Blank Tax POA form 3520-BE Template

The Tax POA form 3520-BE is a document used to authorize an individual or organization to act on behalf of a taxpayer regarding tax matters. This form is crucial for ensuring that authorized representatives can access necessary information and manage tax responsibilities efficiently. Consider filling out the form to streamline your tax handling process.

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Article Guide

The Tax Power of Attorney (POA) Form 3520-BE is an essential document for individuals who need to delegate their tax-related responsibilities to another person, particularly in the realm of foreign financial transactions. Navigating the complexities of taxation can be overwhelming, especially when international elements are involved. This form is specifically designed to empower taxpayers to appoint an authorized representative, allowing them to handle tax matters with a level of expertise that may not be available to the taxpayer. Key aspects of the form include details about the principal—who is granting authority—and the agent—who will carry out specified tasks on behalf of the principal. Additionally, the form requires information about any specific tax matters that the agent will manage, which can range from filing tax returns to communicating with the IRS regarding foreign assets. It is also important to note that the form must be signed and dated, as this signifies consent and understanding of the arrangement. Whether one is seeking assistance due to language barriers, time constraints, or simply the need for expert guidance, understanding the Tax POA Form 3520-BE is a vital step toward ensuring compliance and minimizing potential issues with the IRS.

Form Sample

STATE OF CALIFORNIA

Franchise Tax Board

Business Entity or Group Nonresident	■	CALIFORNIA FORM

Power of Attorney Declaration		3520-BE

Use this legal document to authorize a specific individual(s) to receive confidential information and represent you in all matters before the Franchise Tax Board (FTB).

Part I – Business Entity Information

Check only one box below. If you select both boxes, your POA Declaration will be invalid and will be rejected.

Business Entity			540NR Group Nonresident Return
□ (A subsidiary not included with the unitary taxpayer’s group tax		□ (If the POA Declaration is related to matters for
return must file its own POA Declaration)			the 540NR group nonresident tax return)
Full legal business name


CA corporation number	CA SOS number (or FTB issued number) FEIN				Phone


Street address (number and street) or PO box						Apt. no./ste. no.


City (If the business entity has a foreign address, see instructions.)				State		ZIP code


Foreign country name		Foreign province/state/county				Foreign postal code

Part II – Representative(s)

Only individuals may be named as representative(s). You must list a primary representative below. The business entity in Part I appoints the following individual(s) as attorney(s)-in-fact. To appoint additional representative(s), complete Side 4. Each representative listed on your POA Declaration will have the ability to remove a representative from your POA Declaration.

Primary representative’s name (first name, middle initial, and last name)

CA CPA	CA state bar number	CTEC	Enrolled agent number		PTIN


Street address (number and street) or PO box						Apt. no./ste. no.

City (If the representative has a foreign address, see instructions.)				State		ZIP code


Email (include your representative’s email address to ensure they receive email notifications)			Phone			Fax


Additional representative’s name (first name, middle initial, and last name)


CA CPA	CA state bar number	CTEC	Enrolled agent number		PTIN


Street address (number and street) or PO box						Apt. no./ste. no.


City (If the representative has a foreign address, see instructions.)				State		ZIP code


Email (include your representative’s email address to ensure they receive email notifications)			Phone			Fax

■

8561193

FTB 3520-BE 2019 Side 1

■

Part III – Authorization for All Years or Specific Income Periods Your POA Declaration Covers

You must check either the “Yes” or “No” box below. Your selection authorizes representatives in Part II and on Side 4 to contact FTB about your account, receive and inspect your confidential information, represent you in all FTB matters, and request information we receive from the Internal Revenue Service (IRS) for either question 1 or 2 indicated below.

If you authorize “all years” and “specific income periods,” the specific income periods privilege prevails. Enter “NA” (not applicable) or strike through any blank year fields in question 2a through 2d. If you do not check either the “Yes” or “No” box or check both the “Yes” and “No” box, we will process the authorization as a “No.” This may cause your POA Declaration to be invalid, and it may be rejected. If you authorized all years, this will include previous, current, and future years up to the expiration date. If you authorized “specific income periods,” you can designate future years or income periods up to fve years from the POA Declaration signature date.

