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Department of the Treasury
Internal Revenue Service
Instructions for Form 56

(Rev. December 2019)
Notice Concerning Fiduciary Relationship

Section references are to the Internal Revenue notice requirements under title 11 of the entity on all tax matters after it is
Code unless otherwise noted. United States Code (Bankruptcy Rules). terminated.
Future Developments Do not use Form 56 if you are
notifying the IRS that you are the When and Where To File
For the latest information about CAUTION! authorized representative of the
Notice of fiduciary relationship.
developments related to Form 56 and its taxpayer. Instead, use Form 2848, Power Generally, you should file Form 56 when
instructions, such as legislation enacted of Attorney and Declaration of you create (or terminate) a fiduciary
after they were published, go to IRS.gov/ Representative. relationship. File Form 56 with the Internal
Form56.
Revenue Service Center where the person
A fiduciary is treated by the IRS as if he for whom you are acting is required to file
Photographs of Missing or she is actually the taxpayer. Upon tax returns.
Children appointment, the fiduciary automatically
The IRS is a proud partner with the has both the right and the responsibility to Proceedings (other than bankruptcy)
National Center for Missing & Exploited undertake all actions the taxpayer is and assignments for the benefit of
Children® (NCMEC). Photographs of required to perform. For example, the creditors. A fiduciary who is appointed or
missing children selected by the Center fiduciary must file returns and pay any authorized to act as:
may appear in instructions on pages that taxes due on behalf of the taxpayer. • A receiver in a receivership proceeding
or similar fiduciary (including a fiduciary in
would otherwise be blank. You can help An authorized representative is treated aid of foreclosure); or
bring these children home by looking at by the IRS as the agent of the taxpayer. • An assignee for the benefit of creditors,
the photographs and calling He or she can only perform the duties must file Form 56 on, or within 10 days of,
1-800-THE-LOST (1-800-843-5678) if you authorized by the taxpayer, as indicated the date of appointment with the Advisory
recognize a child. on Form 2848. An authorized Group Manager, of the area office of the
representative is not required nor IRS having jurisdiction over the person for
General Instructions permitted to do anything other than the whom you are acting. See Pub. 4235,
actions explicitly authorized by the Collection Advisory Group Numbers and
taxpayer.
Purpose of Form Addresses, for more information.
Form 56 is used to notify the IRS of the The receiver or assignee may also file
creation or termination of a fiduciary Definitions a separate Form 56 with the service center
relationship under section 6903 and Fiduciary. A fiduciary is any person in a where the person for whom the fiduciary is
provide the qualification for the fiduciary position of confidence acting on behalf of acting is required to file tax returns to
relationship under section 6036. any other person. A fiduciary assumes the provide the notice required by section
Form 56 cannot be used to update powers, rights, duties, and privileges of 6903.
the person or entity on whose behalf he or
! the last known address of the she is acting. Examples of fiduciaries
CAUTION person, business, or entity for Specific Instructions
whom you are acting. Use Form 8822, include administrators, conservators,
Change of Address, or Form 8822-B, designees, executors, guardians,
Change of Address or Responsible receivers, trustees of a trust, trustees in Part I—Identification
Party—Business, to update the last known bankruptcy, personal representatives, Provide all the information called for in this
address. persons in possession of property of a part. If there is more than one fiduciary,
decedent’s estate, or debtors-in- each fiduciary must file a separate Form
possession of assets in any bankruptcy 56 or otherwise provide notice of their
Who Should File proceeding by order of the court. status to the IRS.
Form 56 should be filed by a fiduciary (see Person. A person is any individual, trust, Name. File a separate Form 56 for each
Definitions below) to notify the IRS of the estate, partnership, association, company, person for whom you are acting in a
creation or termination of a fiduciary or corporation. fiduciary capacity. For example, if you will
relationship under section 6903. For be filing the decedent’s final Form 1040
example, if you are acting as fiduciary for Decedent’s estate. A decedent’s estate and are the executor/administrator of the
an individual, a decedent’s estate, or a is a taxable entity separate from the decedent’s estate, file one Form 56
trust, you may file Form 56. decedent that comes into existence at the entering the name of the decedent as the
time of the decedent’s death. It generally person for whom you are acting and file
Receivers and assignees for the continues to exist until the final distribution one Form 56 entering the name of the
benefit of creditors also file Form 56 to of the estate’s assets is made to the heirs estate as the name of the person for
give notice of qualification under section and other beneficiaries. whom you are acting.
6036. However, a bankruptcy trustee,
debtor-in-possession, or other like Terminating entities. A terminating Identifying number. If you are acting for
fiduciary in a bankruptcy proceeding is not entity, such as a corporation, partnership, an individual, an individual debtor, or other
required to give notice of qualification trust, etc., only has the legal capacity to person whose assets are controlled, the
under section 6036. Trustees, etc., in establish a fiduciary relationship while it is identifying number is the social security
bankruptcy proceedings are subject to the in existence. Establishing a fiduciary number (SSN) or individual taxpayer
relationship prior to termination of the identification number (ITIN). If you are
entity allows the fiduciary to represent the

