Form 56 Notice Concerning Fiduciary Relationship

56

Notice Concerning Fiduciary Relationship

Department of the Treasury
Internal Revenue Service

(Internal Revenue Code sections 6036 and 6903)

Form
(Rev. December 2007)

Part I

OMB No. 1545-0013

Identification

Name of person for whom you are acting (as shown on the tax return)

Identifying number

Decedent’s social security no.

Address of person for whom you are acting (number, street, and room or suite no.)

City or town, state, and ZIP code (If a foreign address, see instructions.)

Fiduciary’s name

Address of fiduciary (number, street, and room or suite no.)

City or town, state, and ZIP code

Telephone number (optional)
(

Part II

)

Authority

1

Authority for fiduciary relationship. Check applicable box:
a(1)
Will and codicils or court order appointing fiduciary
b(1)
Court order appointing fiduciary
c
Valid trust instrument and amendments
d
Other. Describe ©

Part III
2
3
4
5
6

(2) Date of death
(2) Date (see instructions)

Nature of Liability and Tax Notices

Type of tax (estate, gift, generation-skipping transfer, income, excise, etc.) ©
Federal tax form number (706, 1040, 1041, 1120, etc.) ©
Year(s) or period(s) (if estate tax, date of death) ©
If the fiduciary listed in Part I is the person to whom notices and other written communications should be sent for all items
©
described on lines 2, 3, and 4, check here
If the fiduciary listed in Part I is the person to whom notices and other written communications should be sent for some (but not all)
of the items described on lines 2, 3, and 4, check here ©
and list the applicable federal tax form number and the year(s) or
period(s) applicable

Part IV

Revocation or Termination of Notice
Section A—Total Revocation or Termination

7

Check this box if you are revoking or terminating all prior notices concerning fiduciary relationships on file with the Internal
©
Revenue Service for the same tax matters and years or periods covered by this notice concerning fiduciary relationship
Reason for termination of fiduciary relationship. Check applicable box:
a
Court order revoking fiduciary authority
b
Certificate of dissolution or termination of a business entity
c
Other. Describe ©

Section B—Partial Revocation
8a Check this box if you are revoking earlier notices concerning fiduciary relationships on file with the Internal Revenue Service for
©
the same tax matters and years or periods covered by this notice concerning fiduciary relationship
b Specify to whom granted, date, and address, including ZIP code.
©

Section C—Substitute Fiduciary
9

Check this box if a new fiduciary or fiduciaries have been or will be substituted for the revoking or terminating fiduciary and
©
specify the name(s) and address(es), including ZIP code(s), of the new fiduciary(ies)
©

For Paperwork Reduction Act and Privacy Act Notice, see back page.

Cat. No. 16375I

Form

56

(Rev. 12-2007)

Form 56 (Rev. 12-2007)

Page

2

Court and Administrative Proceedings

Part V

Name of court (if other than a court proceeding, identify the type of proceeding and name of agency)

Date proceeding initiated

Address of court

Docket number of proceeding

City or town, state, and ZIP code

Date

Time

a.m.

Place of other proceedings

p.m.

Signature

Part VI

I certify that I have the authority to execute this notice concerning fiduciary relationship on behalf of the taxpayer.

Please
Sign
Here

©

Fiduciary’s signature

Title, if applicable

Date
Form

56

(Rev. 12-2007)

Form 56 (Rev. 12-2007)

General Instructions
Section references are to the Internal
Revenue Code unless otherwise noted.
Form 56 cannot be used to
update the last known address
of the person for whom you
CAUTION are acting. Use Form 8822,
Change of Address, to make this
change.

Purpose of Form
You must notify the IRS of the creation
or termination of a fiduciary relationship
under section 6903 and give notice of
qualification under section 6036. You
may use Form 56 to provide this notice
to the IRS.

Who Should File
The fiduciary (see Definitions below)
uses Form 56 to notify the IRS of the
creation or termination of a fiduciary
relationship under section 6903. For
example, if you are acting as fiduciary
for an individual, a decedent’s estate, or
a trust, you may file Form 56.
Receivers and assignees for the
benefit of creditors also file Form 56 to
give notice of qualification under section
6036. However, a bankruptcy trustee,
debtor-in-possession, or other like
fiduciary in a bankruptcy proceeding is
not required to give notice of
qualification under section 6036.
Trustees, etc., in bankruptcy
proceedings are subject to the notice
requirements under title 11 of the United
States Code (Bankruptcy Rules).

