How to Fill Out California FTB Form 3520-BE: Parts, Signing, and Rejections

California FTB Form 3520-BE is the power of attorney declaration a business entity uses to authorize an individual to represent it before the Franchise Tax Board and to access the entity’s confidential tax information. It covers corporations, partnerships, LLCs, and entities filing a Form 540NR group nonresident return. File it online through MyFTB or by mail to the POA/TIA Unit in Rancho Cordova. Once accepted, it stays in effect for six years from the date you sign.¹

Make Sure 3520-BE Is the Right Form

The FTB keeps two power of attorney forms and will reject a declaration filed on the wrong one. Form 3520-BE is exclusively for business entities and for business entities filing a Form 540NR group nonresident return. Trusts, estates, and individuals use Form 3520-PIT instead.²³

If one business both files its own return and files a Form 540NR group nonresident return, it needs two separate 3520-BE forms, one for each. Checking both boxes on a single form invalidates the declaration.²

Part I: Business Entity Information

Check exactly one box at the top to indicate whether the declaration covers the entity’s own tax matters or its Form 540NR group nonresident return. Then enter the entity’s full legal name, street address, California corporation number, FEIN, California Secretary of State number (or FTB-issued number), and phone number. Foreign entities also provide country, province or state, and postal code.⁴

A subsidiary not included in a unitary taxpayer’s group return has to file its own 3520-BE. You cannot cover it under the parent’s declaration.

Part II: Naming Your Representatives

Only individuals can be named. Firms, companies, and organizations are not valid representatives on this form. Side 1 has room for a primary representative and one additional representative; if you need more, list them on Side 4 and attach extra copies of that page.²

For each person, provide full name, street address, email, phone, and fax. You also need to enter one professional credential number. The form accepts any one of these:

California CPA license number
California State Bar number
California Tax Education Council (CTEC) number
Enrolled Agent number
Preparer Tax Identification Number (PTIN)

If a representative holds more than one, listing one is enough.⁴

Part III: Years Covered

This is where filers trip most often. You have to check either “Yes” or “No” for both Question 1 (All Years) and Question 2 (Specific Income Periods). If you leave either blank, or check both “Yes” and “No” on the same question, the FTB treats the answer as “No,” which can invalidate the whole declaration.²

All Years

Answering “Yes” to Question 1 grants your representative authority over all FTB matters for the entity, regardless of tax year, up to the declaration’s expiration date. It is the broadest and simplest option.

Specific Income Periods

If you answer “Yes” to Question 2, enter the specific tax years in boxes 2a through 2d using the “Year Begins” and “Year Ends” format. Fill any blank year fields with “NA” or strike them through. You can list any current or past year as of your signature date, plus future years that end no later than five years from the year you sign.²

Do not write “all years” or “all taxes” in the specific-year fields. That makes the declaration invalid. If you answer “Yes” to both questions, the specific years in boxes 2a through 2d take priority over the all-years authorization.

Part IV: Additional Authorizations

The general authority granted in Part III lets your representative talk to FTB agents, receive and inspect confidential information, represent the entity in FTB matters, and request information the FTB received from the IRS. Part IV adds five optional powers, and each needs a “Yes” or “No”:²

Add representatives to the declaration without filing a new form.
Receive refund checks at the representative’s address. The representative cannot endorse them.
Waive the California statute of limitations, letting the representative agree to extend FTB assessment or collection time.
Execute settlement and closing agreements. The FTB grants this only in extenuating circumstances.
Other acts. If you check “Yes,” describe them on Side 5.

Leaving a question blank, or checking both boxes, means the FTB will not grant that particular authority.

Part V: MyFTB Online Account Access

Part V controls whether your representative gets full online access to the entity’s MyFTB account. “Yes” lets the representative view tax returns and take available online actions for the years covered. “No” or a blank still gives limited access, which includes notices and most FTB correspondence issued in the past 12 months.⁴

MyFTB online access is not available for Form 540NR group nonresident return accounts, so Part V does not apply when the declaration covers a group return.

Signing and Submitting the Form

Part VI needs the signature of an authorized person for the entity, with printed name, title, and date. The title field is required. Use an original wet signature. Electronic or stamped signatures are rejected.⁵

You have two ways to file:

Online: Log in to MyFTB and select “File a Power of Attorney” from the services menu.
Mail: POA/TIA Unit, Franchise Tax Board, PO Box 2828, Rancho Cordova, CA 95741-2828.

Online submission is usually faster, but the data you key into MyFTB must match the uploaded declaration exactly, and the file you upload has to be non-editable (a scanned PDF, not a fillable one). Mismatches are a common reason for rejection.⁶

Why the FTB Rejects These Forms

The POA unit reviews every declaration before activating it. The most frequent causes of rejection:⁵

Using an outdated or non-FTB form. Download the current year from ftb.ca.gov.
Electronic or stamped signature instead of an original handwritten one.
Missing signature, date, printed name, or title.
Missing supporting documents when the signer’s authority rests on a trust document, general or durable power of attorney, or Letters of Administration.
Both Part I boxes checked.
Part III errors: blank yes/no boxes, both boxes checked, or “all years” written in a specific-year field.
MyFTB upload errors: editable PDF, data that does not match the uploaded form, or representatives on the form not keyed into the online entry.

A rejection means the representative cannot act for the entity until you fix the problem and resubmit. Against an FTB deadline, that delay can cost you.

How Long It Lasts and How to End It

An accepted 3520-BE stays in effect for six years from the signature date. After that, file a new one to keep the representative in place.¹

The entity or any listed representative can revoke the POA at any time, by mail or through MyFTB. If you want to swap one representative for another, filing a new 3520-BE with the updated information is the cleanest route.

1
Franchise Tax Board. Power of Attorney
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Franchise Tax Board. Instructions for Form FTB 3520-BE
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Franchise Tax Board. Instructions for Form FTB 3520-PIT
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Franchise Tax Board. 2025 FTB 3520-BE Business Entity or Group Nonresident Power of Attorney Declaration
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Franchise Tax Board. Help with Power of Attorney
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Franchise Tax Board. Submit a Power of Attorney POA