Notice Concerning Fiduciary Relationship

Instructions for Form 56

Department of the Treasury
Internal Revenue Service

(Rev. December 2011)

Notice Concerning Fiduciary Relationship
Section references are to the Internal
Revenue Code unless otherwise noted.

notice requirements under title 11 of the
United States Code (Bankruptcy Rules).

For Disclosure, Privacy Act, and
Paperwork Reduction Act Notice, see
below.

Do not use Form 56 if you are
notifying the IRS that you are the
CAUTION authorized representative of the
taxpayer. Instead, use Form 2848, Power
of Attorney and Declaration of
Representative.

General Instructions
What’s New
The IRS has created a page on IRS.gov
for information about Form 56 and its
instructions, at www.irs.gov/form56.
Information about any recent
developments affecting Form 56 will be
posted on that page.

Photographs of Missing
Children
The IRS is a proud partner with the
National Center for Missing and Exploited
Children. Photographs of missing children
selected by the Center may appear in
instructions on pages that would
otherwise be blank. You can help bring
these children home by looking at the
photographs and calling 1-800-THELOST (1-800-843-5678) if you recognize
a child.

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.
Form 56 cannot be used to update
the last known address of the
CAUTION person for whom you are acting.
Use Form 8822, Change of Address, to
make this change.

!

!

A fiduciary is treated by the IRS as if
he or she is actually the taxpayer. Upon
appointment, the fiduciary automatically
has both the right and the responsibility to
undertake all actions the taxpayer is
required to perform. For example, the
fiduciary must file returns and pay any
taxes due on behalf of the taxpayer.
An authorized representative is treated
by the IRS as the agent of the taxpayer.
He or she can only perform the duties
authorized by the taxpayer, as indicated
on Form 2848, Power of Attorney and
Declaration of Representative. An
authorized representative is not required
nor permitted to do anything other than
the actions explicitly authorized by the
taxpayer.

Definitions
Fiduciary. A fiduciary is any person in a
position of confidence acting on behalf of
any other person. A fiduciary assumes
the powers, rights, duties, and privileges
of the person or entity on whose behalf he
or she is acting. Examples of fiduciaries
include administrators, conservators,
designees, executors, guardians,
receivers, trustees of a trust, trustees in
bankruptcy, personal representatives,
persons in possession of property of a
decedent’s estate, or debtors-inpossession of assets in any bankruptcy
proceeding by order of the court.

Who Should File

Person. A person is any individual, trust,
estate, partnership, association, company
or corporation.

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.

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.

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

Terminating entities. A terminating
entity, such as a corporation, partnership,
trust, etc., only has the legal capacity to
establish a fiduciary 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.

Jan 30, 2012

Cat. No. 57937U

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, Collection 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 a
separate Form 56 or otherwise provide
notice of their status to the IRS.
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) or individual
taxpayer identification number (ITIN). If
you are acting for a person other than an
individual, the identifying number is the
employer identification number (EIN).
Decedents. If you are acting on behalf
of a decedent, enter the decedent’s SSN

or ITIN shown on his or her 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 or ITIN and the EIN (if
applicable) as discussed under Identifying
number, earlier.

the interests of another person or entity.
Enter the date you were appointed on line
2b.

Address. Include the suite, room, or
other unit number after the street
address.

Line 1e. Bankruptcy or assignment for
the benefit of creditors If you are a
bankruptcy trustee or an assignee for the
benefit of creditors, check the box on line
1e. Enter the date the assets were
assigned to you on line 2b.

If the postal service does not deliver
mail to the street address and the
fiduciary 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.

Section A. Authority
Line 1a. Testate estates Check the box
on line 1a if you are the executor of an
estate of a decedent who died testate
(i.e., having left a valid will) and have
been authorized to serve by a court of
appropriate jurisdiction. Enter the
decedent’s date of death on line 2a.

Line 5. If your authority does not cover
all years or tax periods, check the box
and list the specific years or periods
within your authority.

Line 1d. Trusts If you were named a
trustee under a valid instrument, check
the box on line 1d and enter the date of
your appointment or the date of the
transfer of assets on line 2b.

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) on lines 4a
through 4h.

Part II—Court and
Administrative
Proceedings

Line 1f. Other proceedings If you are
acting in a fiduciary capacity under
circumstances different from those listed
on lines 1a through 1e, check the box on
line 1f. Enter the date you were appointed
or assets were transferred or assigned to
you on line 2b.

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.

Line 2a. Date of death Complete this
line only if you checked the box on line 1a
or line 1b.

Assignment for the benefit of
creditors. If you have been appointed
as an assignee 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.

Line 2b. Date of appointment or
transfer of assets Complete this line
only if you checked the box on lines 1c
through 1f.

!

You must be prepared to furnish
evidence that substantiates your
authority to act as a fiduciary.

Line 1b. Intestate estates Check the
box on line 1b if you have been appointed
the administrator or representative of an
estate of a decedent who died intestate
(i.e., without leaving a valid will). Enter the
decedent’s date of death on line 2a.

Section B. Nature of
Liability and Tax Notices

Part III—Signature

Line 1c. Guardianship Check the box
on line 1c if a court of appropriate
jurisdiction has appointed you to serve as
guardian, custodian, or conservator over

Lines 3 and 4. Check the appropriate
box(es) indicating the type of tax and
forms you will be filing in performance of
your fiduciary duties.

Sign Form 56 and enter a title describing
your role as a fiduciary (e.g., assignee,
executor, guardian, trustee, personal
representative, receiver, or conservator).

CAUTION

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.
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 . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Learning about the law or the form . . . . . . . . . . . . . .
Preparing the form . . . . . . . . . . . . . . . . . . . . . . . . . .
Copying, assembling, and sending the form to the IRS

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8 min.
32 min.
46 min.
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:M:S, 1111 Constitution Avenue, NW, IR-6526, Washington, DC 20224. Do not send Form 56 to this address.
Instead, see When and Where To File, earlier.

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