Notice Concerning Fiduciary Relationship                                                 OMB No. 1545-0013
Form  56-F                                             of Financial Institution
(Rev. December 2021)
Department of the Treasury                (Internal Revenue Code sections 6036, 6402, and 6903)                            For IRS Use Only
Internal Revenue Service                  ▶ Go to www.irs.gov/Form56F for the latest information.
Part I    Identification
1      Name of person for whom you are acting (as shown on the tax return)                              2     Employer identification number

3      Address of financial institution (number, street, and room or suite no.)

4      City, state, and ZIP code                                                                        5     Telephone no.

6       Check the applicable box for the type of financial institution:    Bank           Thrift
7       Check here ▶        if the financial institution is insolvent.
8       Enter the ending date of the financial institution’s tax year (mo., day, yr.) . . .     .     . .     .   ▶
9      Fiduciary’s name                                                                                 10   Contact person

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

12      City or town, state, and ZIP code                                                               13   Telephone no.

14      Check the applicable box if the fiduciary is a:
          Receiver               Conservator
15      Check this box ▶    if the financial institution is or was a member of a group filing a consolidated return and complete lines 16 to 21 below: 
        Lines 16 through 21 are to be completed only if the financial institution is or was a member of a group filing a consolidated return.
16      Name of person for whom you are acting (as shown on the tax return)                             17   Employer identification number

18      Address of the common parent (number, street, and room or suite no.)

19      City, state, and ZIP code

20      Check here ▶        if a copy of this form has been sent to the common parent of the group.
21      Enter the tax year(s) that the financial institution is or was a member of the consolidated group ▶

Part II   Authority
22      Evidence of fiduciary authority. Check applicable box(es), and attach copy of applicable orders:
a         Appointment of conservator                   b          Replacement of conservator
c         Appointment of receiver                      d           Order of insolvency
e         Other evidence of creation of fiduciary relationship (describe) ▶
Part III  Tax Notices

23      All notices and other written communications with regard to income, employment, and excise taxes of the financial institution (listed on 
        line 1) will be addressed to the fiduciary. Indicate below if other notices and written communications should be addressed to the 
        fiduciary. Include the type of tax, tax periods, or years involved.

Part IV   Revocation or Termination of Notice
                                           Section A—Total Revocation or Termination
24      Evidence of termination or revocation of fiduciary authority (Check applicable box(es)):
a         Certified copy of court order revoking fiduciary authority attached.
b         Copy of certificate of dissolution or termination of a business entity attached.
c         Other evidence of termination of fiduciary relationship (describe) ▶

          Under penalties of perjury, I declare that I have examined this document, including any accompanying statements, and to the best of my 
Please    knowledge and belief, it is true, correct, and complete.
Sign     ▲
Here
          Fiduciary’s signature                                            Title, if applicable                    Date
For Paperwork Reduction Act Notice, see back of form.                                 Cat. No. 12784J                      Form 56-F (Rev. 12-2021) 

