Information Update

You may request Power of Attorney using our online services at onlineservices.cdtfa.ca.gov. To submit a request, log in 
with your username and password, and select the account for which you want to represent. The request is located under 
the I Want To section. Choose More, then Request Power of Attorney, and follow the prompts. The account owner will 
then be able to approve or deny your request.

CDTFA-392 (S1F) REV. 16 (6-23)                                                                                                                STATE OF CALIFORNIA
POWER OF ATTORNEY                                                                         CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
TAXPAYER’S NAME                         BUSINESS OR CORPORATION NAME                                       TELEPHONE NUMBER      FAX NUMBER

SOCIAL SECURITY NUMBER         FEDERAL EMPLOYER IDENTIFICATION NUMBER                     CALIFORNIA SECRETARY OF STATE NUMBER(S)

CDTFA ACCOUNT/PERMIT(S)                                                                   EMAIL ADDRESS

MAILING ADDRESS (number and street, city, state, and ZIP Code)

 Individual       Partnership            Corporation            Limited Liability Company                   Other
As owner, officer, receiver, administrator, or trustee for the taxpayer, or as a party to the tax or fee matter before the California 
Department of Tax and Fee Administration (CDTFA), I hereby appoint (Enter below the name[s] of the individual appointee[s], their 
address[es] including ZIP Code, their telephone number[s], and their fax number[s]. Do not enter names of accounting or law firms, 
partnerships, or corporations 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

CPA NUMBER/CA BAR NUMBER/PTIN/ENROLLED AGENT NUMBER                                       CPA NUMBER/CA BAR NUMBER/PTIN/ENROLLED AGENT NUMBER 
(One is required. Use Driver License or SSN if no CPA/CA BAR/PTIN/Enrolled Agent Number.) (One is required. Use Driver License or SSN if no CPA/CA BAR/PTIN/Enrolled Agent Number.)

As attorney(s)-in-fact to represent the taxpayer(s) for the tax or fee program(s) administered by CDTFA, as indicated for the 
following tax year(s) or period(s):

Select Program                 Indicate Tax Year(s) or Period(s)
  Sales and Use Taxes 

  Special Taxes 

                                                              (The back of this form must be completed.)

CDTFA-392 (S1B) REV. 16 (6-23)
Confidential tax information may be received by the attorney(s)-in-fact (or any of them), subject to revocation, and the 
attorney(s)-in-fact (or any of them) may perform on behalf of the taxpayer(s) the following act(s) for the tax or fee matter(s) 
described on the previous page. (check the boxes for the powers 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 or fee matter pending before the 
     identified agency and attend any meetings or hearings for the specified law 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.
       To execute consents extending the statutory period for assessment or determination of taxes.
       To delegate authority or to substitute another representative.
      Other (specify): 

Does this power of attorney revoke all earlier power(s) of attorney on file with CDTFA as identified above for the same matters 
and tax years or periods covered by this form? (check the box for either yes or no):
 Yes
   No, this power of attorney does not revoke all earlier power(s) of attorney on file with CDTFA as specified for the following:  
   (specify to whom power of attorney is granted, date and address, or refer to attached copies of earlier powers)
NAME                                                                                               DATE POWER OF ATTORNEY GRANTED

ADDRESS (number and street, city, state, and ZIP Code)

Unless limited, this power of attorney will remain in effect for six years from the date this form is signed, or on the date a 
power of attorney is revoked, whichever occurs first. (specify expiration date if limited term):
TIME LIMIT/EXPIRATION DATE (for CDTFA purposes)

Signature of taxpayer(s): 
If a tax or fee matter concerns a joint return, both spouses must sign if joint representation is requested. If you are a corporate 
officer, partner, guardian, tax or fee matters partner/person, executor, receiver, registered domestic partner, administrator, or trustee 
on behalf of the taxpayer, by signing this power of attorney, you are certifying that you have the authority to execute this form on 
behalf of that taxpayer.
   If this power of attorney is not signed and dated by an authorized individual, it will be returned as invalid.
SIGNATURE                                                    TITLE (if applicable)                 DATE

PRINT NAME                                                                                         TELEPHONE NUMBER

SIGNATURE                                                    TITLE (if applicable)                 DATE

PRINT NAME                                                                                         TELEPHONE NUMBER

                                                      CLEAR          PRINT