Definitions
Fiduciary. A fiduciary is any person
acting in a fiduciary capacity for any
other person (or terminating entity), such
as an administrator, conservator,
designee, executor, guardian, receiver,
trustee of a trust, trustee in bankruptcy,
personal representative, person in
possession of property of a decedent’s
estate, or debtor-in-possession of assets
in any bankruptcy proceeding by order
of the court.
Person. A person is any individual, trust,
estate, partnership, association,
company or corporation.
Decedent’s estate. A decedent’s estate
is a taxable entity separate from the
decedent that comes into existence at
the time of the decedent’s death. It
generally continues to exist until the final
distribution of the estate’s assets is
made to the heirs and other
beneficiaries.
Terminating entities. A terminating
entity, such as a corporation,
partnership, trust, etc., only has the legal
capacity to establish a fiduciary

Page

relationship while it is in existence.
Establishing a fiduciary relationship prior
to termination of the entity allows the
fiduciary to represent the entity on all tax
matters after it is terminated.

When and Where To File
Notice of fiduciary relationship.
Generally, you should file Form 56 when
you create (or terminate) a fiduciary
relationship. File Form 56 with the
Internal Revenue Service Center where
the person for whom you are acting is
required to file tax returns.
Proceedings (other than bankruptcy)
and assignments for the benefit of
creditors. A fiduciary who is appointed
or authorized to act as:
● A receiver in a receivership proceeding
or similar fiduciary (including a fiduciary
in aid of foreclosure), or
● An assignee for the benefit of creditors,
must file Form 56 on, or within 10 days
of, the date of appointment with the
Advisory Group Manager, Advisory,
Insolvency and Quality (AIQ) Office, of the
area office of the IRS having jurisdiction
over the person for whom you are acting.
See Publication 4235, Technical Services
(Advisory) Group Addresses, for more
information.
The receiver or assignee may also file a
separate Form 56 with the service center
where the person for whom the fiduciary
is acting is required to file tax returns to
provide the notice required by section
6903.

Specific Instructions
Part I—Identification
Provide all the information called for in
this part. If there is more than one
fiduciary, each fiduciary must file (or
otherwise give notice) a separate
Form 56.
Name. File a separate Form 56 for each
person for whom you are acting in a
fiduciary capacity. For example, if you
will be filing the decedent’s final Form
1040 and are the executor/administrator
of the decedent’s estate, file one Form
56 entering the name of the decedent as
the person for whom you are acting and
file one Form 56 entering the name of
the estate as the name of the person for
whom you are acting.
Identifying number. If you are acting for
an individual, an individual debtor, or
other person whose assets are
controlled, the identifying number is the
social security number (SSN). If you are
acting for a person other than an
individual, including an estate or trust,
the identifying number is the employer
identification number (EIN).
Decedent’s SSN. If you are acting on
behalf of a decedent, enter the
decedent’s SSN shown on his or her

3

final Form 1040 in the space provided. If
you are acting on behalf of a decedent’s
estate that must file a Form 706, United
States Estate (and Generation-Skipping
Transfer) Tax Return, enter the
decedent’s SSN in addition to entering
the EIN (if applicable) as discussed
above under Identifying number.
Address. Include the suite, room, or
other unit number after the street
address.
If the postal service does not deliver
mail to the street address and the
fiduciary (or person) has a P.O. box,
show the box number instead of the
street address.
For a foreign address, enter the
information in the following order: city,
province or state, and country. Follow
the country’s practice for entering the
postal code. Please do not abbreviate
the country name.

