California Tax Power of Attorney

What Is CA Form 3520 PIT

California Form 3520 PIT is the Power of Attorney Declaration for the State of California Franchise Tax Board. This form allows taxpayers to authorize someone else to handle their tax matters with the FTB.

The 3520 PIT gives the power of attorney rights to an individual or entity to access the taxpayer's confidential information and act on their behalf. It can be used for matters related to personal income tax, business entity tax, and nonresident withholding tax.

Filing Form 3520 PIT with the FTB allows the appointed representative to perform several tax-related actions, such as getting information about the taxpayer's account, making payments, entering into payment plans, and more.

Who Needs to File Form 3520 PIT

Taxpayers who want to authorize someone else to handle their California tax matters must complete and submit Form 3520 PIT. This includes:

• Individuals;
• Corporations;
• Partnerships;
• Limited liability companies;
• Estates;
• Trusts.

The appointed representative can be an attorney, CPA, enrolled agent, family member, or any other individual.

Instructions for Filling Out Form 3520 PIT

Filing CA Form 3520 PIT correctly is important to ensure the appointed representative has proper legal authority. Here are some key steps:

Appointing an Attorney-in-Fact

To name someone as an attorney-in-fact, check the box on Form 3520 PIT and fill in their information in Part 1. This gives them broad powers to act on the taxpayer's behalf.

Listing Multiple Representatives

To authorize more than one person to handle the taxpayer's account, simply complete a separate Part 1 for each representative. There is space to list two representatives on one form.

Completing the Form

Fill out all sections of Form 3520 PIT completely and accurately:

Part 1: List taxpayer and representative information

Part 2: Identify the tax matter and period covered

Part 3: Taxpayer signature with date

Part 4: Representative signature accepting appointment

Power of attorney begins on the date signed and continues until revoked.

Deadlines and Penalties for 3520 PIT

Missing important deadlines for CA Form 3520 PIT can lead to problems and penalties. Here's what taxpayers need to know:

Filing Deadline

There is no specific due date for filing Form 3520 PIT. It should be submitted as soon as possible once an authorized representative is appointed.

Penalties

If an invalid or incomplete Form 3520 PIT is filed, the authorized representative may not have legal authority to act. This can delay the resolution of the taxpayer's case.

Extensions

Unlike tax returns, there is no extension process for Form 3520 PIT. Taxpayers should file it as soon as an authorized representative is appointed.

Filing CA Form 3520 PIT correctly and on time ensures the legal authority of the taxpayer's appointed representative. This avoids issues and gets the matter addressed promptly.