Form 56 Notice Concerning Fiduciary Relationship

(Rev. April 2002) OMB No. 1545-0013

Department of the Treasury
Internal Revenue Service (Internal Revenue Code sections 6036 and 6903)
Part I Identification
Name of person for whom you are acting (as shown on the tax return) Identifying number Decedent’s social security no.

Address of person for whom you are acting (number, street, and room or suite no.)

City or town, state, and ZIP code (If a foreign address, see instructions.)

Fiduciary’s name

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

City or town, state, and ZIP code Telephone number (optional)

( )
Part II Authority
1 Authority for fiduciary relationship. Check applicable box:
a(1) Will and codicils or court order appointing fiduciary (2) Date of death
b(1) Court order appointing fiduciary (2) Date (see instructions)
c Valid trust instrument and amendments
d Other. Describe

Part III Tax Notices

Send to the fiduciary listed in Part I all notices and other written communications involving the following tax matters:
2 Type of tax (estate, gift, generation-skipping transfer, income, excise, etc.)

3 Federal tax form number (706, 1040, 1041, 1120, etc.)

4 Year(s) or period(s) (if estate tax, date of death)

Part IV Revocation or Termination of Notice
Section A—Total Revocation or Termination
5 Check this box if you are revoking or terminating all prior notices concerning fiduciary relationships on file with the Internal
Revenue Service for the same tax matters and years or periods covered by this notice concerning fiduciary relationship

Reason for termination of fiduciary relationship. Check applicable box:

a Court order revoking fiduciary authority
b Certificate of dissolution or termination of a business entity
c Other. Describe

Section B—Partial Revocation
6a Check this box if you are revoking earlier notices concerning fiduciary relationships on file with the Internal Revenue Service for
the same tax matters and years or periods covered by this notice concerning fiduciary relationship

b Specify to whom granted, date, and address, including ZIP code.

Section C—Substitute Fiduciary

7 Check this box if a new fiduciary or fiduciaries have been or will be substituted for the revoking or terminating fiduciary(ies) and
specify the name(s) and address(es), including ZIP code(s), of the new fiduciary(ies)

Part V Court and Administrative Proceedings

Name of court (if other than a court proceeding, identify the type of proceeding and name of agency) Date proceeding initiated

Address of court Docket number of proceeding

City or town, state, and ZIP code Date Time a.m. Place of other proceedings
p.m.
I certify that I have the authority to execute this notice concerning fiduciary relationship on behalf of the taxpayer.