1.	Authorized All Years	. . . . . . . . . . . . . . . . . . . . . . . . . . . □Yes	□No
	Or	. . . . . . . . . . . . . . . . . . . . . . . . . . . □Yes	□No
2.	Authorized Specifc Income Periods*	. . . . . . . . . . . . . . . . . . . . . . . . . . . □Yes	□No
	Year Begins:	Year Ends:
	(mm/dd/yyyy)	(mm/dd/yyyy)

		2a.
		2b.
* For example,		2c.
Single Year:	01/01/2019-12/31/2019	2c.
Year Range:	01/01/2019-06/30/2019	2d.
Multiple Years:	01/01/2017-12/31/2019	2d.

–

Part IV – Additional Authorizations

Check either the “Yes” or “No” box below for additional authorizations you would like to grant your representative(s) in addition to those described in Part III. If you do not check either the “Yes” or “No” box or check both the “Yes” and “No” box for any additional authorizations below, we will process the authorization as a “No.” For more information, see instructions.

1.	Add representative(s)	□Yes	□No
2.	Receive, but not endorse, refund check(s)	□Yes	□No
3.	Waive the California statutes of limitations (SOL)	□Yes	□No
4.	Execute settlement and closing agreements	□Yes	□No
5.	Other acts (describe on Side 5)	□Yes	□No

Side 2 FTB 3520-BE 2019

8562193

■

Part V – Request or Retain MyFTB Full Online Account Access for Tax Professional(s)

You must check either the “Yes” or “No” box below. If you check the “Yes” box, you are requesting to authorize or retain full online account access for your tax professional(s), including the ability to view tax returns and take available actions based upon the year(s) designated on this declaration. If you requested full online account access for your tax professional(s) on your POA declaration, a separate notice will be mailed to you with an authorization code and instructions to approve or deny the online account access request. An authorization code will not be sent for tax professional(s) that have existing full online account access.

If you check the “No” box, both the “Yes” and “No” boxes, or do not check any box, we will process the authorization as a “No”, and your tax professional(s) will be granted limited online account access; any existing relationships with full online account access will be changed to limited online account access. Limited online account access includes viewing notices and most correspondence issued by FTB in the last 12 months.

This online account access authorization does not affect their ability to take actions on your behalf or the information your representative can receive by phone, chat, or in person.

If your POA declaration is rejected, this request for online access will not be processed and no updates will be made to online access levels for any existing relationships.

Note: Online access is not available for 540NR Group Nonresident Return accounts.

Authorize MyFTB Full Online Account Access for Tax Professional(s)

□Yes □No

Part VI – Signature Authorizing Power of Attorney Declaration

To learn about your privacy rights, how we may use your information, and the consequences for not providing the requested information, go to ftb.ca.gov/forms and search for 1131. To request this notice by mail, call 800.852.5711.

The authority granted to the representative(s) in this POA Declaration will generally expire six years from the date this form is signed, or on the date that a POA declaration is revoked, whichever occurs first.

I declare under penalty of perjury under the laws of the State of California that I am a corporate officer, general partner, authorized managing member, or tax matter partner on behalf of the business entity in Part I, and that I have the authority to sign this form on behalf of the business entity.

I understand that submitting this POA Declaration will not revoke any previously submitted POA Declarations with overlapping privileges.

FTB will reject this POA Declaration if not signed and dated by an authorized individual.

By signing this POA declaration, I understand that FTB will grant limited online account access to my tax professional representative(s) unless full online account access has been requested in Part V. If you do not want your tax professional representative(s) to have any online access, refer to Part V instructions.

Print Name		Title (required for business entities)


Signature		Date

8563193

FTB 3520-BE 2019 Side 3

■

The business entity in Part I appoints the following additional representative(s) as attorney(s)-in-fact. Include additional copies of this page as needed to list all representatives. Do not return this page if blank.

Additional representative’s name (first name, middle initial, and last name)

CA CPA

CA state bar number

CTEC

Enrolled agent number

PTIN

Street address (number and street) or PO box

Apt. no./ste. no.

City (If the representative has a foreign address, see instructions.)

State

ZIP code

._________________,

._____

____,

Email (include your representative’s email address to ensure they receive email notifications)

Phone

Fax

Additional representative’s name (first name, middle initial, and last name)

CA CPA

CA state bar number

CTEC

Enrolled agent number

PTIN

Street address (number and street) or PO box

Apt. no./ste. no.

City (If the representative has a foreign address, see instructions.)

State

ZIP code

._________________,

._____

____,

Email (include your representative’s email address to ensure they receive email notifications)

Phone

Fax

Additional representative’s name (first name, middle initial, and last name)

CA CPA

CA state bar number

CTEC

Enrolled agent number

PTIN

Street address (number and street) or PO box

Apt. no./ste. no.

City (If the representative has a foreign address, see instructions.)

