Form 56-A Form 56-A Notice Concerning Fiduciary Relationship-Illinois Type L

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Form

I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 56-A, PAGE 1 of 2
MARGINS: TOP 13 mm (1⁄2"), CENTER SIDES.
PRINTS: HEAD To HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
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FLAT SIZE: 216 mm (8 ⁄2") ⫻ 279 mm (11")
PERFORATE: NONE
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

56-A

Department of the Treasury
Internal Revenue Service

Signature

O.K. to print
Revised proofs
requested

OMB No. 1545-1683

(Internal Revenue Code section 6903)

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Identification of Trustee of Illinois Type Land Trust

Trustee’s name

Trustee’s address (number, street, and room or suite no.)

Part II

Date

Notice Concerning Fiduciary Relationship—
Illinois Type Land Trust

(February 2001)

Part I

Action

Trust Information (see instructions)

Trust Number (Internal Identifier assigned by trustee)

City or town, state, and ZIP code

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Date trust created

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

Successor trustee’s name

Identifying number

Date trust terminated

City or town, state, and ZIP code

Date trust transferred to successor trustee

Successor trustee’s address (number, street, and room or suite no.)

City or town, state, and ZIP code

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Note: This notice is given with respect to all liabilities of the trust under the Internal Revenue Code. See instructions.

Part III

Transaction Reports—Beneficiary/Power of Direction Transaction Report 1
Complete Part III only if you are reporting that one or more beneficiaries or powers of direction are being added or
removed.

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Name of beneficiary or person with Power of Direction

Number, street, and room or suite no.

Identifying number

City or town, state, and ZIP code

Check applicable box(es) related to the person listed above.
Date
Date

Added as a beneficiary
Removed as a beneficiary

Added as Power of Direction
Removed as Power of Direction

Date
Date

Beneficiary/Power of Direction Transaction Report 2
(Complete if more than one transaction. If more than two, see instructions.)
Identifying number

Name of beneficiary or person with Power of Direction

City or town, state, and ZIP code

Number, street, and room or suite no.

Check applicable box(es) related to the person listed above.
Added as a beneficiary
Removed as a beneficiary

Date
Date

Added as Power of Direction
Removed as Power of Direction

Date
Date

I certify that I have the authority to execute this notice concerning fiduciary relationship on behalf of the Illinois Type Land Trust.

Sign
Here

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Trustee’s signature

Type or print name

Title

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

Date
Cat. No. 29510F

Form

56-A

(2-2001)

8
I.R.S. SPECIFICATIONS

TO BE REMOVED BEFORE PRINTING

INSTRUCTIONS TO PRINTERS
FORM 56-A, PAGE 2 of 2
MARGINS: TOP 13 mm (1⁄2"), CENTER SIDES.
PAPER: WHITE WRITING, SUB. 20.
FLAT SIZE: 216 mm (81⁄2") ⫻ 279 mm (11")
PERFORATE: (NONE)

PRINTS: HEAD TO HEAD
INK: BLACK

DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form 56-A (2-2001)

Page

General Instructions

Specific Instructions

Section references are to the Inter nal
Revenue Code unless otherwise noted.

Part I—Identification of Trustee of
Illinois Type Land Trust

Purpose of Form

Identifying number. Enter the taxpayer
identification number of the trustee. For
an individual this is his or her social
security number (SSN). For all others,
the identifying number is its employer
identification number (EIN).
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 has a P.O. box, show the box
number instead of the street address.

The trustee of an Illinois Type Land Trust
may use Form 56-A to notify the IRS of
the creation, modification, or termination
of a fiduciary (see Definitions below)
relationship with a beneficiary or Power
of Direction as trustee of an Illinois Type
Land Trust (see Definitions below) under
section 6903 and Rev. Rul. 63-16,
1963-1 C.B. 350. The modification of a
fiduciary relationship includes the
addition or removal of a beneficiary or
beneficiaries and the addition or removal
of person(s) with a Power of Direction.

Who Should File

If you have more than two
transactions to report, attach a schedule
in the same format containing the same
information requested in
Beneficiary/Power of Direction
Reports 1 and 2.

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Trust Number. The Trust Number is the
Trustee’s Internally Assigned Identifier.
This identifier, usually a unique number
or a unique combination of letters and
numbers, is assigned by the trustee to a
particular trust to differentiate it from any
other trusts for which the filer of this
form is the trustee. If the trustee has not
assigned this trust a unique identifier,
one should be assigned prior to filing
this form. Any combination of letters and
numbers (including hyphens) can be
used to a maximum of 18 characters.
Once a unique identifier is assigned to a
trust, it should not be changed without
notifying the IRS.
Date trust created. Always enter the date
the trust was created.
Date trust terminated. If the trust has
been terminated, enter the termination
date.
Successor trustee. If you have
transferred the trust to a successor
trustee, complete all of the entries
regarding the successor trustee.
Specific tax liabilities. Attach a list of any
specific tax liabilities of the trust that you
are aware of, if any, that this notice covers.

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The trustee of an Illinois Type Land Trust
files Form 56-A to notify the IRS of the
creation, modification, or termination of
a fiduciary relationship as trustee of an
Illinois Type Land Trust under section
6903.

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When and Where To File

Notice of fiduciary relationship—
Illinois Type Land Trust. Generally, you
should file Form 56-A when you create,
modify, or terminate a fiduciary
relationship as trustee of an Illinois Type
Land Trust. Mail the Form 56-A to:
Internal Revenue Service,
2306 East Bannister Road,
Kansas City, MO 64999.

Definitions
Illinois Type Land Trust. An Illinois Type
Land Trust is a legal and equitable title
to real estate is transferred to a trustee.
The beneficiary of the trust is entitled to
almost all other incidents of ownership
although his beneficial interest is
deemed to be an interest in the nature
of personal property.
Fiduciary. A fiduciary is any person
acting in a fiduciary capacity as the
trustee of an Illinois Type Land Trust.
Person. A person is any individual, trust,
estate, partnership, association,
company, or corporation.

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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-A is provided for your
convenience and its use is voluntary.
Under section 6109 you must disclose
the social security number or employer
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. 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 this information.
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
1 hr., 18 min.
Learning about the
law or the form
7 min.
Preparing the form
25 min.
Copying, assembling, and
sending the form to the IRS
20 min.
If you have any 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 Tax Forms
Committee, Western Area Distribution
Center, Rancho Cordova, CA
95743-0001. Do not send Form 56-A to
this address. Instead, see When and
Where To File on this page.

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Part II—Trust Information

Part III—Transaction Reports
Beneficiary/Power of Direction
Report 1. Complete this section to
report the creation or modification of an
Illinois Type Land Trust with the addition
or removal of a beneficiary or a person
with a Power of Direction. Complete
Beneficiary/Power of Direction Report
2 if more than one person is added or
removed as a beneficiary or a person
with a Power of Direction.

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