Expiration date for old POAs - Spidell

Expiration date for old POAs


Certain older POA forms that listed specific tax year authorizations did not have an expiration date. These POAs had to be revoked, either by filing a new POA with overlapping tax year authorizations, or by submitting a revocation request.

Now, POA declarations processed prior to December 31, 2017, that did not have an expiration date will expire on December 31, 2023. POA declarations processed prior to December 31, 2017, that had an expiration date are not impacted and will expire as intended. POA declarations processed from January 1, 2018, forward automatically expire after six years and are not impacted.

To assist in identifying active POAs on file, the FTB will begin annually sending Form FTB 3912, Power of Attorney – Active Representatives on File.

Note: Form FTB 3912 should not be submitted to revoke a POA.

If your client receives Form 3912, review the Active POA Representatives on File list provided on the letter with your clients to verify they still want each POA representative to have access to confidential tax information and represent them in matters before FTB. If there are no changes necessary, then there is no need to take any action.

If your client would like to revoke one or more of the listed POA Representatives on File, they must take one of the following actions:

  • Log in to their online MyFTB account to view, edit, or revoke their POA Declaration(s);
  • Call the FTB at (800) 852-5711 and reference the associated Declaration ID number provided on the letter; or

Send the FTB a completed FTB 3520 RVK, Power of Attorney Declaration Revocation.