The form is authorized under Revenue and Taxation Code §19501 et seq. and the FTB’s procedural guidance in FTB Notice 2018-04. Without a valid 3520-BE on file, the FTB cannot legally discuss your business return with anyone other than the entity’s officer of record.

The filers who use 3520-BE include C corporations, S corporations, LLCs (taxed as partnerships, corporations, or disregarded entities owned by an entity), general and limited partnerships, LLPs, trusts, estates, exempt organizations, and group nonresident return filers under R&TC §18535. Individual taxpayers and sole proprietors filing Schedule C use Form FTB 3520-PIT instead, which is a separate declaration with different signature rules.

The consequence of skipping this form is real and immediate. If your CPA calls the FTB about a Notice of Proposed Assessment without a 3520-BE on file, the agent will refuse to talk, the 60-day protest window keeps running, and your assessment becomes final. Many business owners think a federal IRS Form 2848 covers California—it does not. California requires its own state-level POA, and the FTB will not honor a federal 2848 in any circumstance.

A common misconception is that signing 3520-BE gives the representative power to bind the entity to a settlement. It does not, unless you also check the specific authorization in Part IV. The default authority is informational and procedural only, which protects you from a runaway representative.

Before You Start: Documents and Information You Need

Pulling the right paperwork before you open the form prevents nearly every rejection. The FTB cross-references each ID number against its master database, and a single typo on the entity ID line will bounce the entire declaration. Plan to spend 20 to 30 minutes gathering everything below before you start typing.

Here is the pre-filing checklist:

Entity legal name exactly as registered with the California Secretary of State. A DBA or shortened name causes an automatic mismatch hold.
Federal Employer Identification Number (FEIN). Without this, FTB cannot match your declaration to your federal account or your franchise tax record.
California Secretary of State (SOS) file number for LLCs and partnerships, or the California Corporation Number for corporations. These two IDs are not interchangeable.
Current mailing address on file with FTB. If you moved, file Form FTB 3533-B first; otherwise the POA confirmation letter goes to the wrong place.
Representative’s full legal name, firm name, address, phone, fax, and email. Missing fax or email will not reject the form, but it will slow communication.
Representative’s CAF number, CTEC number, CPA license, EA enrollment number, or California Bar number. At least one professional ID is required for each representative listed.
Tax years or income periods the POA will cover. Vague entries like “all years” are rejected; you must list specific years or a defined range.
Officer’s title and signing authority. Only an officer with statutory authority under Corporations Code §313 (for corporations) or the LLC’s operating agreement (for LLCs) can sign.
Prior FTB POA declarations if you want to keep them active. New 3520-BEs revoke prior POAs by default unless you check the retention box in Part VI.

If any item is missing, the FTB will either reject the form outright or process it with reduced scope. The reasoning behind requiring multiple IDs is that California maintains parallel databases—one for franchise tax, one for income tax, and one for collections—and each uses a different key.

Where to Get the Form and How to Access It

The only safe place to download FTB 3520-BE is the California Franchise Tax Board forms library. Third-party copies posted on tax blogs are often outdated, missing the current revision date, or scanned at the wrong size, which causes the FTB’s optical scanner to reject the upload. Always verify the REV code in the lower-left footer matches the most recent year posted on the FTB site.

You have three ways to access the form. The fastest is the MyFTB tax professional portal, which lets you complete and submit a digital POA without printing. The second is the fillable PDF posted on the FTB forms page, which you complete in Adobe Reader, print, sign, and submit. The third is a paper copy ordered by phone at 800-338-0505 for filers who do not have reliable internet access.

The FTB updates 3520-BE periodically, usually in late fall ahead of the tax year. The current version cited in this article is REV 2024-12, which means December 2024. Using an older revision is a top-five rejection reason because retired versions sometimes lack new authorization checkboxes the agency now requires. Many filers think the form never changes—it does, and the FTB tracks revisions strictly.

A practical tip: save the blank fillable PDF to your desktop, fill it out there, and keep an unsigned digital copy. If the FTB rejects your submission, you can correct the bad field and resubmit in minutes instead of starting over.

Step-by-Step: How to Fill Out Form FTB 3520-BE Line by Line

The form has six parts plus a signature block. Work through them in order, because later parts reference data entered earlier. Use black ink, all caps, and MM/DD/YYYY date formatting; the FTB’s POA submission rules reject hand-printed forms in cursive or pencil.

