Fillable Form 56 (2019)

What is Form 56?

Form 56, Notice Concerning Fiduciary Relationship, is an Internal Revenue Service (IRS) form used to notify the IRS of the creation or termination of a fiduciary relationship and provide the qualification for the fiduciary relationship under section 6036.

IRS Form 56 should be filed by a fiduciary to notify the IRS of the creation or termination of a fiduciary relationship under section 6903.

A fiduciary is any person in a position of confidence acting on behalf of any other person. A fiduciary assumes the powers, rights, duties, and privileges of the person or entity on whose behalf he or she is acting. Examples of fiduciaries include administrators, conservators, designees, executors, guardians, receivers, trustees of a trust, trustees in bankruptcy, personal representatives, persons in possession of property of a decedent’s estate, or debtors-in-possession of assets in any bankruptcy proceeding by order of the court.

Receivers and assignees for the benefit of creditors also file the IRS 56 Form to give notice of qualification under section 6036. However, a bankruptcy trustee, debtor-in-possession, or other like fiduciary in a bankruptcy proceeding is not required to give notice of qualification under section 6036.

A fiduciary is treated by the IRS as if he or she is actually the taxpayer. Upon appointment, the fiduciary automatically has both the right and the responsibility to undertake all actions the taxpayer is required to perform.

Generally, you should file the 56 Form when you create (or terminate) a fiduciary relationship. File Form 56 IRS with the Internal Revenue Service Center where the person for whom you are acting is required to file tax returns.

How to fill out Form 56?

Filling out Form 56 is quick and simple. You can download and print a PDF copy of Form 56 from the Internal Revenue Service (IRS) website which you can manually complete. But for your convenience, you can also fill out the tax form 56 electronically on PDFRun. By following the instructions below, you can accomplish the form in minutes.

Part I – Identification

Provide all the information called for in this part. If there is more than one fiduciary, each fiduciary must file a separate Form 56 or otherwise provide notice of their status to the IRS.

Name of person for whom you are acting

Enter the name of the person (as shown on his or her tax return) for whom you are acting as a fiduciary.

File a separate Form 56 for each person for whom you are acting in a fiduciary capacity.

Identifying number

Enter that person’s identifying number.

If you are acting for an individual, an individual debtor, or another person whose assets are controlled, the identifying number is the social security number (SSN) or individual taxpayer identification number (ITIN). If you are acting for a person other than an individual, the identifying number is the employer identification number (EIN).

Decedent’s social security number

If you are acting on behalf of a decedent, enter the decedent’s social security number (SSN) or individual taxpayer identification number (ITIN) shown on his or her final Form 1040, U.S. Individual Income Tax Return.

If you are acting on behalf of a decedent’s estate that must file a Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, enter the decedent’s SSN or ITIN and the EIN (if applicable) as discussed under Identifying number, earlier.

Address of person for whom you are acting

Enter the suite, room, or other unit number after the street address of where that person resides.

If the postal service does not deliver mail to the street address and the fiduciary has a P.O. box, show the box number instead of the street address.

City or town, state, and ZIP code

Enter the city or town, state, and ZIP code of where that person resides.

For a foreign address, enter the information in the following order: city, province or state, and country. Follow the country’s practice for entering the postal code. Please do not abbreviate the country name.

Fiduciary’s name

Enter your full name.

Address of fiduciary

Enter your suite, room, or other unit number after the street.

If the postal service does not deliver mail to the street address and you have a P.O. box, show the box number instead of the street address.

City or town, state, and ZIP code

Enter your city or town, state, and ZIP code.

For a foreign address, enter the information in the following order: city, province or state, and country. Follow the country’s practice for entering the postal code. Please do not abbreviate the country name.

Telephone number

This item is optional. You may enter your telephone number if you want.

Section A. Authority

Line 1

Mark the applicable boxes on the succeeding lines where the authority for fiduciary relationship lies.

Line 1a

Mark the box if you are the executor of an estate of a decedent who died testate (i.e., having left a valid will) and have been authorized to serve by a court of appropriate jurisdiction. Attach to your Form 56, current letters testamentary or a court certificate as proof of your court appointment. Enter the decedent’s date of death on line 2a.

Line 1b

Mark the box if you have been appointed the administrator or representative of an estate of a decedent who died intestate (that is, without leaving a valid will). Attach to your Form 56, current letters testamentary or a court certificate as proof of your court appointment. Enter the decedent’s date of death on line 2a.

Line 1c

Mark the box if a court of appropriate jurisdiction has appointed you to serve as guardian, custodian, or conservator over the interests of another person or entity. Enter the date you were appointed on line 2b.

