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The BOE 392 form is an essential document for individuals and businesses navigating tax matters with the California Board of Equalization (BOE) and the California Department of Tax and Fee Administration (CDTFA). Designed as a Power of Attorney and General Authorization, this form allows taxpayers to appoint authorized representatives to manage their tax issues effectively. It requires key information such as the taxpayer’s name, business details, and contact information, ensuring a streamlined process for communication with the BOE. Additionally, taxpayers must specify the type of tax matters involved, such as property tax or taxes on insurers, and can grant a general authorization or specific powers to their appointees. The form also outlines the extent of authority given to representatives, including the ability to receive confidential tax information, attend meetings, and execute necessary documentation on behalf of the taxpayer. Importantly, any previous powers of attorney related to the same matters are automatically revoked upon the submission of the BOE 392, simplifying matters by ensuring there is a clear and current representation. Understanding the BOE 392 form is crucial for ensuring proper representation and compliance with California tax regulations.
Boe 392 Example
STATE OF CALIFORNIA |
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POWER OF ATTORNEY / |
BOARD OF EQUALIZATION |
GENERAL AUTHORIZATION |
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Check the appropriate Board division below. Please note that a separate form must be completed and provided to each Board division checked.
BOARD OF EQUALIZATION BOARD PROCEEDINGS DIVISION PO BOX 942879, MIC: 80 SACRAMENTO, CA
BOARD OF EQUALIZATION
TAXPAYER’S NAME
BUSINESS OR CORPORATION NAME
TELEPHONE NUMBER
FAX NUMBER
FEDERAL EMPLOYER IDENTIFICATION NUMBER
CALIFORNIA SECRETARY OF STATE NUMBER(S)
BOARD OF EQUALIZATION ACCOUNT/APPEAL NUMBER
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION ACCOUNT (if applicable)
MAILING ADDRESS (number and street, city, state, ZIP Code)
EMAIL ADDRESS
Individual |
Partnership |
Corporation |
Limited Liability Company |
Other |
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As owner, officer, receiver, administrator, or trustee for the taxpayer, or as a party to the tax matter before the:
Board of Equalization (BOE), or as jointly administered by the California Department of Tax and Fee Administration (CDTFA) and BOE
I hereby appoint: [enter below the name(s) of the individual appointee(s), their address(es) (including ZIP Code), their telephone number(s) and fax
others, as the appointee name]
APPOINTEE NAME
APPOINTEE NAME
APPOINTEE BUSINESS NAME (if applicable)
APPOINTEE BUSINESS NAME (if applicable)
APPOINTEE ADDRESS (number and street)
APPOINTEE ADDRESS (number and street)
(city) |
(state) |
(ZIP Code) |
(city) |
(state) |
(ZIP Code) |
EMAIL ADDRESS
EMAIL ADDRESS
TELEPHONE NUMBER
FAX NUMBER
TELEPHONE NUMBER
FAX NUMBER
As
Property tax programs administered by BOE |
Tax on Insurers (jointly administered with CDTFA) |
Alcoholic Beverage Tax (jointly administered with CDTFA) |
Other: |
SPECIFY THE TAX YEAR(S) OR PERIOD(S)
(The back of this form must be completed)
The
[check the box(es) for the power(s) granted]
General authorization (including all acts described below).
Specific authorization (selected acts described below).
To confer and resolve any assessment, claim, or collection of a deficiency or other tax matter pending before the identified Board division and attend any meetings or hearings thereto for the specified matter(s) identified above.
To receive, but not to endorse and collect, checks in payment of any refund of taxes, penalties, or interest. To execute petitions, claims for refund, and/or amendments thereto.
To execute consents extending the statutory period for assessment or determination of taxes. To delegate authority or to substitute another representative.
Other (specify):
This power of attorney/general authorization revokes all earlier power(s) of attorney/general authorizations on file with the Board of Equalization as identified above for the same matters and years or periods covered by this form, except for the following: [specify to whom granted, date and address, or refer to attached copies of earlier power(s)]
NAME
DATE POWER OF ATTORNEY/GENERAL AUTHORIZATION GRANTED
ADDRESS (number and street, city, state, ZIP Code)
Unless limited, this power of attorney will remain in effect until the final resolution of all tax matters specified herein.
