Don’t use IRS POA forms for FTB
The FTB has replaced their Power of Attorney forms. You must now use:
- Form 3520 PIT for individuals and fiduciaries; or
- Form 3520 BE for corporations and group nonresident returns.
You may not use an IRS Power of Attorney or a 2017 or earlier California POA. If you do, your POA cannot be processed.
For more information, see Page 13-13 of 2017/2018 Spidell’s Federal and California Tax Update manual.