Form 56-F

(Rev. December 2022)

Department of the Treasury 

Internal Revenue Service 

Notice Concerning Fiduciary Relationship 

of Financial Institution

(Internal Revenue Code sections 6036, 6402, and 6903)

Go to www.irs.gov/Form56F for the latest information.

OMB No. 1545-0013

For IRS Use Only

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):

Please 

Sign 

Here

Under penalties of perjury, I declare that I have examined this document, including any accompanying statements, and to the best of my 

knowledge and belief, it is true, correct, and complete.

Fiduciary’s signature Title, if applicable Date

For Paperwork Reduction Act Notice, see back of form. Cat. No. 12784J Form 56-F (Rev. 12-2022) 
Form 56-F (Rev. 12-2022) Page 2 

Future Developments

For the latest information about developments 

related to Form 56-F and its instructions, such 

as legislation enacted after they were 

published, go to www.irs.gov/Form56F. 

General Instructions

Section references are to the Internal Revenue 

Code unless otherwise noted.

Purpose of Form

Use Form 56-F to notify the IRS of a fiduciary 

relationship only if that relationship is with 

respect to a financial institution (such as a 

bank or a thrift). Until you notify the IRS of the 

fiduciary relationship, notices of tax liability 

sent to the last known address of the 

taxpayer, or transferee, subject to liability are 

considered sufficient compliance by the IRS 

with the requirements of the Internal Revenue 

Code. However, if the financial institution is a 

member of a consolidated group, the 

provisions of Regulations section 1.1502-77 

apply to the extent not modified by section 

6402(k) and Regulations section 301.6402-7.

In addition, the filing of Form 56-F is a 

requirement to secure a refund pursuant to 

section 6402(k) and Regulations section 

301.6402-7.

Section 6036 and Regulations section 

301.6036-1 state that a notice is required of a 

receiver in proceedings other than 

bankruptcy, and other like fiduciaries. Section 

6402(k) and Regulations section 301.6402-7 

state that a fiduciary of an insolvent financial 

institution must file Form 56-F to secure its 

position with respect to any refund that may 

be available to a consolidated group.

Section 6903 and Regulations section 

301.6903-1 state that every person acting in a 

fiduciary capacity must file a written notice 

with the IRS.

Who Should File

Form 56-F should be filed instead of Form 56,

Notice Concerning Fiduciary Relationship, by 

the federal agency acting as a fiduciary 

(defined below) in order to notify the IRS of 

the creation, termination, or change in status 

of a fiduciary relationship with a financial 

institution.

Definition

Fiduciary. A fiduciary means the Federal

Deposit Insurance Corporation, or other

federal agency authorized by law to act as a

receiver or conservator of a financial

institution. The term also includes any federal

instrumentality, subsidiary, or agency that is a

predecessor or successor of this agency that

is so authorized.

When To File

Form 56-F must be filed with the IRS within 

10 days from the date the fiduciary is 

appointed to act as a receiver or conservator. 

In addition, it should be filed in every 

subsequent tax year that the fiduciary 

continues to act as the receiver or 

conservator for that financial institution for 

purposes of section 6402(k).

If a Form 56-F has been filed for a solvent 

financial institution by the fiduciary and 

subsequently that financial institution

becomes insolvent, the fiduciary should file a 

new Form 56-F and check the box on line 7.

Note: A fiduciary (defined above), who was

appointed a fiduciary of a financial institution

prior to the issuance of Form 56-F and who 

still is a fiduciary for the same financial 

institution, should file Form 56-F with the IRS 

as soon as possible.

A fiduciary (defined above), who may have 

previously filed Form 56 for a financial 

institution, and is still acting as a fiduciary for 

the same institution, should file a new Form 

56-F as soon as possible.

Where To File

For purposes of section 6402(k) and section 

6903, send Form 56-F to the Internal Revenue 

Service Center where the financial institution 

for whom the fiduciary is acting files its 

income tax return.

For purposes of section 6036, send Form 

56-F to the Advisory Group Manager of the 

area office of the IRS having jurisdiction over 

the person for whom you are acting. See Pub. 

4235, Collection Advisory Offices Contact 

Information, for more information.

Specific Instructions

Part I—Identification

Lines 1–5. Provide all the requested

information concerning the financial institution

in this part.

Line 2. Section 6109 requires that the

taxpayer’s identification number must be

disclosed. The principal purpose is to identify

the financial institution for whom you are

acting.

Line 7. Check this box if the financial

institution is insolvent within the meaning of

12 U.S.C. 191, 12 U.S.C. 1821(c)(5)(A), 12

U.S.C. 1464(d)(2)(A), 12 U.S.C. 1464(d)(2)(C),

or any applicable state law (or any successor

statute that adopts a substantially similar

statute).

Lines 9–13. Provide all the requested

information regarding the fiduciary in this part.

For example, on line 9, enter the full name of

the fiduciary (such as the Federal Deposit

Insurance Corporation or similar federal

agency).

Line 10. The contact person should be the

individual within the federal agency who has

the authority to handle all tax matters on

behalf of the financial institution.

Lines 16–21. Provide all the requested

information in this part concerning the

common parent of a consolidated group that 

includes (or included) the financial institution 

(if applicable).

If the form is submitted in compliance with 

the regulations under section 6402(k), the 

identification number of the common parent 

should be disclosed.

If the financial institution was a member of 

more than one consolidated group during any 

year(s) to which the fiduciary may claim a 

refund under section 6402(k), then the 

fiduciary must file a separate Form 56-F 

providing the information on each parent.

Line 20. Check the box if a copy of the form

was sent to the appropriate common parent

in compliance with Regulations section

301.6402-7.

Part II—Authority

Check the appropriate box and attach a copy 

of the appropriate order.

Part III—Tax Notices

All notices and other written communications 

with regard to income, employment, and 

excise taxes of the financial institution will be 

addressed to the fiduciary, with the exception 

of notices sent to the common parent under 

the provisions of Regulations section 

1.1502-77. Other notices and written 

communications will be addressed to the 

fiduciary only as specified. For example, use 

this line to identify a transferee tax liability 

under section 6901.

Part IV—Revocation or 

Termination of Notice

Complete this part 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 

relationships.

Signature

Sign Form 56-F under penalty of perjury and 

enter the title describing your role as a 

fiduciary (receiver or conservator).

Paperwork Reduction Act Notice. We ask 

for the information on the form to carry out 

the Internal Revenue laws of the United 

States. You are required to give us the 

information. We need it to ensure that you are 

complying with these laws and to allow us to 

figure and collect the right amount of tax.

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 Form 

56-F will vary depending on individual 

circumstances. The estimated average time is:

Recordkeeping . . . . . . 7 min.

Learning about the 

law or the form . . . . . . 28 min.

Preparing the form . . . . . 41 min.

Copying, assembling, 

and sending the form 

to the IRS . . . . . . . . 14 min.

If you have comments concerning the 

accuracy of these time estimates or 

suggestions for making Form 56-F simpler, 

we would be happy to hear from you. You can 

send us comments from www.irs.gov/

FormComments. Or you can send your 

comments to:

Internal Revenue Service 

Tax Forms and Publications 

1111 Constitution Ave. NW, IR-6526 

Washington, DC 20224

Do not send the form to this address. 

Instead, see Where To File on this page.