Instructions for Form 56

(Rev. December 2024)

Notice Concerning Fiduciary Relationship
Section references are to the Internal Revenue Code unless
otherwise noted.
Definitions
Fiduciary. A fiduciary is any person in a position of confidence
Future Developments acting on behalf of any other person. A fiduciary assumes the
For the latest information about developments related to Form 56 powers, rights, duties, and privileges of the person or entity on
and its instructions, such as legislation enacted after they were whose behalf the fiduciary is acting. Examples of fiduciaries
published, go to IRS.gov/Form56. include administrators, conservators, designees, executors,
guardians, receivers, trustees of a trust, trustees in bankruptcy,
Photographs of Missing Children personal representatives, persons in possession of property of a
The IRS is a proud partner with the National Center for Missing & decedent’s estate, or debtors-in-possession of assets in any
Exploited Children® (NCMEC). Photographs of missing children bankruptcy proceeding by order of the court.
selected by the Center may appear in instructions on pages that Person. A person is any individual, trust, estate, partnership,
would otherwise be blank. You can help bring these children association, company, or corporation.
home by looking at the photographs and calling
1-800-THE-LOST (1-800-843-5678) if you recognize a child. 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
General Instructions final distribution of the estate’s assets is made to the heirs and
other beneficiaries.
Purpose of Form Terminating entities. A terminating entity, such as a
Form 56 is used to notify the IRS of the creation or termination of corporation, partnership, trust, etc., only has the legal capacity to
a fiduciary relationship under section 6903 and give notice of establish a fiduciary relationship while it is in existence.
qualification under section 6036. Establishing a fiduciary relationship prior to termination of the
Form 56 cannot be used to update the last known entity allows the fiduciary to represent the entity on all tax
address of the person, business, or entity for whom you matters after it is terminated.
!
CAUTION are acting. Use Form 8822, Change of Address, or Form

8822-B, Change of Address or Responsible Party—Business, to

When and Where To File
update the last known address. Notice of fiduciary relationship. Generally, you must file Form
56 when you create (or terminate) a fiduciary relationship. File
Who Must File Form 56 with the Internal Revenue Service Center where the
A fiduciary (see Definitions below) who seeks to act on behalf of person for whom you are acting is required to file tax returns.
a taxpayer before the IRS, or to inform the IRS that the fiduciary Proceedings (other than bankruptcy) and assignments for
capacity has terminated, must file Form 56 to notify the IRS of the benefit of creditors. A fiduciary who is appointed or
the creation or termination of a fiduciary relationship under authorized to act as:
section 6903. • A receiver in a receivership proceeding or similar fiduciary
(including a fiduciary in aid of foreclosure); or
Receivers and assignees for the benefit of creditors also file • An assignee for the benefit of creditors, must file Form 56
Form 56 to give notice of qualification under section 6036. on, or within 10 days of, the date of appointment with the
However, a bankruptcy trustee, debtor-in-possession, or other Advisory Group Manager, of the area office of the IRS
like fiduciary in a bankruptcy proceeding is not required to give having jurisdiction over the person for whom you are acting.
notice of qualification under section 6036. Trustees, etc., in See Pub. 4235, Collection Advisory Offices Contact
bankruptcy proceedings are subject to the notice requirements Information, for more information.
under title 11 of the United States Code (Bankruptcy Rules).
The receiver or assignee may also file a separate Form 56
Do not use Form 56 if you are notifying the IRS that you with the service center where the person for whom the fiduciary
! are the authorized representative of the taxpayer. is acting is required to file tax returns to provide the notice
CAUTION Instead, use Form 2848, Power of Attorney and
required by section 6903.
Declaration of Representative.

A fiduciary is treated by the IRS as if the fiduciary is actually Specific Instructions

the taxpayer. Upon appointment, the fiduciary automatically has
both the right and the responsibility to undertake all actions the Part I—Identification
taxpayer is required to perform. For example, the fiduciary must Provide all the information called for in this part. If there is more
file returns and pay any taxes due on behalf of the taxpayer. than one fiduciary, each fiduciary must file a separate Form 56 or
otherwise provide notice of their status to the IRS.
An authorized representative is treated by the IRS as the
agent of the taxpayer. The authorized representative can only Name. File a separate Form 56 for each person for whom you
perform the duties authorized by the taxpayer, as indicated on are acting in a fiduciary capacity. For example, if you will be filing
Form 2848. An authorized representative is not required nor the decedent’s final Form 1040 and are the executor/
permitted to do anything other than the actions explicitly administrator of the decedent’s estate, file one Form 56 entering
authorized by the taxpayer.