Part I, Line 1 — Business Entity Name

This line asks for the legal name of the business entity as registered with the California Secretary of State. Type the full legal name in capital letters, with no abbreviations except those the SOS itself uses, such as LLC, INC, or LP.

For example, ROSEWOOD ANALYTICS LLC writes its name on Line 1 exactly as shown on the SOS Statement of Information.

The most common nuance is for entities that recently amended their name. If your name changed last quarter, use the current registered name, not the prior one—FTB pulls the live SOS feed nightly.

A common mistake is dropping the entity suffix like “LLC” or “INC.” That single omission causes a name mismatch hold, which adds 10 to 15 business days to processing. The misconception is that DBAs are acceptable on this line; they are not.

Part I, Line 2 — Federal Employer Identification Number (FEIN)

Line 2 asks for your nine-digit FEIN issued by the IRS. Enter the digits with the standard hyphen format XX-XXXXXXX exactly as it appears on your IRS CP 575 confirmation letter.

For example, Rosewood Analytics LLC enters 87-1234567 on Line 2.

The edge case applies to disregarded single-member LLCs owned by another entity. Use the LLC’s own FEIN if it has one; if not, use the parent’s FEIN and check the disregarded entity box in Part I.

A common mistake is transposing two digits, which causes the FTB system to match your form to a different taxpayer or no taxpayer at all. The misconception is that the FEIN is optional if you supply the SOS number—it is not. FTB requires both.

Part I, Line 3 — California Corporation Number or SOS File Number

Line 3 asks for the California Corporation Number (a 7-digit number starting with “C” for corporations) or the SOS File Number (a 12-digit number for LLCs and LPs). Use the SOS bizfile search to confirm the exact number.

For example, Rosewood Analytics LLC enters its 12-digit SOS file number 202012310123 on Line 3.

The nuance is that newer LLCs may have a 19-digit identifier in bizfile; use only the 12-digit core number, not the appended date stamp.

A common mistake is swapping the FEIN and the SOS number between Lines 2 and 3. The consequence is automatic rejection because the FTB validates each ID against a separate database. The misconception is that the FTB Entity ID and the SOS File Number are the same—they are usually identical for LLCs, but not always for corporations.

Part I, Line 4 — Mailing Address

Line 4 asks for the business mailing address the FTB has on file. Enter street, city, state, and ZIP+4. For PO Boxes, write PO BOX 1234 with no period.

For example, Rosewood Analytics LLC enters 1450 BROADWAY STE 200, OAKLAND, CA 94612-1023.

The edge case is foreign addresses. Group nonresident filers based outside California still write a U.S. mailing address here for FTB correspondence, even if the entity itself is foreign.

A common mistake is using an old address that no longer matches the FTB record. The consequence is that the POA confirmation letter mails to the wrong place and may be intercepted. The misconception is that the FTB updates the address from the POA—it does not. File FTB 3533-B separately to change the address of record.

Part I, Line 5 — Telephone and Fax

Line 5 asks for the entity’s daytime phone and optional fax. Use a number where an officer or controller can be reached during business hours.

For example, Rosewood Analytics LLC enters (510) 555-0142 for phone and leaves the fax field blank.

The nuance is for entities using a Google Voice or virtual receptionist line. These work fine as long as a human or voicemail answers; the FTB occasionally calls to confirm POA validity.

A common mistake is listing the representative’s phone here instead of the entity’s. The consequence is that FTB cannot verify the entity’s authorization independently, and the form is flagged for manual review. The misconception is that this field is optional—a phone number is required.

Part II, Line 6 — Representative 1 Name and Firm

Part II asks for the first representative’s name, firm, address, and contact information. Enter the representative’s full legal name as licensed, then the firm name on the second line.

For example, the LLC enters MARIA J. CHEN, CPA on the name line and CHEN & ASSOCIATES CPAS INC. on the firm line.

The nuance is for representatives at large national firms. Use the local office address where the representative actually works, not the firm’s headquarters, so FTB notices arrive in the right hands.

A common mistake is listing only the firm name and skipping the individual representative. The consequence is rejection because California POAs authorize individuals, not firms. The misconception is that adding a firm name binds every partner—only the named individuals have authority.

Part II, Line 7 — Representative Professional ID

Line 7 asks for the representative’s professional credential: CPA license, EA enrollment number, California Bar number, CTEC number, or CAF number. At least one ID is required.

For example, Maria Chen writes CPA 123456 CA on Line 7.

The edge case is unlicensed family members. California allows an officer’s spouse, parent, child, or sibling to serve as representative without a credential, but you must check the “family member” box in Part II and write the relationship.