Line 1d

Mark the box if you are the fiduciary of a decedent who died intestate (that is, without leaving a valid will). Only mark this box if there is no court appointed administrator or representative for the estate of the decedent and you are the sole person charged with the property of the decedent. Enter the decedent’s date of death on line 2a.

Line 1e

Mark the box if you were named a trustee under a valid instrument. Enter the date of your appointment or the date of the transfer of assets on line 2b.

Line 1f

Mark the box if you are a bankruptcy trustee or an assignee for the benefit of creditors. Enter the date the assets were assigned to you on line 2b.

Line 1g

Mark the box if you are acting in a fiduciary capacity under circumstances different from those listed on lines 1a through 1f and describe the authority for the fiduciary relationship in the space provided. Enter the date you were appointed or assets were transferred or assigned to you on line 2b.

Line 2a

Enter the decedent’s date of death.

Complete this line only if you marked the box on lines 1a, 1b, or 1d.

Line 2b

Enter the date you were appointed or assets were transferred or assigned to you.

Complete this line only if you marked the box on lines 1c, 1e, 1f, or 1g.

Section B. Nature of Liability and Tax Notices

Line 3

Mark the appropriate boxes indicating the type of tax in performance of your fiduciary duties. You may select more than one of the following:

• Income
• Gift
• Estate
• Generation-skipping transfer
• Employment
• Excise
• Other – Describe the type of tax in the space provided.

Line 4

Mark the appropriate boxes indicating the forms you will be filing in performance of your fiduciary duties. You may select more than one of the following:

• 706 series
• 709
• 940
• 941, 943, 944
• 1040 or 1040-SR
• 1041
• 1120
• Other – List the name of forms in the space provided.

Line 5

Mark the box if your authority as a fiduciary does not cover all years or tax periods and list the specific years or periods within your authority in the space provided.

Part II – Revocation or Termination of Notice

Complete this part only if you are revoking or terminating a prior notice concerning a fiduciary relationship. Completing Section B or C does not relieve any new or substitute fiduciary of the requirement to file a Form 56 or to otherwise give notice.

Section A – Total Revocation or Termination

Line 6

Mark the box if you are revoking or terminating all prior notices concerning fiduciary relationships on file with the IRS for the same tax matters and years or periods covered by this notice concerning fiduciary relationship.

Line 6a

Mark the box if the reason for the termination is from a court order revoking fiduciary authority.

Line 6b

Mark the box if the reason for the termination is from a certificate of dissolution or termination of a business entity.

Line 6c

Mark the box if the reason for the termination is neither line 6a nor line 6b. Describe the reason on the space provided.

Section B – Partial Revocation

Line 7a

Mark the box if you are revoking earlier notices concerning fiduciary relationships on file with the IRS for the same tax matters and years or periods covered by this notice concerning fiduciary relationship.

Line 7b

Enter to whom granted, date, and address, including ZIP code.

Section C – Substitute Fiduciary

Line 8

Mark the box if new fiduciaries have been or will be substituted for the revoking or terminating fiduciary and enter the names and addresses, including ZIP codes of the new fiduciaries on the space provided.

Part III – Court and Administrative Proceedings

Complete this part only if you have been appointed a receiver, trustee, or fiduciary by a court or other governmental unit in a proceeding other than a bankruptcy proceeding.

If proceedings are scheduled for more than one date, time, or place, attach a separate schedule of the proceedings.

If you have been appointed as an assignee for the benefit of creditors, you must attach the following information:

• A brief description of the assets that were assigned; and
• An explanation of the action to be taken regarding such assets, including any hearings, meetings of creditors, sale, or other scheduled action.

Name of court

Enter the name of the court.

If other than a court proceeding, enter the type of proceeding and the name of the agency.

Date proceeding initiated

Enter the date the proceeding was initiated.

Docket number of proceeding

Enter the docket number of the proceeding.

Address of court

Enter the address of the court.

City or town, state, and ZIP code

Enter the city or town, state, and ZIP code where the court is located.

Date

Enter the date of the proceeding.

Time

Enter the time of the proceeding. Mark the appropriate box for the time of the proceeding schedule. You may select:

• A.M.
• P.M.

Place of other proceedings

Enter the place of other proceedings, if any.

Part IV – Signature

By signing Form 56, you agree that you’re signing under the penalty of perjury.

Fiduciary’s signature

Affix your signature.

Title, if applicable

Enter a title describing your role as a fiduciary (for example, assignee, executor, guardian, trustee, personal representative, receiver, conservator, surviving spouse, or sole heir in possession of the property of the decedent).

Date

Enter the date you signed the form.