IRS Form 56 – If you are serving as an executor, trustee, guardian, conservator, or another type of fiduciary handling tax matters for someone else (or an estate or trust), you may need to notify the IRS using IRS Form 56, officially titled Notice Concerning Fiduciary Relationship.
This form tells the IRS that a fiduciary relationship has been created or terminated under Internal Revenue Code sections 6036 and 6903. Once filed, the IRS generally treats the fiduciary as the taxpayer for the covered tax matters, allowing you to file returns, receive notices, and handle correspondence on their behalf.
Important: Form 56 is not a power of attorney. Use Form 2848 for authorized representatives instead. It also does not update the taxpayer’s address—use Form 8822 (or 8822-B for businesses) for that.
What Is IRS Form 56?
Form 56 notifies the IRS of the creation or termination of a fiduciary relationship. A fiduciary is anyone acting in a position of trust or confidence on behalf of another person or entity, assuming their powers and duties regarding tax matters.
Common examples include:
- Executors or administrators of a decedent’s estate
- Trustees of a trust
- Court-appointed guardians or conservators
- Receivers in certain proceedings (non-bankruptcy)
- Assignees for the benefit of creditors
- Surviving spouses or sole heirs in possession of assets
The current revision of the form is November 2022, with instructions updated December 2024. Always download the latest version and instructions directly from IRS.gov/Form56.
Who Must File IRS Form 56?
You must file Form 56 if you are a fiduciary who wants to:
- Act on behalf of the taxpayer before the IRS, or
- Notify the IRS that the fiduciary relationship has ended.
Each fiduciary must file their own Form 56 (or otherwise provide notice). File a separate form for each person or entity you represent.
You do NOT use Form 56 if:
- You are a bankruptcy trustee, debtor-in-possession, or similar fiduciary in a bankruptcy proceeding (different rules under Bankruptcy Rules apply).
- You are simply an authorized representative (use Form 2848 instead).
- You only need to change an address (use Form 8822).
Note on Form 56-F: Use Form 56-F (instead of Form 56) only when the fiduciary relationship involves a financial institution such as a bank or thrift in specific circumstances.
When and Where to File Form 56?
General rule: File Form 56 as soon as you create (or terminate) the fiduciary relationship. There is no strict deadline for most situations, but filing promptly ensures the IRS directs notices and correspondence to you.
Special timing rule (non-bankruptcy proceedings): Receivers in receivership proceedings, similar fiduciaries (including in aid of foreclosure), or assignees for the benefit of creditors must file within 10 days of appointment with the Advisory Group Manager of the IRS area office having jurisdiction. You may also file a separate Form 56 with the regular service center for section 6903 notice purposes. See IRS Publication 4235 for contact details.
Where to mail Form 56:
Mail it to the Internal Revenue Service Center where the person (or entity) for whom you are acting is required to file their tax returns.
If you want to receive notices for multiple forms and one of them is Form 1040, file with the center that handles that individual’s Form 1040.
Always verify the current mailing address on IRS.gov (search “where to file Form 56” or check the latest instructions), as addresses can vary by state and tax form type. Form 56 cannot be e-filed—it must be printed, signed by hand, and mailed.
Step-by-Step: How to Complete IRS Form 56?
The form has four main parts. Complete it accurately and attach supporting evidence of your authority (e.g., letters testamentary, court orders, trust instrument). Be prepared to furnish proof if the IRS requests it.
Part I – Identification
- Name of person for whom you are acting: Enter exactly as shown on their tax return.
- Identifying number: Use the decedent’s SSN/ITIN for final individual returns or estates; use EIN for trusts, estates filing Form 706, or other entities.
- Address: Enter the address of the person/entity you represent (this does not update their address of record).
- Fiduciary’s name and address: Your information as the fiduciary. Telephone number is optional.
Section A – Authority (Check one box)
This is critical—select the correct authority for your role:
- 1a: Court appointment of testate estate (valid will exists) — attach letters testamentary or court certificate; enter date of death on line 2a.
- 1b: Court appointment of intestate estate (no valid will) — attach proof; enter date of death on line 2a.
- 1c: Court appointment as guardian or conservator — enter appointment date on line 2b.
- 1d: Fiduciary of intestate estate (no court appointment, you are the sole person in charge) — enter date of death on line 2a.