A common mistake is leaving Line 7 blank for an unlicensed preparer. The consequence is rejection unless the family-member exception applies. The misconception is that a CTEC number alone authorizes an EA-level representation—it does not; CTEC representatives have limited authority under R&TC §22251.

Part II, Lines 8–10 — Additional Representatives

Lines 8 through 10 let you add up to three more representatives, each with the same identification block as Line 6. Use these slots when your firm assigns a partner, manager, and associate as a team.

For example, the LLC adds DAVID OKONKWO, EA, CAF 0123-12345R as Representative 2 and leaves Representatives 3 and 4 blank.

The nuance is the order of representatives matters. The first listed receives FTB notices by default; secondary representatives must request copies separately through MyFTB.

A common mistake is listing four people without coordinating who handles which matter. The consequence is duplicate calls, conflicting positions, and confused FTB agents. The misconception is that adding more representatives gives more leverage—it just multiplies the chance of mixed signals.

Part III, Line 11 — Acts Authorized (Default Scope)

Part III defines what the representative can do. The default authorization, granted by signing the form, allows the representative to receive confidential tax information, communicate with FTB on the entity’s behalf, attend audit meetings, and respond to notices.

For example, by signing, Rosewood Analytics LLC automatically authorizes Maria Chen to call the FTB Audit Bureau, request transcripts, and reply to a Notice of Proposed Assessment.

The nuance is that default authority does not include signing tax returns, receiving refund checks, executing closing agreements, or substituting another representative. Each of those requires a separate checkbox in Part V.

A common mistake is assuming the default scope lets the rep sign the entity’s tax return. It does not. The consequence is that any return signed by the representative without explicit authorization is treated as unsigned. The misconception is that California’s default POA is as broad as IRS Form 2848’s—California’s is narrower.

Part IV, Line 12 — Tax Years and Tax Matters

Line 12 asks for the specific tax years, income periods, or account periods the POA covers. Enter each year on a separate line: 2021, 2022, 2023, 2024. For ongoing matters, list the year-range explicitly with a start and end year.

For example, the LLC writes 2021, 2022, 2023, 2024, 2025 to cover an audit that spans multiple years.

The edge case is future tax years. California permits up to three future years beyond the current year, per the POA instructions. Anything beyond three is rejected.

A common mistake is writing “all years” or “all future years,” which the FTB rejects as too vague. The consequence is the entire POA is bounced. The misconception is that one POA covers every California tax type—it covers only the FTB types listed; CDTFA, EDD, and local taxes need separate POAs.

Part V, Line 13 — Additional Authorizations

Part V is a list of optional checkboxes that expand the representative’s powers. Options include signing the entity’s tax return, receiving refund checks, executing closing agreements under R&TC §19441, executing waivers extending the statute of limitations, and adding or substituting representatives.

For example, the LLC checks only the “execute waivers extending the statute of limitations” box because it is in the middle of an audit and wants flexibility.

The nuance is the “receive refund checks” box. Checking it does not allow the representative to endorse or cash the check; it only allows them to receive it. The check is still made payable to the entity.

A common mistake is checking every box “just in case.” The consequence is that you give up rights you did not intend to surrender, including the right to extend statutes of limitations, which can backfire badly. The misconception is that checking these boxes is required—they are all optional.

Part VI, Line 14 — Retention or Revocation of Prior POAs

Line 14 controls whether your prior POAs stay in force or are automatically revoked. Filing a new 3520-BE revokes all prior POAs unless you check this box and attach a list of POAs you want to keep.

For example, the LLC checks the retention box and attaches a list noting Prior POA filed 03/15/2023 with John Park, EA, retained for 2020 tax year only.

The edge case is multiple representatives across multiple firms. If your audit firm and your tax compliance firm are different, you must list both POAs explicitly to keep both alive.

A common mistake is forgetting this box and accidentally revoking your long-standing tax compliance representative the day before a return is due. The consequence is your CPA cannot e-file or call FTB. The misconception is that prior POAs are merged automatically—they are replaced unless you affirmatively retain them.

Signature Block — Officer’s Signature, Title, and Date

The signature block must be signed by an officer with statutory authority. For corporations, that means the president, vice president, CFO, treasurer, or assistant treasurer under Corporations Code §313. For LLCs, a manager or member with authority under the operating agreement. For partnerships, a general partner. For trusts, a trustee.

