FTB 3520-BE þ 2018 þ Side 1 8561183 (If the POA Declaration is related to matters for the 540NR group nonresident tax return)(A subsidiary not included with the unitary taxpayer222s group tax return must 037le its own POA Declaration)540NR Group Nonresident ReturnBusiness Entity Full legal business name Street address (number and street) or PO boxCA corporation numberFEINPhoneCA SOS number (or FTB issued number) City (If the corporation has a foreign address, see instructions.) StateZIP code Apt. no./ste. no.Primary representative222s name (037rst name, middle initial, and last name)Additional representative222s name (037rst name, middle initial, and last name) Street address (number and street) or PO boxStreet address (number and street) or PO boxCityCityEmail (include your representative222s email address to ensure they receive email noti037cations)Email (include your representative222s email address to ensure they receive email noti037cations) StateStateZIP codeZIP code Fax Fax Phone Phone Apt. no./ste. no.Apt. no./ste. no. PTINPTIN Enrolled agent numberEnrolled agent number CTECCTEC CA state bar number CA state bar number CA CPACA CPA Foreign country name Foreign postal code Foreign province/state/county STATE OF CALIFORNIAFranchise Tax BoardBusiness Entity or Group Nonresident Power of Attorney DeclarationCALIFORNIA FORM3520-BE en-USUse this legal document to authorize a speci037c individual(s) to receive con037dential information and represent you in all matters before the Franchise Tax Board (FTB). en-USPart I 226 Business Entity Informationen-USCheck only one box below. If you select both boxes, your POA Declaration will be invalid and will be rejected.en-USPart II 226 Representative(s)en-USOnly individuals may be named as representative(s). You must list a primary representative below. The business entity in en-USPart Ien-US appoints the following en-USindividual(s) as attorney(s)-in-fact. To appoint additional representative(s), complete Side 4. Each representative listed on your POA Declaration will en-UShave the ability to remove a representative from your POA Declaration. American LegalNet, Inc. www.FormsWorkFlow.com Side 2 þ­ þ FTB 3520-BE þ 2018 8562183 2. þ Receive, but not endorse, refund check(s) þ . ......................................................... Yes þ No 3. þ Waive the California statutes of limitations (SOL) þ . .................................................... Yes þ No 4. þ Execute settlement and closing agreements þ . ........................................................ Yes þ No 5. þ Other acts (describe on Side 5).................................................................. Yes þ No 1. þ Add representative(s) þ . ......................................................................... Yes þ No 2. þ Authorized Speci037c Income Periods* ............................................................ þ . Yes þ No 2262a.2b.2c.2d.226226226Year Begins:(mm/dd/yyyy)Year Ends:(mm/dd/yyyy) 1. þ Authorized All Years ......................................................................... þ . Yes þ NoOren-USPart III 226 Authorization for All Years or Specific Income Periods Your POA Declaration Coversen-USYou must check either the 223Yes224 or 223No224 box below. Your selection authorizes representatives in en-USPart IIen-US and on en-USSide 4en-US to contact FTB about your en-USaccount, receive and inspect your con037dential information, represent you in all FTB matters, and request information we receive from the Internal en-USRevenue Service (IRS) for either question 1 or 2 indicated below.en-USIf you authorize 223all years224 and 223speci037c income periods,224 the speci037c income periods privilege prevails. Enter 223en-USNAen-US224 (not applicable) or strike through en-USany blank year 037elds in question 2a through 2d. If you do not check either the 223Yes224 or 223No224 box or check both the 223Yes224 and 223No224 box, we will process en-USthe authorization as a 223No.224 This may cause your POA Declaration to be invalid, and it may be rejected. If you authorized all years, this will include en-USprevious, current, and future years up to the expiration date. If you authorized 223speci037c income periods,224 you can designate future years or income en-USperiods up to en-US037ve yearsen-US from the POA Declaration signature date. * þ en-USFor example, þ Single Year: þ 01/01/2018-12/31/2018 þ Year Range: þ 01/01/2018-06/30/2018 þ Multiple Years: þ 01/01/2016-12/31/2018 en-USPart IV 226 Additional Authorizationsen-USCheck either the 223Yes224 or 223No224 box below for additional authorizations you would like to grant your representative(s) in addition to those described in en-USPart IIIen-US. If you do not check either the 223Yes224 or 223No224 box or check both the 223Yes224 and 223No224 box for any additional authorizations below, we will process en-USthe authorization as a 223No.224 en-USFor more information, see instructions. American LegalNet, Inc. www.FormsWorkFlow.com FTB 3520-BE þ 2018 þ Side 3 8563183 Print NamexTitle (required for business entities)DateSignature Authorize MyFTB Full Online Account Access for Tax Professional(s) þ. ............................................ þ . Yes þ Noen-USPart V 226 Request MyFTB Full Online Account Access for Tax Professional(s)en-USYou must check either the 223Yes224 or 223No224 box below. If you check the 223Yes224 box, you are requesting to authorize or retain full online account access for en-USyour 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 en-USrequested full online account access for your tax professional(s) on your POA declaration, a separate notice will be mailed to you with an authorization en-UScode and instructions to approve or deny the online account access request. An authorization code will not be sent for tax professional(s) that have en-USexisting full online account access. en-USIf you check the 223No224 box, both the 223Yes224 and 223No224 boxes, or do not check any box, we will process the authorization as a 223No224, and your tax en-USprofessional(s) will be granted limited online account access; any existing relationships with full online account access will be changed to limited online en-USaccount access. Limited online account access includes viewing notices and most correspondence issued by FTB in the last 12 months. en-USThis online account access authorization does not affect their ability to take actions on your behalf or the information your representative can receive by en-USphone, chat, or in person.en-USIf 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 en-USexisting relationships.en-USNote:en-US Online access is not available for 540NR Group Nonresident Return accounts.en-USPart VI 226 Signature Authorizing Power of Attorney Declarationen-USTo learn about your privacy rights, how we may use your information, and the consequences for not providing the requested information, go to en-USftb.ca.gov/formsen-US and search for en-US1131en-US. To request this notice by mail, call 800.852.5711.en-USThe authority granted to the representative(s) in this POA Declaration will generally expire en-USsix yearsen-US from the date this form is signed, or on the date that en-USa POA declaration is revoked, whichever occurs 037rst.en-USI declare under penalty of perjury under the laws of the State of California that I am a corporate of037cer, general partner, authorized managing member, or en-UStax 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.en-USI understand that submitting this POA Declaration will not revoke any previously submitted POA Declarations with overlapping privileges. en-US en-USFTB will reject this POA Declaration if not signed and dated by an authorized individualen-US.en-USBy signing this POA declaration, I understand that FTB will grant limited online account access to my tax professional representative(s) unless full en-U