Aug 21, 2019 Cat. No. 57937U

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acting for a person other than an jurisdiction has appointed you to serve as forms you will be filing in performance of
individual, the identifying number is the guardian, custodian, or conservator over your fiduciary duties.
employer identification number (EIN). the interests of another person or entity.
Line 5. If your authority does not cover all
Enter the date you were appointed on
Decedents. If you are acting on behalf of years or tax periods, check the box and
line 2b.
a decedent, enter the decedent's SSN or list the specific years or periods within
ITIN shown on his or her final Form 1040 Line 1d. Intestate estates with no court your authority.
in the space provided. If you are acting on appointment. Check the box on line 1d if
Form 56 cannot be used to
behalf of a decedent’s estate that must file you are the fiduciary of a decedent who
request copies of notices and
a Form 706, United States Estate (and died intestate (that is, without leaving a CAUTION!
correspondence.
Generation-Skipping Transfer) Tax valid will). Only check this box if there is
Return, enter the decedent’s SSN or ITIN no court appointed administrator or
and the EIN (if applicable) as discussed representative for the estate of the Part II—Revocation or
under Identifying number, earlier. decedent and you are the sole person
charged with the property of the decedent. Termination of Notice
Address. Include the suite, room, or Complete Part II only if you are revoking or
Enter the decedent's date of death on
other unit number after the street address. terminating a prior notice concerning a
line 2a.
If the postal service does not deliver fiduciary relationship. Completing
mail to the street address and the fiduciary Line 1e. Trusts. If you were named a Section B or C does not relieve any new or
has a P.O. box, show the box number trustee under a valid instrument, check the substitute fiduciary of the requirement to
instead of the street address. box on line 1d and enter the date of your file a Form 56 or to otherwise give notice.
appointment or the date of the transfer of
For a foreign address, enter the assets on line 2b. Part III—Court and
information in the following order: city,
province or state, and country. Follow the Line 1f. Bankruptcy or assignment for Administrative
country’s practice for entering the postal the benefit of creditors. If you are a
code. Please do not abbreviate the bankruptcy trustee or an assignee for the Proceedings
country name. benefit of creditors, check the box on Complete this part only if you have been
line 1e. Enter the date the assets were appointed a receiver, trustee, or fiduciary
Form 8822 or Form 8822-B must assigned to you on line 2b. by a court or other governmental unit in a
proceeding other than a bankruptcy
CAUTION address of the person, business,
! be used to update the last known Line 1g. Other proceedings. If you are proceeding.
or entity for whom you are acting. acting in a fiduciary capacity under
circumstances different from those listed If proceedings are scheduled for more
on lines 1a through 1f, check the box on than one date, time, or place, attach a
Section A. Authority line 1g and describe the authority for the separate schedule of the proceedings.
Line 1a. Testate estates. Check the box fiduciary relationship in the space Assignment for the benefit of cred-
on line 1a if you are the executor of an provided. Enter the date you were itors. If you have been appointed as an
estate of a decedent who died testate (i.e., appointed or assets were transferred or assignee for the benefit of creditors, you
having left a valid will) and have been assigned to you on line 2b. must attach the following information:
authorized to serve by a court of Line 2a. Date of death. Complete this 1. A brief description of the assets
appropriate jurisdiction. Attach to your line only if you checked the box on line 1a, that were assigned; and
Form 56, current letters testamentary or a line 1b, or line 1d. 2. An explanation of the action to be
court certificate as proof of your court
appointment. Enter the decedent’s date of Line 2b. Date of appointment or trans taken regarding such assets, including
death on line 2a. fer of assets. Complete this line only if any hearings, meetings of creditors, sale,
you checked the box on line 1c, 1e, 1f, or or other scheduled action.
Line 1b. Intestate estates with court 1g.
appointment. Check the box on line 1b if Part IV—Signature
you have been appointed the You must be prepared to furnish
Sign Form 56 under penalty of perjury and
estate of a decedent who died intestate CAUTION authority to act as a fiduciary.
administrator or representative of an ! evidence that substantiates your enter a title describing your role as a
(that is, without leaving a valid will). Attach fiduciary (for example, assignee, executor,
guardian, trustee, personal representative,
to your Form 56, current letters Section B. Nature of receiver, conservator, surviving spouse, or
testamentary or a court certificate as proof
of your court appointment. Enter the Liability and Tax Notices sole heir in possession of the property of
the decedent).
decedent’s date of death on line 2a. Lines 3 and 4. Check the appropriate
Line 1c. Guardianship. Check the box box(es) indicating the type of tax and
on line 1c if a court of appropriate

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.

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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 from IRS.gov/FormsComments. Or you can write to the 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.

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