State

ZIP code

._________________,

._____

____,

Email (include your representative’s email address to ensure they receive email notifications)

Phone

Fax

Additional representative’s name (first name, middle initial, and last name)

CA CPA

CA state bar number

CTEC

Enrolled agent number

PTIN

Street address (number and street) or PO box

Apt. no./ste. no.

City (If the representative has a foreign address, see instructions.)

State

ZIP code

._________________,

._____

____,

Email (include your representative’s email address to ensure they receive email notifications)

Phone

Fax

■ Side 4 FTB 3520-BE 2019

8564193

■

Other Acts Authorization(s)

Submit this page if you selected Yes to the Other Acts Authorization box from Part IV. If you did not select “Yes,” or selected both “Yes” and “No” within Part IV, we will disregard this page without the listed authorizations being granted. Describe the specific other acts you authorize your representative(s) named in Part II (and on Side 4) to perform before FTB. Authorizations listed in Part III and Part IV prevail over conflicting authorizations listed in this section. Do not return this page if blank.

8565193

FTB 3520-BE 2019 Side 5

⇩ PDF

Document Specifications

Fact Name	Details
Name of the Form	Tax Power of Attorney (POA) Form 3520-BE
Purpose	This form allows taxpayers to designate a representative to handle their tax matters with the IRS.
Governing Law	Applicable federal tax regulations as outlined in the Internal Revenue Code.
Filing Requirements	Must be signed by the taxpayer and submitted to the IRS for authorization of representation.

Steps to Filling Out Tax POA form 3520-BE

Once you have the Tax POA form 3520-BE ready, it is essential to complete it accurately to ensure your representation is recognized by the IRS. Following these steps will guide you through the process of filling it out effectively.

Download the Form: Obtain the Tax POA form 3520-BE from the IRS website or your accountant.
Enter Your Information: Fill in your name, address, and identification number (like your Social Security number or Employer Identification Number) in the designated fields at the top of the form.
Designate Your Representative: Provide the name and contact information of the individual or entity you are appointing as your representative.
Specify Scope of Authority: Mark the box indicating whether you are granting limited or general authority to your representative. Provide any specific details if limited authority is selected.
Sign and Date: Ensure you sign the form and date it in the appropriate section. This confirms that you authorize your representative to act on your behalf.
Review the Form: Before submitting, double-check all entries for accuracy and ensure all required fields are completed.
Submit the Form: Send the completed form to the relevant IRS address, as indicated in the instructions. You may want to keep a copy for your records.

More About Tax POA form 3520-BE

What is the Tax POA Form 3520-BE?

The Tax POA Form 3520-BE is a Power of Attorney form used in the United States for tax-related matters. It allows a designated representative to act on behalf of a taxpayer when dealing with the IRS. This can include responsibilities such as handling tax returns, responding to IRS inquiries, and managing any notices or correspondence regarding the taxpayer's account.

Who can be appointed as a representative on Form 3520-BE?

You can appoint any individual to represent you, as long as they are eligible to practice before the IRS. This typically includes attorneys, certified public accountants (CPAs), and enrolled agents. However, friends or relatives can also be designated, even if they do not have formal qualifications. Make sure your chosen representative is trustworthy, as they will have access to sensitive financial information.

How do I fill out Form 3520-BE?

Filling out Form 3520-BE requires several key pieces of information. Begin with your personal details, including your name, address, and taxpayer identification number (like your Social Security number). Then, specify the representative’s information. Be clear about the scope of authority you are granting—this may be for specific tax matters or more general. It's essential to sign and date the form to validate it.

When should I use Form 3520-BE?

Use Form 3520-BE when you need someone to act on your behalf concerning IRS matters. This may be necessary during tax season, if you receive a notice from the IRS, or when facing an audit. Having a representative can ease the process, allowing you to focus on other important issues while they manage the details with the IRS.

Is there a deadline for submitting Form 3520-BE?

There is no specific deadline for submitting Form 3520-BE; you can submit it at any time during your interactions with the IRS. However, it's a good idea to file it when you anticipate your representative will need to take action on your behalf, especially if it coincides with deadlines for tax filings or responses to IRS notices.

Can I revoke a Power of Attorney once it’s granted?

Yes, a Power of Attorney can be revoked at any time. To do this, you need to submit a written notice of revocation to the IRS and inform your representative of the change. This can give you peace of mind if your situation changes or if you feel a different person would serve your interests better.

What happens if I don't file Form 3520-BE but need representation?

