What is Form 56?
Form 56, officially titled Notice Concerning Fiduciary Relationship, is used to notify the IRS when a person or entity becomes responsible for another taxpayer’s tax matters. This applies when a fiduciary, such as a guardian, executor, administrator, or trustee, is appointed to act on behalf of an individual, estate, or trust.
By filing this form, the IRS is formally informed of who is authorized to receive tax notices, respond to IRS communications, and handle the taxpayer's tax obligations. This helps prevent delays, misdirected correspondence, and confusion about who is responsible for IRS matters.
What is Form 56 used for?
Form 56 is used to notify the IRS about fiduciary relationships for tax purposes formally. Specifically, it is used to:
- Notify the IRS of the creation or termination of a fiduciary relationship under section 6903.
- Provide notice of fiduciary qualification under section 6036 when required.
- Identify the fiduciary’s name, authority, and contact information for IRS records.
- Enable the IRS to communicate directly with the fiduciary regarding tax matters related to an estate, trust, or individual.
How to fill out Form 56
Part I — Identification
- Taxpayer information: Name, identifying number (SSN/EIN), address
- Fiduciary information: Name, address, phone (optional)
- Authority: Check the box that describes your fiduciary role (executor, trustee, guardian, bankruptcy, other)
- Dates:
- Date of death (if estate-related)\ - Date fiduciary authority began
- Tax matters covered:
- Type of tax (income, estate, gift, employment, etc.)\ - Applicable tax form numbers\ - Specific tax years or periods, if limited
Part II — Revocation or Termination
- Check if you are ending all fiduciary authority or partially revoking it
- Provide the reason for termination
- If applicable, list a substitute fiduciary
Part III — Court and Administrative Proceedings
- Name and address of the court or agency
- Docket or case number
- Date the proceeding began (Leave blank if no court or agency was involved.)
Part IV — Signature
- Sign and date the form as the fiduciary
- Include your title, if applicable
Form 56 does not grant authority. It only notifies the IRS of fiduciary authority already established by law, court order, or trust instrument.
Who is required to fill out Form 56?
Fiduciaries, including those acting on behalf of individuals, estates, or trusts, are responsible for completing Form 56. Receivers and assignees also use this form for creditors.
After completion, the Internal Revenue Service uses Form 56 to track changes in fiduciary status, which can affect tax obligations and reporting requirements by determining who is authorized to receive IRS notices and handle tax matters on behalf of the taxpayer.
When is Form 56 not required?
Form 56 is not necessary if there is no change in the fiduciary relationship, and the fiduciary relationship has already been reported to the IRS. Additionally, individuals without legal responsibility for managing an estate, trust, or another person’s tax matters do not need to file Form 56.
When is Form 56 due?
The deadline for Form 56 is when a fiduciary relationship is created or terminated. For receivers and assignees for the benefit of creditors, it must be filed within 10 days of the appointment date. For other fiduciary relationships, file it promptly after establishing or ending your duties.
How to get a blank Form 56
The Internal Revenue Service (IRS) issues Form 56, Notice Concerning Fiduciary Relationship. Our platform provides a blank version of Form 56 (PDF)that you can easily fill out and download. Please note that PDF Guru helps you prepare the form, but does not submit or file it with the IRS.
Do you need to sign Form 56?
Yes, you need to sign Form 56. The signature certifies that all information provided is accurate and truthful, which is vital for the form's validity and the fiduciary's legal responsibilities. To fill out and download your form, use PDF Guru’s editing tools. Remember to check for the latest updates regarding signature requirements before finalizing your submission, as PDF Guru does not support form submissions.
Where to file Form 56?
First, ensure you've accurately completed IRS Form 56 online. Then, mail it to the IRS Center where the individual you represent files tax returns.
Remember, Form 56 cannot be e-filed with the 1040 return. It must be submitted separately. For detailed guidance, consult the Form 56 Instructions.
Other documents related to Form 56
- Form 2848 — Power of Attorney Used to authorize someone to represent a taxpayer before the IRS. Unlike Form 56, it grants representation rights but does not establish fiduciary responsibility.
- Form 8821 — Tax Information Authorization Allows a third party to receive tax information only. It does not permit action or decision-making, which is why it’s more limited than Form 56.
- Form 1041 — Estate and Trust Income Tax Return Filed for estates and trusts with taxable income. Fiduciaries often file Form 56 so the Internal Revenue Service knows who is responsible for these filings.
- Form 706 — Estate Tax Return Used to report estate taxes after someone’s death. Executors typically file Form 56 to notify the IRS of their authority.
- Form 1040 (Final Return) Filed for a deceased person’s final tax year. A personal representative may submit Form 56 so the IRS knows who can act for the taxpayer.
- Form 1310 — Claiming a Refund for a Deceased Taxpayer Used to request a refund owed to a deceased person. Form 56 may accompany it to confirm fiduciary authority.