(specify expiration date if limited term)
TIME LIMIT/EXPIRATION DATE (for Board of Equalization purposes)
Signature of
►IF THIS POWER OF ATTORNEY/GENERAL AUTHORIZATION IS NOT SIGNED AND DATED BY AN AUTHORIZED INDIVIDUAL, IT WILL BE RETURNED AS INVALID.
SIGNATURE |
TITLE (if applicable) |
DATE |
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PRINT NAME |
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TELEPHONE NUMBER |
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SIGNATURE |
TITLE (if applicable) |
DATE |
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PRINT NAME |
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TELEPHONE NUMBER |
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CLEAR
File Breakdown
| Fact Name | Detail |
|---|---|
| Purpose | The BOE-392 form serves as a Power of Attorney for taxpayers, allowing designated individuals to represent them before the California State Board of Equalization. |
| Completion Requirements | Each Board division that the taxpayer seeks representation for requires a separate BOE-392 form to be filled out. |
| Governing Laws | The use and guidelines for the BOE-392 are established under California Revenue and Taxation Code, specifically regarding tax powers and representation. |
| Duration of Authorization | This Power of Attorney remains effective until the final resolution of the specified tax matters, unless an expiration date is provided. |
| Revocation Clause | Submitting a new BOE-392 form automatically revokes all prior Power of Attorney designations related to the same matters and time periods. |
Guide to Using Boe 392
Filling out the BOE-392 form requires attention to detail to ensure accuracy. This form is crucial for granting authority to another individual regarding tax matters. Follow these steps to properly complete the form and submit it appropriately.
- Obtain the BOE-392 form, either online or from the Board of Equalization.
- Identify the Board division relevant to your situation and check the appropriate box at the top of the form. Remember, a separate form is necessary for each division checked.
- Fill in your name, business or corporation name, telephone number, and fax number in the provided fields.
- Enter your Federal Employer Identification Number, California Secretary of State Number(s), and Board of Equalization Account/Appeal Number.
- Provide your mailing address, including number and street, city, state, and ZIP code.
- Specify your email address in the designated field.
- Indicate your status as an individual, partnership, corporation, limited liability company, or other.
- List the name(s) of the appointee(s) you are granting authority to, along with their address(es), telephone number(s), and fax number(s). Do not enter accounting or law firms as appointees.
- Detail the type(s) of tax matter(s) for which the representation is granted.
- Specify the tax year(s) or period(s) relevant to the appointment.
- On the back of the form, select the powers you wish to grant to the appointee(s), checking the appropriate boxes.
- Indicate if this authorization revokes any earlier powers of attorney or general authorizations, and provide details if applicable.
- Sign and date the form. If joint representation is intended, obtain the signature of both spouses.
- Ensure all information is clear and legible.
- Submit the completed form to the appropriate Board division by mail or other accepted methods.
Get Answers on Boe 392
What is the BOE-392 form?
The BOE-392 form is a Power of Attorney/General Authorization form issued by the California Board of Equalization (BOE). It allows a taxpayer to appoint an individual or individuals to act on their behalf in tax matters involving specific divisions of the BOE.
Who needs to use the BOE-392 form?
This form is necessary for individuals, partnerships, corporations, or limited liability companies. If someone wishes to authorize a representative to handle tax-related matters with the BOE, they should complete this form. It's particularly useful when dealing with complex tax issues or when the taxpayer cannot attend meetings in person.
What sections need to be filled out on the BOE-392 form?
The form requires various types of information to be filled out, including:
- Taxpayer’s name and contact details
- Information about the appointee(s) including their name, address, and contact details
- The type of taxes for which the authorization applies
- Tax years or periods under consideration
Can I appoint multiple representatives using one BOE-392 form?
Yes, you can appoint multiple individuals as representatives on a single BOE-392 form. However, it's crucial to ensure that each representative's details are filled out accurately to avoid any potential issues.
What types of tax matters are covered under the BOE-392 form?
The BOE-392 form encompasses a variety of tax matters including:
- Property tax programs
- Tax on Insurers
- Alcoholic Beverage Tax
- Other specified tax matters
How long does the power of attorney last?
The authority granted through the BOE-392 form typically continues until the final resolution of all specified tax matters. If there is a need to impose a time limit, that must be specified on the form.
