Form 56, Notice Concerning Fiduciary Relationship

Instructions for Form 56
(Rev. December 2024)

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

Future Developments

For the latest information about developments related to Form 56
and its instructions, such as legislation enacted after they were
published, go to IRS.gov/Form56.

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General Instructions
Purpose of Form

Form 56 is used to notify the IRS of the creation or termination of
a fiduciary relationship under section 6903 and give notice of
qualification under section 6036.
Form 56 cannot be used to update the last known
address of the person, business, or entity for whom you
CAUTION are acting. Use Form 8822, Change of Address, or Form
8822-B, Change of Address or Responsible Party—Business, to
update the last known address.

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Who Must File

A fiduciary (see Definitions below) who seeks to act on behalf of
a taxpayer before the IRS, or to inform the IRS that the fiduciary
capacity has terminated, must file Form 56 to notify the IRS of
the creation or termination of a fiduciary relationship under
section 6903.
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).
Do not use Form 56 if you are notifying the IRS that you
are the authorized representative of the taxpayer.
CAUTION Instead, use Form 2848, Power of Attorney and
Declaration of Representative.

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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 the fiduciary 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-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 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 must 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, of the area office of the IRS
having jurisdiction over the person for whom you are acting.
See Pub. 4235, Collection Advisory Offices Contact
Information, 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

A fiduciary is treated by the IRS as if the fiduciary 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.

Part I—Identification

An authorized representative is treated by the IRS as the
agent of the taxpayer. The authorized representative can only
perform the duties authorized by the taxpayer, as indicated on
Form 2848. An authorized representative is not required nor
permitted to do anything other than the actions explicitly
authorized by the taxpayer.

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

Jan 2, 2025

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.

Instructions for Form 56 (Rev. 12-2024) Catalog Number 57937U
Department of the Treasury Internal Revenue Service www.irs.gov

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 the decedent’s 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.
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.
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. Do not abbreviate the
country name.

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CAUTION

Form 8822 or Form 8822-B must be used to update the
last known address of the person, business, or entity for
whom you are acting.

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 (that is,
having left a valid will) and have been authorized to serve by a
court of appropriate jurisdiction. Attach to your Form 56 current
letters testamentary or a court certificate as proof of your court
appointment. Enter the decedent’s date of death on line 2a.
Line 1b. Intestate estates with court appointment. Check
the box on line 1b if you have been appointed the administrator
or representative of an estate of a decedent who died intestate
(that is, without leaving a valid will). Attach to your Form 56
current letters testamentary or a court certificate as proof of your
court appointment. Enter the decedent’s date of death on
line 2a.
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 the interests of another person or
entity. Enter the date you were appointed on line 2b.
Line 1d. Intestate estates with no court appointment.
Check the box on line 1d if you are the fiduciary of a decedent
who died intestate (that is, without leaving a valid will). Only
check this box if there is no court appointed administrator or
representative for the estate of the decedent and you are the
sole person charged with the property of the decedent. Enter the
decedent's date of death on line 2a.
Line 1e. Trusts. If you were named a trustee under a valid
instrument, check the box on line 1e and enter the date of your
appointment or the date of the transfer of assets on line 2b.
Line 1f. Bankruptcy or assignment for the benefit of cred­
itors. If you are a bankruptcy trustee or an assignee for the

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benefit of creditors, check the box on line 1f. Enter the date the
assets were assigned to you on line 2b.
Line 1g. Other proceedings. If you are acting in a fiduciary
capacity under circumstances different from those listed on lines
1a through 1f, check the box on line 1g and describe the
authority for the fiduciary relationship in the space provided.
Enter the date you were appointed or assets were transferred or
assigned to you on line 2b.
Line 2a. Date of death. Complete this line only if you checked
the box on line 1a, line 1b, or line 1d.
Line 2b. Date of appointment or transfer of assets.
Complete this line only if you checked the box on line 1c, 1e, 1f,
or 1g.

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

CAUTION

Section B. Nature of Liability and Tax
Notices
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.
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.

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Form 56 cannot be used to request copies of notices
and correspondence.

CAUTION

Part II—Revocation or Termination of
Notice

Complete Part II only if you are revoking or terminating a prior
notice concerning a fiduciary relationship. 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 III—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. 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.

Part IV—Signature

Sign Form 56 under penalty of perjury and enter a title
describing your role as a fiduciary (for example, assignee,
executor, guardian, trustee, personal representative, receiver,
conservator, surviving spouse, or sole heir in possession of the
property of the decedent).

Instructions for Form 56 (Rev. 12-2024)

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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9 min.
38 min.
55 min.
19 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 send us comments through IRS.gov/FormsComments. Or you can write to:
Internal Revenue Service
Tax Forms and Publications Division
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224
Don’t send the form to this office. Instead, see When and Where To File, earlier.

Instructions for Form 56 (Rev. 12-2024)

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