For example, KENJI ROSEWOOD, MANAGING MEMBER signs and dates the form 03/14/2026.

The nuance is electronic signatures. The FTB accepts a typed name with a /s/ prefix or a digital signature image only when filed through MyFTB. Faxed and mailed forms require a wet ink signature.

A common mistake is having the bookkeeper or controller sign without statutory authority. The consequence is the form is void from day one, even if FTB processes it. The misconception is that any officer can sign—only those with authority under the entity’s governing documents qualify.

Three Filled-Out Examples Using Real Scenarios

These three scenarios show how the form looks for the most common business filers. Each follows one named filer through the major sections.

Scenario 1 — Rosewood Analytics LLC (Multi-Member LLC in Audit)

Kenji Rosewood manages a four-member California LLC under audit for tax years 2022 through 2024. He hires Maria Chen, CPA, to handle the audit and possibly negotiate a closing agreement.

Form Section	What Kenji Enters
Part I, Line 1 — Entity Name	ROSEWOOD ANALYTICS LLC
Part I, Line 2 — FEIN	87-1234567
Part I, Line 3 — SOS File Number	202012310123
Part I, Line 4 — Address	1450 BROADWAY STE 200, OAKLAND, CA 94612-1023
Part II, Line 6 — Representative 1	MARIA J. CHEN, CPA — CHEN & ASSOCIATES CPAS INC.
Part II, Line 7 — Credential	CPA 123456 CA
Part IV, Line 12 — Tax Years	2022, 2023, 2024
Part V, Line 13 — Additional Auth	Checks “execute waivers” and “execute closing agreements”
Signature	KENJI ROSEWOOD, MANAGING MEMBER, 03/14/2026

Scenario 2 — Bayview Holdings, Inc. (C-Corporation Routine Compliance)

Aisha Patel is the CFO of a California C-corporation that wants its outside CPA firm to handle ongoing compliance and respond to any FTB notices for the next three years.

Form Section	What Aisha Enters
Part I, Line 1 — Entity Name	BAYVIEW HOLDINGS, INC.
Part I, Line 2 — FEIN	45-9876543
Part I, Line 3 — CA Corp Number	C3456789
Part I, Line 4 — Address	200 PINE ST FL 12, SAN FRANCISCO, CA 94104-2722
Part II, Line 6 — Representative 1	DAVID OKONKWO, EA — OKONKWO TAX GROUP
Part II, Line 7 — Credential	EA 00123456, CAF 0123-12345R
Part IV, Line 12 — Tax Years	2024, 2025, 2026, 2027
Part V, Line 13 — Additional Auth	Checks “receive refund checks” only
Signature	AISHA PATEL, CHIEF FINANCIAL OFFICER, 04/02/2026

Scenario 3 — Sierra Tech Group Nonresident Return (Group 540NR Filer)

Marcus Lee is the group return agent for 14 nonresident shareholders of an S-corporation filing under R&TC §18535. He needs Janet Ortiz, a tax attorney, to defend the group during an FTB residency audit.

Form Section	What Marcus Enters
Part I, Line 1 — Entity Name	SIERRA TECH GROUP NONRESIDENT — SIERRA TECH INC.
Part I, Line 2 — FEIN	94-5551212
Part I, Line 3 — CA Corp Number	C2345678
Part I, Line 4 — Address	900 CAPITOL MALL STE 400, SACRAMENTO, CA 95814-4731
Part II, Line 6 — Representative 1	JANET ORTIZ, ESQ. — ORTIZ TAX LAW PC
Part II, Line 7 — Credential	CA BAR 234567
Part IV, Line 12 — Tax Years	2023, 2024
Part V, Line 13 — Additional Auth	Checks “execute waivers” and “add/substitute representative”
Signature	MARCUS LEE, GROUP RETURN AGENT, 02/19/2026

Beyond these three named filers, two more examples appear elsewhere in this guide. Priya Singh, a trustee of a California testamentary trust, files a 3520-BE to authorize her family attorney for an estate income tax matter. Tomás Reyes, the general partner of a real estate LP, files one to authorize his bookkeeper’s CPA for routine notice handling.

How to File the Completed Form

The FTB accepts FTB 3520-BE through three channels, and each has its own processing window and proof-of-filing rules. Pick one channel only—submitting through two channels causes duplicate-record holds.

The fastest channel is the MyFTB tax professional portal submission. The representative logs in, uploads a scanned PDF of the signed form, and receives a confirmation number on screen. There is no fee. Processing takes 5 to 10 business days, and the proof-of-filing is the on-screen confirmation plus the PDF receipt the system emails to the representative. Save both immediately.

