Form 56-F Notice Concerning Fiduciary Relationship

of Financial Institution (Rev. December 2007)

Department of the Treasury

Internal Revenue Service (Internal Revenue Code sections 6036 and 6903)

Identification

Name of person for whom you are acting (as shown on the tax return)

Contact person

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

City, state, and ZIP code

Fiduciary’s name

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

Telephone no.

City or town, state, and ZIP code

Authority

22 Evidence of fiduciary authority. Check applicable box(es), and attach copy of applicable orders:

a Appointment of conservator

c Appointment of receiver

e Other evidence of creation of fiduciary relationship (describe) ©

Tax Notices

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.

23

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) ©

Part IV

Part I

Part II

Part III

( )

1

3

4

10

5

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.) ©

13 Telephone no.

2 Employer identification number

( )

9

11

12

Check the applicable box if the fiduciary is a:

Receiver Conservator

14

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.

15

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.)

20 Check here © if a copy of this form has been sent to the common parent of the group.

19 City, state, and ZIP code

21 Enter the tax year(s) that the financial institution is or was a member of the consolidated group ©

b Replacement of conservator

d Order of insolvency

I certify that I have the authority to execute this notice concerning fiduciary relationship on behalf of the taxpayer.

Please

Sign

Here © Fiduciary’s signature Title, if applicable Date

Cat. No. 12784J Form 56-F (Rev. 12-2007)
Form 56-F (Rev. 12-2007) Page 2

General Instructions

Part II—Authority

Check the appropriate box and attach a

copy of the appropriate order.

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.

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.

Purpose of Form

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(j).

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.

Specific Instructions

Part I—Identification

Lines 1–5. Provide all the requested

information concerning the financial

institution in this part.

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(j) and

Regulations section 301.6402-7.

If the form is submitted in compliance

with the regulations under section

6402(j), the identification number of the

common parent should be disclosed.

Section references are to the Internal

Revenue Code unless otherwise noted.

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.

Lines 16–21. Provide all the requested

information in this part concerning the

common parent of a consolidated group

which includes (or included) the financial

institution (if applicable).

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(j), then the fiduciary must

file a separate Form 56-F providing the

information on each parent.

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

requirement to secure a refund pursuant

to section 6402(j) 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(j) 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

which may be available to a

consolidated group.

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(j) and

section 6903 send Form 56-F to:

When To File

Internal Revenue Service Center

P.O. Box 934

Stop 1005

AUSC

Austin, TX 78767

For purposes of section 6036, send

Form 56-F to the Advisory Group

Manager, Advisory, Insolvency and

Quality (AIQ) Office, of the area office of

the IRS having jurisdiction over the

person for whom you are acting.

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)(i),

12 U.S.C. 1464(d)(2)(C)(i) or any

applicable state law (or any successor

statute which 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.

Line 20. Check the box if a copy of the

form was sent to the appropriate

common parent in compliance with the

Regulations section 301.6402-7.

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 relationship.

Signature

Sign Form 56-F and enter the title

describing your role as a fiduciary

(receiver or conservator).

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.