Part II—Authority
Line 1a. Check the box on line 1a if the
decedent died testate (i.e., having left a
valid will) and enter the decedent’s date
of death.
Line 1b. Check the box on line 1b if the
decedent died intestate (i.e., without
leaving a valid will). Also, enter the
decedent’s date of death and write
“Date of Death” next to the date.
Assignment for the benefit of
creditors. Enter the date the assets
were assigned to you and write
“Assignment Date” after the date.
Proceedings other than bankruptcy.
Enter the date you were appointed or
took possession of the assets of the
debtor or other person whose assets are
controlled.
You must be prepared to
furnish evidence that
substantiates your authority to
CAUTION act as a fiduciary for the
person for whom you are acting.

Part III—Nature of Liability
and Tax Notices
Line 2. Specify the type of tax involved.
This line should also identify a transferee
tax liability under section 6901 or
fiduciary tax liability under 31 U.S.C.
3713(b) when either exists.
Line 5. If you check the box on line 5,
we will treat your address as the
address for IRS notices and
correspondence for the form(s) and
period(s) listed on lines 3 and 4.
Line 6. If you check the box on line 6,
we will treat your address as the
address for IRS notices and
correspondence for the form(s) and
period(s) that you list on line 6.

Form 56 (Rev. 12-2007)

Part IV—Revocation or
Termination of Notice
Complete this part only if you are
revoking or terminating a prior notice
concerning a fiduciary relationship.
Completing this part will relieve you of
any further duty or liability as a fiduciary
if used as a notice of termination.
However, completing Section B or C
does not relieve any new or substitute
fiduciary of the requirement to file a
Form 56 or to otherwise give notice.

Part V—Court and
Administrative Proceedings
Complete this part only if you have been
appointed a receiver, trustee, or fiduciary
by a court or other governmental unit in
a proceeding other than a bankruptcy
proceeding.
If proceedings are scheduled for more
than one date, time, or place, attach a
separate schedule of the proceedings.
Assignment for the benefit of
creditors. You must attach the following
information:
1. A brief description of the assets
that were assigned, and
2. An explanation of the action to be
taken regarding such assets, including
any hearings, meetings of creditors, sale,
or other scheduled action.

Page

Part VI—Signature
Sign Form 56 and enter a title describing
your role as a fiduciary (e.g., assignee,
executor, guardian, trustee, personal
representative, receiver, or conservator).
Paperwork Reduction Act and Privacy
Act Notice. We ask for the information
on this form to carry out the Internal
Revenue laws of the United States. Form
56 is provided for your convenience in
meeting this requirement and its use is
voluntary. Sections 6903 and 6036
require you to inform the IRS of the
creation or termination of a fiduciary
relationship. Under section 6109 you
must disclose the social security number
or other identification number of the
individual or entity for which you are
acting. The principal purpose of this
disclosure is to secure proper
identification of the taxpayer. We also
need this information to gain access to
the tax information in our files and
properly respond to your request. We
may disclose this information to the
Department of Justice for civil or
criminal litigation, and to cities, states,
and the District of Columbia for use in
administering their tax laws. We may
also disclose this information to other
countries under a tax treaty, to federal
and state agencies to enforce federal
nontax criminal laws, or to federal law
enforcement and intelligence agencies to
combat terrorism. If you do not disclose
this information, we may suspend
processing the notice of fiduciary
relationship and not consider this as
proper notification until you provide the
information. Providing false information
may subject you to penalties.

4

You are not required to provide the
information requested on a form that is
subject to the Paperwork Reduction Act
unless the form displays a valid OMB
control number. Books or records
relating to a form or its instructions must
be retained as long as their contents
may become material in the
administration of any Internal Revenue
law. Generally, tax returns and return
information are confidential as required
by section 6103.
The time needed to complete and file
this form will vary depending on
individual circumstances. The estimated
average time is:
Recordkeeping

8 min.

Learning about the
law or the form

32 min.

Preparing the form

46 min.

Copying, assembling, and
sending the form to the IRS

15 min.

If you have comments concerning the
accuracy of these time estimates or
suggestions for making this form simpler,
we would be happy to hear from you.
You can write to the Internal Revenue
Service, Tax Products Coordinating
Committee, SE:W:CAR:MP:T:T:SP,
IR-6526, 1111 Constitution Avenue, NW,
Washington, DC 20224. Do not send
Form 56 to this address. Instead, see
When and Where To File on the prior
page.