Please
Sign

Fiduciary’s signature Title, if applicable Date
Here

Fiduciary’s signature Title, if applicable Date

For Paperwork Reduction Act and Privacy Act Notice, see back page. Cat. No. 16375I Form 56 (Rev. 4-2002)
Form 56 (Rev. 4-2002) Page 2
Proceedings (other than bankruptcy) and Part IV—Revocation or
General Instructions assignments for the benefit of creditors. A
Section references are to the Internal fiduciary who is appointed or authorized to
Termination of Notice
Revenue Code unless otherwise noted. act as: Complete this part only if you are revoking or
terminating a prior notice concerning a
● A receiver in a receivership proceeding or
Purpose of Form similar fiduciary (including a fiduciary in aid of
fiduciary relationship. Completing this part will
You may use Form 56 to notify the IRS of the relieve you of any further duty or liability as a
foreclosure), or
creation or termination of a fiduciary fiduciary if used as a notice of termination.
● An assignee for the benefit of creditors,
relationship under section 6903 and to give must file Form 56 on, or within 10 days of, Part V—Court and Administrative
notice of qualification under section 6036. the date of appointment with the Chief, Proceedings
Special Procedures Staff, of the area office of
Who Should File the IRS having jurisdiction over the person for Complete this part only if you have been
The fiduciary (see Definitions below) uses whom you are acting. appointed a receiver, trustee, or fiduciary by a
Form 56 to notify the IRS of the creation, or court or other governmental unit in a
The receiver or assignee may also file a
termination, of a fiduciary relationship under proceeding other than a bankruptcy
separate Form 56 with the service center
section 6903. For example, if you are acting proceeding.
where the person for whom the fiduciary is
as fiduciary for an individual, a decedent’s acting is required to file tax returns to provide If proceedings are scheduled for more than
estate, or a trust, you may file Form 56. If the notice required by section 6903. one date, time, or place, attach a separate
notification is not given to the IRS, notices schedule of the proceedings.
sent to the last known address of the taxable Specific Instructions Assignment for the benefit of creditors.
entity, transferee, or other person subject to You must attach the following information:
tax liability are sufficient to satisfy the Part I—Identification 1. A brief description of the assets that
requirements of the Internal Revenue Code.
Provide all the information called for in this were assigned and
Receivers and assignees for the benefit of part. 2. An explanation of the action to be taken
creditors also file Form 56 to give notice of
Identifying number. If you are acting for an regarding such assets, including any
qualification under section 6036. However, a
individual, an individual debtor, or other hearings, meetings of creditors, sale, or other
bankruptcy trustee, debtor in possession, or
person whose assets are controlled, the scheduled action.
other like fiduciary in a bankruptcy
proceeding is not required to give notice of identifying number is the social security
number (SSN). If you are acting for a person Signature
qualification under section 6036. Trustees,
etc., in bankruptcy proceedings are subject to other than an individual, including an estate Sign Form 56 and enter a title describing your
the notice requirements under title 11 of the or trust, the identifying number is the role as a fiduciary (e.g., assignee, executor,
United States Code (Bankruptcy Rules). employer identification number (EIN). guardian, trustee, personal representative,
Decedent’s SSN. If you are acting on behalf receiver, or conservator).
Definitions of a decedent, enter the decedent’s SSN
Fiduciary. A fiduciary is any person acting in shown on his or her final Form 1040 in the Paperwork Reduction Act and Privacy Act
a fiduciary capacity for any other person (or space provided. Notice. We ask for the information on this
terminating entity), such as an administrator, Address. Include the suite, room, or other form to carry out the Internal Revenue laws of
conservator, designee, executor, guardian, unit number after the street address. the United States. Form 56 is provided for
receiver, trustee of a trust, trustee in If the postal service does not deliver mail to your convenience and its use is voluntary.
bankruptcy, personal representative, person the street address and the fiduciary (or Under section 6109 you must disclose the
in possession of property of a decedent’s person) has a P.O. box, show the box social security number or employer
estate, or debtor in possession of assets in number instead of the street address. identification number of the individual or
any bankruptcy proceeding by order of the For a foreign address, enter the information entity for which you are acting. The principal
court. in the following order: city, province or state, purpose of this disclosure is to secure proper
Person. A person is any individual, trust, and country. Follow the country’s practice for identification of the taxpayer. We also need
estate, partnership, association, company or entering the postal code. Please do not this information to gain access to the tax
corporation. abbreviate the country name. information in our files and properly respond
to your request. If you do not disclose this
Decedent’s estate. A decedent’s estate is a information, we may suspend processing the
taxable entity separate from the decedent Part II—Authority
notice of fiduciary relationship and not
that comes into existence at the time of the Line 1a. Check the box on line 1a if the consider this as proper notification until you
decedent’s death. It generally continues to decedent died testate (i.e., having left a valid provide the information.
exist until the final distribution of the assets will) and enter the decedent’s date of death.
of the estate is made to the heirs and other You are not required to provide the
Line 1b. Check the box on line 1b if the information requested on a form that is
beneficiaries. decedent died intestate (i.e., without leaving subject to the Paperwork Reduction Act
Terminating entities. A terminating entity, a valid will). Also, enter the decedent’s date unless the form displays a valid OMB control
such as a corporation, partnership, trust, etc., of death and write “Date of Death” next to number. Books or records relating to a form
only has the legal capacity to establish a the date. or its instructions must be retained as long as
fiduciary relationship while it is in existence. Assignment for the benefit of creditors. their contents may become material in the
Establishing a fiduciary relationship prior to Enter the date the assets were assigned to administration of any Internal Revenue law.
termination of the entity allows the fiduciary you and write “Assignment Date” after the Generally, tax returns and return information
to represent the entity on all tax matters after date. are confidential as required by section 6103.
it is terminated.
Proceedings other than bankruptcy. The time needed to complete and file this
When and Where To File Enter the date you were appointed or took form will vary depending on individual
possession of the assets of the debtor or circumstances. The estimated average time
Notice of fiduciary relationship. Generally, other person whose assets are controlled. is:
you should file Form 56 when you create (or
terminate) a fiduciary relationship. To receive Caution: You must be prepared to furnish Recordkeeping 8 min.
tax notices upon creation of a fiduciary evidence that substantiates your authority to Learning about the
relationship, file Form 56 with the Internal act as a fiduciary for the person for whom you law or the form 32 min.
Revenue Service Center where the person for are acting.
Preparing the form 46 min.
whom you are acting is required to file tax Part III—Tax Notices Copying, assembling, and
returns. If you wish to receive tax notices for sending the form to the IRS 15 min.
more than one form and one of the forms is Complete this part if you want the IRS to
Form 1040, file Form 56 with the Internal send you tax notices regarding the person for If you have comments concerning the
Revenue Service Center where the person for whom you are acting. accuracy of these time estimates or
whom you are acting is required to file Form suggestions for making this form simpler, we
Line 2. Specify the type of tax involved. This would be happy to hear from you. You can
1040. line should also identify a transferee tax write to the Tax Forms Committee, Western
liability under section 6901 or fiduciary tax Area Distribution Center, Rancho Cordova,
liability under 31 U.S.C. 3713(b) when either CA 95743-0001. Do not send Form 56 to this
exists. address. Instead, see When and Where To
File on this page.