Form 56-F (Rev. 12-2021)                                                                                                                         Page 2 
                                                   becomes insolvent, the fiduciary should file a 
Future Developments                                new Form 56-F and check the box on line 7.          Part II—Authority
For the latest information about developments      Note: A fiduciary (defined above), who was          Check the appropriate box and attach a copy 
related to Form 56-F and its instructions, such    appointed a fiduciary of a financial institution    of the appropriate order.
as legislation enacted after they were             prior to the issuance of Form 56-F and who 
published, go to www.irs.gov/Form56F.              still is a fiduciary for the same financial         Part III—Tax Notices
                                                   institution, should file Form 56-F with the IRS     All notices and other written communications 
General Instructions                               as soon as possible.                                with regard to income, employment, and 
Section references are to the Internal Revenue     A fiduciary (defined above), who may have           excise taxes of the financial institution will be 
Code unless otherwise noted.                       previously filed Form 56 for a financial            addressed to the fiduciary, with the exception 
                                                   institution, and is still acting as a fiduciary for of notices sent to the common parent under 
Purpose of Form                                    the same institution, should file a new Form        the provisions of Regulations section 
                                                   56-F as soon as possible.                           1.1502-77. Other notices and written 
Use Form 56-F to notify the IRS of a fiduciary                                                         communications will be addressed to the 
relationship only if that relationship is with     Where To File                                       fiduciary only as specified. For example, use 
respect to a financial institution (such as a                                                          this line to identify a transferee tax liability 
bank or a thrift). Until you notify the IRS of the For purposes of section 6402(k) and section         under section 6901.
fiduciary relationship, notices of tax liability   6903, send Form 56-F to the Internal Revenue 
sent to the last known address of the              Service Center where the financial institution      Part IV—Revocation or 
taxpayer, or transferee, subject to liability are  for whom the fiduciary is acting files its 
considered sufficient compliance by the IRS        income tax return.                                  Termination of Notice
with the requirements of the Internal Revenue      For purposes of section 6036, send Form             Complete this part if you are revoking or 
Code. However, if the financial institution is a   56-F to the Advisory Group Manager,                 terminating all prior notices concerning 
member of a consolidated group, the                Advisory, Insolvency and Quality (AIQ) Office,      fiduciary relationships on file with the IRS for 
provisions of Regulations section 1.1502-77        of the area office of the IRS having jurisdiction   the same tax matters and years or periods 
apply to the extent not modified by section        over the person for whom you are acting.            covered by this notice concerning fiduciary 
6402(k) and Regulations section 301.6402-7.                                                            relationships.
In addition, the filing of Form 56-F is a          Specific Instructions                               Signature
requirement to secure a refund pursuant to 
section 6402(k) and Regulations section            Part I—Identification                               Sign Form 56-F under penalty of perjury and 
301.6402-7.                                                                                            enter the title describing your role as a 
Section 6036 and Regulations section               Lines 1–5. Provide all the requested                fiduciary (receiver or conservator).
301.6036-1 state that a notice is required of a    information concerning the financial institution 
receiver in proceedings other than                 in this part.                                       Paperwork Reduction Act Notice. We ask 
bankruptcy, and other like fiduciaries. Section    Line 2. Section 6109 requires that the              for the information on the form to carry out 
6402(k) and Regulations section 301.6402-7         taxpayer’s identification number must be            the Internal Revenue laws of the United 
state that a fiduciary of an insolvent financial   disclosed. The principal purpose is to identify     States. You are required to give us the 
institution must file Form 56-F to secure its      the financial institution for whom you are          information. We need it to ensure that you are 
position with respect to any refund that may       acting.                                             complying with these laws and to allow us to 
be available to a consolidated group.              Line 7. Check this box if the financial             figure and collect the right amount of tax.
Section 6903 and Regulations section               institution is insolvent within the meaning of      You are not required to provide the 
301.6903-1 state that every person acting in a     12 U.S.C. 191, 12 U.S.C. 1821(c)(5)(A), 12          information requested on a form that is 
fiduciary capacity must file a written notice      U.S.C. 1464(d)(2)(A), 12 U.S.C. 1464(d)(2)(C)(i),   subject to the Paperwork Reduction Act 
with the IRS.                                      or any applicable state law (or any successor       unless the form displays a valid OMB control 
                                                   statute that adopts a substantially similar         number. Books or records relating to a form 
Who Should File                                    statute).                                           or its instructions must be retained as long as 
Form 56-F should be filed instead of Form 56,      Lines 9–13. Provide all the requested               their contents may become material in the 
Notice Concerning Fiduciary Relationship, by       information regarding the fiduciary in this part.   administration of any Internal Revenue law. 
the federal agency acting as a fiduciary           For example, on line 9, enter the full name of      Generally, tax returns and return information 
(defined below) in order to notify the IRS of      the fiduciary (such as the Federal Deposit          are confidential, as required by section 6103.
the creation, termination, or change in status     Insurance Corporation or similar federal            The time needed to complete and file Form 
of a fiduciary relationship with a financial       agency).                                            56-F will vary depending on individual 
institution.                                       Line 10. The contact person should be the           circumstances. The estimated average time is:
                                                   individual within the federal agency who has        Recordkeeping       .  .   . . 7 hrs., 39 min.
Definition                                         the authority to handle all tax matters on          Learning about the  
Fiduciary. A fiduciary means the Federal           behalf of the financial institution.                law or the form     .  .   . .   .  . 47 min.
Deposit Insurance Corporation, or other            Lines 16–21. Provide all the requested              Preparing the form     .   . .   .  . 57 min.
federal agency authorized by law to act as a       information in this part concerning the 
receiver or conservator of a financial             common parent of a consolidated group that          Copying, assembling,  
institution. The term also includes any federal    includes (or included) the financial institution    and sending the form  
instrumentality, subsidiary, or agency that is a   (if applicable).                                    to the IRS   .  .   .  .   . .   .  .      0 min.
predecessor or successor of this agency that       If the form is submitted in compliance with         If you have comments concerning the 
is so authorized.                                  the regulations under section 6402(k), the          accuracy of these time estimates or 
                                                   identification number of the common parent          suggestions for making Form 56-F simpler, 
When To File                                       should be disclosed.                                we would be happy to hear from you. You can 
Form 56-F must be filed with the IRS within 10     If the financial institution was a member of        send us comments from www.irs.gov/
days from the date the fiduciary is appointed      more than one consolidated group during any         FormComments. Or you can send your 
to act as a receiver or conservator. In addition,  year(s) to which the fiduciary may claim a          comments to:
it should be filed in every subsequent tax year    refund under section 6402(k), then the              Internal Revenue Service                             
that the fiduciary continues to act as the         fiduciary must file a separate Form 56-F            Tax Forms and Publications 
receiver or conservator for that financial         providing the information on each parent.           1111 Constitution Ave. NW, IR-6526    
institution for purposes of section 6402(k).       Line 20. Check the box if a copy of the form        Washington, DC 20224
If a Form 56-F has been filed for a solvent        was sent to the appropriate common parent           Do not send the form to this address. 
financial institution by the fiduciary and         in compliance with Regulations section              Instead, see Where To File on this page.
subsequently that financial institution            301.6402-7.