E-file capability in California as Power of Attorney

[SD2025]

I have power of attorney for my mom, who is incapacitated.  The POA is in place at both the IRS and the California FTB.  I have seen the instructions to send form 8453 to the IRS within three days of e-filing the federal return.  Is there a form that I should send to the FTB?

If I submit the return as is, there is a box checked (in the third party designee section) that says that these returns are not allowed to be discussed with anyone except the taxpayer.  Will submitting this return cause my POA to be revoked?

[MonikaK1]

If you already have a California POA on file with the FTB, filing the return doesn't cause it to be revoked. You are acting as a fiduciary. 

The POA form FTB 3520 PIT also allows taxpayers to give their representative the authority to:

• Add representative(s)
• Sign your tax return(s) (only if incapacitated or continuous absence from the U.S.)
• Receive, but not endorse, your refund check(s)
• Waive the California statute of limitations
• Execute settlement and closing agreements (only in extenuating circumstances)

Check your completed form to see what additional authorities were granted.

Generally, the California POA lasts 6 years. The FTB will also receive the Federal return when you e-file the California return with it.

Please see this FTB webpage for information about the California FTB  Individual or Fiduciary Power of Attorney Declaration (FTB 3520 PIT).