The second channel is fax. Send the signed form to 916-843-5440, the FTB’s dedicated POA fax line. There is no fee. Processing takes 15 to 20 business days. The proof-of-filing is your fax confirmation page; keep it for at least three years. Cover sheets are not required, but a cover sheet listing the entity name and FEIN helps FTB route the form.

The third channel is mail. Send the signed original to POA Unit, MS F283, Franchise Tax Board, PO Box 2828, Rancho Cordova, CA 95741-2828. Processing takes 20 to 30 business days. There is no fee. Send by USPS Certified Mail with Return Receipt or a tracked private carrier; the green return card is your proof of filing. Never send the only original by regular mail.

A practical tip: if you are filing in response to an active notice with a deadline, use MyFTB or fax. Mail is too slow to protect a 30-day or 60-day deadline. Some representatives file by fax and upload a courtesy copy through MyFTB after the fax confirms—FTB’s system tolerates this when the second submission is clearly marked as a copy.

What Happens After You File

Once the FTB receives your 3520-BE, it routes to the POA Unit at Mail Stop F283 for review. A processor checks the entity ID, the representative IDs, the tax years, and the signature. If everything matches, the POA is logged into TI (the FTB’s Taxpayer Information system) and a confirmation letter mails to the entity’s address of record.

You will know the POA is active when one of three things happens: the entity receives FTB Form 3912 confirming the relationship, the representative sees the entity in their MyFTB Client List, or the representative successfully calls the FTB and discusses the entity’s account. The first of those is the cleanest proof.

If the POA is rejected, the FTB mails a rejection notice listing the reasons. Common reasons include name mismatch, missing professional ID, vague tax-year list, and unauthorized signer. You correct and resubmit; the second submission almost always processes faster because the entity is already partially indexed. The misconception is that a rejection wipes the slate clean—it does not, and your audit clock keeps running.

The POA remains active until you revoke it with Form FTB 3520-RVK, file a new 3520-BE that supersedes it, or six years pass without a MyFTB renewal. The six-year rule, established in FTB Notice 2018-04, automatically expires MyFTB account-level relationships; the underlying POA may still be valid for telephone authorization even after MyFTB access drops.

Mistakes to Avoid When Filling Out the Form

These ten mistakes cause the majority of FTB POA rejections. Each one has a direct, specific consequence.

Using an old revision of the form. The FTB rejects retired versions outright, and you start over.
Listing the firm but not the individual representative. California authorizes people, not entities, so the form bounces.
Mixing up the FEIN and the CA Corp Number. This causes an instant ID mismatch and a 10–15 business day delay.
Writing “all years” in Part IV. Vague tax-year entries are rejected; you must list specific years.
Skipping the professional ID line. A blank Line 7 voids that representative unless the family-member exception applies.
Checking every Part V box. Granting unintended authority, including statute waivers, exposes the entity to risk.
Forgetting Part VI retention. A new 3520-BE silently revokes prior POAs and breaks ongoing relationships.
Letting a non-officer sign. A controller or bookkeeper signature voids the form, no matter how senior they are.
Submitting through two channels. Duplicate submissions trigger a manual hold and slow processing by weeks.
Mailing the only signed original. If lost, you must reprint, re-sign, and refile, often missing a notice deadline.

Do’s and Don’ts

Use these field-tested rules to keep your declaration clean.

Do download the form fresh from the FTB forms library every time, because revisions change quietly.
Do type entries in capital letters in the fillable PDF; OCR scanners read caps with fewer errors.
Do verify the SOS file number on bizfile online before you sign.
Do save a PDF copy and a paper copy of the signed form before submitting.
Do track the submission and request the FTB 3912 confirmation letter as proof.
Do revoke old POAs with Form 3520-RVK when relationships end.
Don’t sign in pencil or cursive script; the scanner rejects faint signatures.
Don’t authorize a representative you have not vetted; default scope is broad enough to cause harm.
Don’t rely on a federal IRS Form 2848; California ignores it entirely.
Don’t skip Part VI; an accidental revocation can break a long-standing CPA relationship overnight.
Don’t list a P.O. Box if you also have a street address on file with FTB; mismatches trigger holds.
Don’t delay filing until the day a notice deadline expires; mail and fax both take time.

Pros and Cons of Filing on Your Own vs. With Help

Many small businesses complete the 3520-BE without help, while others ask their CPA to prepare it. Both paths work; the right call depends on your comfort level and the stakes involved.