Is it necessary to have the form signed by both spouses for joint tax matters?
Yes, if the tax matter involves a joint return, both spouses must sign the BOE-392 form. This ensures that both parties authorize the appointed representative to act on their behalf.
What happens if the form is not signed correctly?
If the BOE-392 form is not signed and dated by an authorized individual, it will be considered invalid and returned. It is vital that the individual signing the form has the authority to represent the taxpayer.
Can earlier authorizations be revoked by this form?
Yes, the BOE-392 form automatically revokes any previous power of attorney or authorization that overlaps with the matters and tax years specified in the new form. If there are previous authorizations that should remain valid, those must be explicitly indicated on the form.
Where should the completed BOE-392 form be sent?
The completed form should be mailed to the appropriate Board division you are dealing with. The mailing addresses are provided at the top of the form, along with other contact details for the specific divisions of the BOE.
Common mistakes
When filling out the BOE-392 form, individuals often make several common mistakes that can lead to delays or complications. One frequent error involves not checking the appropriate Board division at the beginning of the form. It’s critical to ensure that the right division is selected based on the tax matter being addressed. Each division requires a separate submission, so skipping this step can result in invalid submissions. Make sure to review your selection and understand the implications of each division listed.
Another prevalent mistake is related to the incomplete or incorrect information about the taxpayer. Individuals sometimes provide inaccurate business names, telephone numbers, or federal employer identification numbers. Each of these details is vital for the Board of Equalization to process the form effectively. Double-check all entries to ensure they match your official records. Incorrect information can lead to delays in processing or even rejection of the form.
Additionally, many people neglect to complete the back of the form, which is just as essential as the front. The back section includes important authorizations that outline what the representative can do on behalf of the taxpayer. Skipping this step can undermine the authority granted and hinder the representative's ability to act effectively. Always ensure that both sides of the form are filled out thoroughly.
Another common oversight occurs when individuals fail to specify the tax matter and the relevant tax years or periods. Not clearly identifying the tax type or the period can create confusion and delays in resolution. Each matter has its particular requirements, so it's imperative to specify what you are addressing to streamline the process. Be explicit about the tax year or period to avoid any ambiguity.
Lastly, many forms are submitted without the required signature and date. The form will be deemed invalid without a proper signature from the taxpayer or authorized individual. This is a crucial step, especially if the matter involves joint representation, where both parties must sign. Don’t overlook this detail; ensure that all necessary signatures are prominently included before submission.
Documents used along the form
The BOE-392 form, a Power of Attorney used in California for tax-related matters, often requires accompanying documentation to ensure clarity and compliance with legal processes. Here are some other forms and documents frequently used alongside the BOE-392 form.
- BOE-401-A: This document is the Claim for Exemption from Local Property Tax. It allows a property owner to claim an exemption for property tax purposes, typically related to the owner's primary residence or qualifying nonprofit organizations.
- BOE-267: This is the Power of Attorney for Corporations form. It specifically assists corporate entities in designating a representative to manage their tax affairs, similar to the general BOE-392 form but focused on corporate needs.
- BOE-68: This is a Taxpayer Request for Change of Address form. It updates taxpayer information with the Board of Equalization, ensuring all correspondence is sent to the correct address following a move.
- BOE-268: This is the Authorization to Represent form, which grants permission to a designated individual to represent the taxpayer at hearings or meetings related to their tax matters.
- Form 3500A: This form is used to apply for sales and use tax permits in California. It's essential for businesses engaging in sales transactions and needs to be completed for compliance with state tax regulations.
- Form 8550: This is a Claim for Refund. Taxpayers use this document to request a refund for overpaid taxes or credits associated with their tax obligations.
Incorporating these forms can help ensure that the appropriate representatives handle tax matters effectively, reducing errors and streamlining communications with the Board of Equalization. It's essential for taxpayers to understand which documents are needed for their specific situations to maintain compliance and protect their interests.
Similar forms
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Form 2848 (Power of Attorney and Declaration of Representative): This document allows taxpayers to authorize an individual to represent them before the IRS. Similar to the BOE 392, it grants broad authority to the appointed representative for tax matters. Both forms require specific details about the taxpayer and appointee to ensure proper representation.