If you don't file Form 3520-BE and require representation, the IRS cannot discuss your tax matters with someone else, even if they are your attorney or CPA. This means they won't have access to your account or be able to help you with any issues. It's advisable to submit the form to ensure your representative can effectively support you.

Where can I find Form 3520-BE?

You can find Form 3520-BE on the IRS website or directly through the IRS forms repository. It is crucial to download the most recent version to ensure it meets current guidelines. If you prefer, local libraries and law offices may also provide copies for public use.

Common mistakes

When completing the Tax POA form 3520-BE, individuals often make several common mistakes. Here's a list of nine typical errors.

Missing signatures: The form requires signatures from both the taxpayer and the representative. Omitting one can lead to delays in processing.
Incorrect taxpayer information: Providing inaccurate details like the taxpayer's name, address, or Social Security Number can cause significant issues.
Insufficient representation authority: Selecting the wrong type of authority limits the agent's ability to act on behalf of the taxpayer.
Filling out multiple forms incorrectly: Submitting more than one form without coordinating them can lead to confusion and errors in representation.
Missing required documentation: Failing to attach necessary documents, such as identification verification for the representative, can result in rejection of the form.
Inconsistent dates: Entering different dates on the form can lead to complications and undermine the validity of the appointment.
Ignoring submission guidelines: Not adhering to the IRS submission guidelines can delay processing. Ensure you know whether to submit by mail or electronically.
Failing to check for updates: Tax laws and regulations frequently change. Not verifying that you are using the latest version of the form can lead to incorrect submissions.
Neglecting to keep copies: Forgetting to retain copies of the completed form can impede future communication and resolution of discrepancies.

Being mindful of these common pitfalls can help streamline the process and ensure that the Tax POA form 3520-BE is accurately completed.

Documents used along the form

When you're handling tax matters, especially with the IRS, it's essential to prepare and submit the correct forms. The Tax Power of Attorney (POA) Form 3520-BE is a key document that allows you to designate someone else to manage your tax affairs. However, there are several other forms and documents that you might also need to consider in conjunction with this POA. Below is a list of relevant forms and their purposes.

Form 2848: This is the Power of Attorney and Declaration of Representative form. It allows you to appoint someone to represent you before the IRS, enabling them to receive and respond to information on your behalf.
Form 4506: Use this form to request copies of your previously filed tax returns. Having a complete record of your tax history can be valuable when discussing your case with a representative.
Form 1040: This is the individual income tax return form. You'll need to file this annually, and it’s critical for determining your tax obligations.
Form 9465: If you're struggling to pay your tax bill, this form allows you to apply for an installment agreement, helping you manage your payments over time.
Form 1099: Issued by a variety of payers, this form reports income other than wages. You may need to review this alongside your tax documents for accurate reporting.
Form W-2: This form is provided by your employer and shows your annual wages and the taxes withheld from your paycheck. It’s crucial for your year-end tax calculations.
Schedule C: If you are self-employed, this form is used to report income or loss from a business you operated or a profession you practiced as a sole proprietor.
Form 8862: If you’ve previously been denied the Earned Income Tax Credit, this form allows you to claim the credit after resolving the issues that caused the denial.

Gathering these forms can create a comprehensive package that supports your tax filings and matters effectively. Be proactive to ensure that everything is in order. This can positively impact your tax situation and help you avoid unnecessary penalties or complications.

Similar forms

The Tax Power of Attorney (POA) form 3520-BE has similarities with IRS Form 2848. Form 2848 is used to appoint someone else to represent a taxpayer before the IRS. Like Form 3520-BE, it can be used in various tax matters. Both documents require detailed information about the representative and the taxpayer to ensure accurate processing. They share the purpose of granting authority for tax-related actions, making them essential tools for taxpayers needing assistance with compliance and representation.

Another document akin to Form 3520-BE is IRS Form 8821, which authorizes a third party to receive and inspect tax information. Although it does not grant actual representation like a Power of Attorney, it allows recipients to view relevant tax data. This similarity lies in the aim of facilitating communication between the taxpayer and the IRS. Both can help taxpayers navigate their obligations by providing access and promoting understanding in tax-related matters.

Form 4564, or Information Document Request (IDR), is also comparable to Form 3520-BE. An IDR is issued by the IRS during an audit or investigation to request specific documents or information. While not a Power of Attorney, the creation and submission of these forms highlight the complexity of tax compliance. Both forms operate within the framework of tax obligations and provide necessary information for IRS assessments, enhancing transparency in the tax process.