Pros of filing on your own:

No professional fee, since the form itself has no filing cost.
Faster turnaround when you act immediately on a notice.
Better understanding of what authority you are granting.
Direct control over which representatives are listed.
Easy to revoke or amend later because you have the originals.

Cons of filing on your own:

Higher risk of name and ID mismatches that trigger rejection.
Easy to grant unintended authority by checking Part V boxes.
Officers may not realize their signing authority is limited under Corporations Code §313.
Self-prepared forms more often miss the Part VI retention box.
If rejected, you absorb all the delay yourself with no professional buffer.

Pros of using a CPA, EA, or attorney:

Professionals know the current revision and field-level pitfalls.
They can submit through MyFTB with their existing portal access.
They coordinate Part V scope to match the actual matter.
They keep a docket of POAs and revocations for you.
They can challenge a rejection more efficiently with the POA Unit.

Cons of using a professional:

Engagement fees, even for a five-minute task.
A small risk that the wrong firm gets named on the POA.
Potential conflicts if the firm represents adverse parties.
Less hands-on familiarity for the officer who signs.
Possible delays if the firm is busy during peak season.

FTB 3520-BE vs. FTB 3520-PIT vs. IRS Form 2848

Feature	What It Means
FTB 3520-BE	California POA for business entities, trusts, estates, and group nonresident filers
FTB 3520-PIT	California POA for individuals and sole proprietors (Schedule C)
FTB 3520-RVK	California revocation form to cancel any prior 3520-BE or 3520-PIT
IRS Form 2848	Federal POA for IRS matters only; not honored by FTB
Authority granted	3520-BE covers FTB tax types only (franchise, income, withholding)
Signature rule	3520-BE requires an officer with statutory authority; 3520-PIT requires the individual taxpayer
Future years	3520-BE allows up to 3 future years; IRS 2848 allows up to 3 also but follows different rules

FAQs

Does FTB 3520-BE replace IRS Form 2848?

No. California ignores federal POAs. You must file a separate FTB 3520-BE for any matter before the Franchise Tax Board, even if you already have an IRS 2848 on file.

Can a single-member LLC use FTB 3520-BE?

Yes, when the SMLLC is owned by another entity and is treated as disregarded for federal but separate for California. SMLLCs owned by individuals usually use 3520-PIT.

Do I write my entity’s DBA name on Line 1?

No. Line 1 must show the legal name registered with the Secretary of State. A DBA causes an automatic name mismatch hold.

Should I list the FEIN or the SOS number on Line 2?

Yes, list the FEIN on Line 2 specifically. The SOS file number or California Corporation Number goes on Line 3, not Line 2.

Can I write “all tax years” in Part IV?

No. The FTB rejects vague entries. List each year individually, such as 2022, 2023, 2024, with up to three future years allowed.

Is checking every Part V authorization box safe?

No. Each box grants real authority, including waiving the statute of limitations. Check only the powers the matter actually requires.

Does the form need a wet ink signature?

No if filed through MyFTB, which accepts digital signatures. Yes if filed by fax or mail, where wet ink is required.

Can my office manager sign the form?

No unless your office manager is also an officer with statutory signing authority under Corporations Code §313 or your operating agreement.

How long does FTB take to process the form?

Yes, processing varies by channel: MyFTB takes 5–10 business days, fax 15–20, and mail 20–30. Track all submissions and keep proof of filing.

Will filing a new 3520-BE cancel my old POAs?

Yes by default. New filings revoke prior POAs unless you check the Part VI retention box and attach the list of POAs to keep active.

Is there a fee to file FTB 3520-BE?

No. The Franchise Tax Board charges nothing to file the POA declaration through any channel.

Can the representative sign my California tax return?

No unless you check the “sign tax returns” box in Part V and the underlying matter qualifies under R&TC §18621. Default authority excludes return signing.

Does FTB 3520-BE cover CDTFA or EDD matters?

No. It covers only Franchise Tax Board matters. Sales tax requires a CDTFA-392, and payroll matters require an EDD POA form.

How do I revoke a POA before its expiration?

Yes, file Form FTB 3520-RVK and submit it through the same channel you used for the original. Revocation takes effect on the FTB’s processing date.

Does the six-year MyFTB rule end my POA entirely?

No. The six-year rule expires MyFTB online access only. The underlying POA may still be valid for phone authorization, though most pros file a fresh 3520-BE to be safe.

Related reading