Instructions for Form 56 (Rev. 12-2024) Catalog Number 57937U

Jan 2, 2025 Department of the Treasury Internal Revenue Service www.irs.gov
the name of the decedent as the person for whom you are acting benefit of creditors, check the box on line 1f. Enter the date the
and file one Form 56 entering the name of the estate as the assets were assigned to you on line 2b.
name of the person for whom you are acting.
Line 1g. Other proceedings. If you are acting in a fiduciary
Identifying number. If you are acting for an individual, an capacity under circumstances different from those listed on lines
individual debtor, or other person whose assets are controlled, 1a through 1f, check the box on line 1g and describe the
the identifying number is the social security number (SSN) or authority for the fiduciary relationship in the space provided.
individual taxpayer identification number (ITIN). If you are acting Enter the date you were appointed or assets were transferred or
for a person other than an individual, the identifying number is assigned to you on line 2b.
the employer identification number (EIN).
Line 2a. Date of death. Complete this line only if you checked
Decedents. If you are acting on behalf of a decedent, enter the the box on line 1a, line 1b, or line 1d.
decedent's SSN or ITIN shown on the decedent’s final Form
Line 2b. Date of appointment or transfer of assets.
1040 in the space provided. If you are acting on behalf of a
Complete this line only if you checked the box on line 1c, 1e, 1f,
decedent’s estate that must file a Form 706, United States
or 1g.
Estate (and Generation-Skipping Transfer) Tax Return, enter the
decedent’s SSN or ITIN and the EIN (if applicable) as discussed You must be prepared to furnish evidence that
under Identifying number, earlier. ! substantiates your authority to act as a fiduciary.
Address. Include the suite, room, or other unit number after the
CAUTION

street address. Section B. Nature of Liability and Tax

If the postal service does not deliver mail to the street
address and the fiduciary has a P.O. box, show the box number
Notices
instead of the street address. Lines 3 and 4. Check the appropriate box(es) indicating the
For a foreign address, enter the information in the following type of tax and forms you will be filing in performance of your
order: city, province or state, and country. Follow the country’s fiduciary duties.
practice for entering the postal code. Do not abbreviate the Line 5. If your authority does not cover all years or tax periods,
country name. check the box and list the specific years or periods within your
Form 8822 or Form 8822-B must be used to update the authority.
! last known address of the person, business, or entity for Form 56 cannot be used to request copies of notices
whom you are acting. and correspondence.
CAUTION
!
Section A. Authority
CAUTION

Part II—Revocation or Termination of

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, Notice
having left a valid will) and have been authorized to serve by a Complete Part II only if you are revoking or terminating a prior
court of appropriate jurisdiction. Attach to your Form 56 current notice concerning a fiduciary relationship. Completing Section B
letters testamentary or a court certificate as proof of your court or C does not relieve any new or substitute fiduciary of the
appointment. Enter the decedent’s date of death on line 2a. requirement to file a Form 56 or to otherwise give notice.
Line 1b. Intestate estates with court appointment. Check
the box on line 1b if you have been appointed the administrator
Part III—Court and Administrative
or representative of an estate of a decedent who died intestate Proceedings
(that is, without leaving a valid will). Attach to your Form 56 Complete this part only if you have been appointed a receiver,
current letters testamentary or a court certificate as proof of your trustee, or fiduciary by a court or other governmental unit in a
court appointment. Enter the decedent’s date of death on proceeding other than a bankruptcy proceeding.
line 2a.
Line 1c. Guardianship. Check the box on line 1c if a court of If proceedings are scheduled for more than one date, time, or
appropriate jurisdiction has appointed you to serve as guardian, place, attach a separate schedule of the proceedings.
custodian, or conservator over the interests of another person or Assignment for the benefit of creditors. If you have been
entity. Enter the date you were appointed on line 2b. appointed as an assignee for the benefit of creditors, you must
Line 1d. Intestate estates with no court appointment. attach the following information:
Check the box on line 1d if you are the fiduciary of a decedent 1. A brief description of the assets that were assigned; and
who died intestate (that is, without leaving a valid will). Only
check this box if there is no court appointed administrator or 2. An explanation of the action to be taken regarding such
representative for the estate of the decedent and you are the assets, including any hearings, meetings of creditors, sale,
sole person charged with the property of the decedent. Enter the or other scheduled action.
decedent's date of death on line 2a.
Part IV—Signature
Line 1e. Trusts. If you were named a trustee under a valid
Sign Form 56 under penalty of perjury and enter a title
instrument, check the box on line 1e and enter the date of your
describing your role as a fiduciary (for example, assignee,
appointment or the date of the transfer of assets on line 2b.
executor, guardian, trustee, personal representative, receiver,
Line 1f. Bankruptcy or assignment for the benefit of cred­ conservator, surviving spouse, or sole heir in possession of the
itors. If you are a bankruptcy trustee or an assignee for the property of the decedent).

2 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 min.
Learning about the law or the form . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38 min.
Preparing the form . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55 min.
Copying, assembling, and sending the form to the IRS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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) 3