- 1e: Valid trust instrument and amendments — enter date of appointment or asset transfer on line 2b.
- 1f: Bankruptcy or assignment for the benefit of creditors.
- 1g: Other — describe the authority and enter the relevant date on line 2b.
Line 2a/2b: Complete the appropriate date field based on the box checked above.
Section B – Nature of Liability and Tax Notices
- Line 3: Check all applicable tax types (Income, Gift, Estate, Generation-skipping transfer, Employment, Excise, or Other).
- Line 4: Check all applicable federal tax forms (e.g., 1040 series, 1041, 706 series, 709, employment forms, etc.).
- Line 5: Check if your authority is limited to specific years/periods and list them.
Part II – Revocation or Termination of Notice
Complete this part only if you are ending or revoking a prior fiduciary notice:
- Section A (Total Revocation): Check box 6 if terminating all prior notices for the same matters/years. Indicate reason (court order, dissolution, or other).
- Section B (Partial Revocation): Use if partially revoking earlier notices.
- Section C (Substitute Fiduciary): Check if a new fiduciary is replacing you and provide their details.
Note: Completing Part II does not relieve any new or substitute fiduciary from filing their own Form 56.
Part III – Court and Administrative Proceedings
Complete if you were appointed by a court or governmental unit (other than bankruptcy). Provide court name/address, docket number, date/time/place of proceedings, etc. Attach a schedule if multiple proceedings.
Part IV – Signature
Sign under penalties of perjury. Enter your title (e.g., Executor, Trustee, Guardian, Personal Representative, Receiver). Date the form.
Tip: Make a copy of the completed form and all attachments for your records before mailing.
Required Attachments and Proof of Authority
The IRS expects you to have evidence of your fiduciary status. Common documents include:
- Letters testamentary or letters of administration
- Court orders or certificates of appointment
- Trust instruments or amendments naming you as trustee
- Other official documentation of your authority
You generally do not need to attach these to the initial filing unless specifically requested, but keep them ready.
Common Mistakes to Avoid
- Filing one form when multiple fiduciaries exist (each must file separately).
- Using Form 56 to change an address.
- Checking the wrong authority box in Section A.
- Failing to provide a date of death or appointment where required.
- Not signing under penalties of perjury or omitting your title.
- Mailing to the wrong IRS service center.
- Assuming the form updates the taxpayer’s last known address.
FAQs About IRS Form 56
- Do I need to file Form 56 as an executor?
Yes, in most cases if you want to handle the decedent’s final tax return, estate tax return (Form 706), or receive IRS notices on behalf of the estate. - How long does it take for the IRS to process Form 56?
Processing times vary. File early to ensure notices are redirected promptly. The IRS does not send an acknowledgment in most cases. - Can I file Form 56 electronically?
No. It must be mailed with an original signature. - What if there are multiple trustees or executors?
Each fiduciary should file their own Form 56 or otherwise notify the IRS of their status. - Does filing Form 56 mean I become personally liable for the taxes?
Generally no—the fiduciary stands in the shoes of the taxpayer for tax matters but personal liability depends on specific circumstances and state law. Consult a tax professional or attorney. - Is there a fee to file Form 56?
No, it is free to file. - What if the fiduciary relationship ends?
File Form 56 and complete Part II to notify the IRS of the termination.
Bottom Line!
IRS Form 56 is a straightforward but important notice that protects your ability to manage tax affairs as a fiduciary and ensures the IRS communicates with the right person. Download the current form and instructions from IRS.gov, complete it carefully, attach any required proof of authority, and mail it to the correct service center.
For complex estates, trusts, or court proceedings, consider consulting a qualified tax professional, estate attorney, or enrolled agent familiar with fiduciary tax matters.
This guide is for informational purposes only and is based on official IRS sources as of 2026. Tax rules can change, and your specific situation may require personalized advice.
Primary Sources
- IRS Instructions for Form 56 (Rev. 12/2024)
- IRS Form 56 (Rev. 11/2022)
- IRS.gov “About Form 56” and “Where to File” pages (updated 2026)
- Related: Publication 4235 (Collection Advisory Offices)
For the most up-to-date addresses and any future developments, always check IRS.gov/Form56 directly before filing.