IRS Form 1040, the individual income tax return, shares relevance as it is the primary form used by taxpayers to report income. Both Form 1040 and Form 3520-BE deal with taxpayer information and reporting requirements. While Form 1040 is focused on income specifics, Form 3520-BE establishes authorization for others to act on behalf of the taxpayer. Their interconnectivity aids in the broader scheme of tax accountability and compliance.

In a similar vein, IRS Form 941 serves as an Employer's Quarterly Federal Tax Return. It is used by employers to report income taxes, Social Security tax, and Medicare tax withheld from employee wages. Like Form 3520-BE, it is a formal document that communicates vital information to the IRS. Each of these forms serves an integral role in ensuring that tax obligations are met accurately and on time, fostering a compliant tax environment.

Form 2848 and Form I-828 are linked by their function in the representation sphere. The latter allows individuals to appoint a representative for claims under specific circumstances. Similar to Form 3520-BE, it provides the power to another individual, ensuring that requests can be handled appropriately. Both forms facilitate the delegation of responsibility in the complex landscape of tax law and personal obligations.

Another document to consider is IRS Form 720, which is used to report and pay federal excise taxes. It shares a reporting function with Form 3520-BE, as both can be seen as tools intended to keep the IRS informed. While Form 720 focuses on excise taxes, the emphasis on compliance and accurate reporting resonates with the purpose of Form 3520-BE, emphasizing accountability in taxation.

IRS Form 4506-A, which requests the release of information from the IRS, adds to the list. This document allows individuals to obtain copies of tax returns and other tax information. Like Form 3520-BE, the focus is on communication with the IRS. By granting access to certain information, both forms function to streamline processes related to tax compliance and representation.

Lastly, IRS Form 8862 speaks to those who claim the Earned Income Tax Credit (EITC) after prior disallowance. It serves as an affirmation document and includes essential information for the taxpayer. Similar to Form 3520-BE, it emphasizes the importance of clear communication with the IRS regarding eligibility and responsibilities linked to claims, thereby facilitating the process of tax reporting and obligations.

Dos and Don'ts

When filling out the Tax POA form 3520-BE, it is essential to approach the process with care. Here are some important do's and don'ts to consider:

Do: Read the instructions thoroughly before you begin.
Do: Ensure that all information provided is accurate and up-to-date.
Do: Double-check your Social Security number or tax identification number.
Do: Sign and date the form where required.
Do: Keep a copy of the completed form for your records.

Don't: Submit the form without verifying all information first.
Don't: Use outdated forms; always get the latest version.
Don't: Forget to provide necessary documentation if requested.
Don't: Leave any required sections blank.
Don't: Ignore the deadlines for submitting the form.

Staying organized and attentive to detail will help ensure that your form is processed smoothly. Remember, a diligent approach can save you time and potential issues later on.

Misconceptions

Misconception 1: The Tax POA form 3520-BE is only for large businesses.

This form is important for both individuals and businesses, regardless of size. Anyone who needs to authorize someone to represent them in tax matters can use it.

Misconception 2: Once submitted, the powers granted are permanent.

The powers you grant through this form are not permanent. You can revoke or modify the authorization at any time by submitting a new form.

Misconception 3: You must hire a lawyer to complete the form.

You do not need to hire a lawyer to fill out this form. Most people can complete it on their own, although they may seek assistance if needed.

Misconception 4: The form is only needed for disputes with the IRS.

This form is not limited to disputes. It can also be used for general representation in various tax matters, such as filing returns or responding to inquiries.

Misconception 5: Submitting the form guarantees that the IRS will accept your tax filings.

While the form allows someone to represent you, it does not guarantee that the IRS will accept your tax filings or overlook any tax issues. The authorization simply grants them the ability to communicate on your behalf.

Key takeaways

Here are some key takeaways about filling out and using the Tax Power of Attorney (POA) form 3520-BE:

Purpose of the Form: The 3520-BE form allows you to designate an individual to represent you before the IRS. This could be useful for tax matters or responding to inquiries.
Eligibility: Any individual or entity can be appointed as your representative, including attorneys, accountants, or family members.
Signatures Needed: Both you and your appointed representative must sign the form for it to be valid.
Duration of Authority: The authority granted by the form does not expire unless you revoke it or the IRS terminates it.
Scope of Representation: You can limit the type of authority assigned, so ensure that the scope clearly reflects your needs.
Submission: Once completed, the form should be submitted to the IRS alongside your tax return or sent separately when needed.

Keep these points in mind to ensure a smooth process when dealing with tax matters through the use of the 3520-BE form.