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Form 8821 (Tax Information Authorization): While not a power of attorney, Form 8821 allows individuals to authorize the IRS to disclose their tax information to a designated person. Like the BOE 392, it is about managing authority concerning tax matters, but it does not allow the appointed person to act on the taxpayer's behalf.
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California Form 3538 (Payment of Property Taxes): This form is similar as it deals with property tax matters within California. While the BOE 392 allows for representation in tax matters, Form 3538 is more focused on actual payment and administrative functions related to property taxes.
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Form 4506 (Request for Copy of Tax Return): This form allows a taxpayer to request copies of their previous tax returns. Similar to the BOE 392 in terms of authorizing an individual to handle specific tax-related processes, both documents highlight the importance of authorized persons in managing tax documentation and obligations.
Dos and Don'ts
When filling out the BOE-392 form, it is important to follow specific guidelines to ensure accuracy and compliance. Here are ten things you should and shouldn’t do:
- Do carefully read the instructions provided with the form to understand what information is required.
- Don't leave any required fields blank. Missing information can delay processing.
- Do double-check that you have selected the correct Board division for your submission.
- Don't use the names of businesses or firms as appointees; only individuals should be listed.
- Do include accurate contact information for both the taxpayer and the appointed representative.
- Don't sign the form without proper authority; ensure that the person signing is authorized to do so.
- Do specify the type of tax matter you are requesting assistance with in the appropriate section.
- Don't forget to sign and date the form; an unsigned form may be returned as invalid.
- Do maintain a copy of the completed form for your records after submitting.
- Don't assume that previous powers of attorney are still valid; current authorization revokes older forms.
Misconceptions
Understanding the BOE 392 form can be complex, leading to some common misconceptions. Here are seven misunderstandings about this important document:
- The BOE 392 form is only for individuals. This form can be used by various entities, including corporations, partnerships, and limited liability companies, not just individuals.
- Only one form is needed for multiple tax divisions. If you need to authorize representation for more than one board division, a separate form must be completed and submitted for each division.
- All authorized representatives must be attorneys. While many people choose to appoint attorneys, it is not a requirement. You can appoint any individual as long as they meet the necessary criteria.
- This form can be submitted without a signature. The BOE 392 form must be signed by an authorized individual. If it's not signed, it will be returned as invalid.
- Once submitted, the authorization lasts indefinitely. This power of attorney will stay in effect until the final resolution of the specified tax matters, unless a specific expiration date is included.
- The BOE 392 form is the same for all tax matters. Different tax matters may require specific information or powers to be checked on the form, so it's essential to complete it carefully based on the situation.
- The form only grants permission for simple tasks. The BOE 392 form allows the attorney(s)-in-fact or authorized representatives to perform a variety of acts on behalf of the taxpayer, including negotiating assessments and filing petitions.
Addressing these misconceptions can help individuals and entities navigate their tax representation needs more effectively. If there are any uncertainties, seeking guidance may prove beneficial.
Key takeaways
Filling out and using the BOE-392 form is an important process for anyone involved in tax matters with the State of California. Here are some key takeaways to keep in mind:
- Purpose of the Form: The BOE-392 is a Power of Attorney form that allows an individual to authorize a representative to act on their behalf concerning tax matters.
- Selecting the Division: Ensure that you check the appropriate Board division. A separate form is necessary for each division checked.
- Comprehensive Information: Provide complete details about the taxpayer, including names, addresses, contact numbers, and any relevant tax identification numbers.
- Appointee Details: Clearly list the appointee's name and contact information. Avoid including accounting or law firms as appointees.
- Tax Matters: Specify the type(s) of tax the authorization covers, whether it's property tax, alcoholic beverage tax, or another type.
- General vs. Specific Authorization: Indicate whether you want to grant general authority or specific powers. Each option has different implications for the representation.
- Revocation of Previous Authorizations: The form revokes any prior powers of attorney or authorizations related to the same tax matters unless specified otherwise.
- Signature Requirement: All signatures must be from authorized individuals. If the tax matter involves a joint return, both spouses must sign.
- Validity and Duration: The power of attorney remains in effect until the matter is resolved or until an expiration date is specified.
Using the BOE-392 form correctly ensures that your tax matters are handled efficiently and that your rights are protected. Double-check all information before submission to avoid delays.