Form 56

OMB No. 1545-0013

Expires 11-30-94 (Rev. January 1992) Notice Concerning Fiduciary Relationship

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) Identifying number

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, enter city, province or state, postal code, and country.)

Fiduciary’s name

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

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

Authority

1 Evidence of fiduciary authority (check applicable boxes):

a Certified copy of will and codicils (or court order appointing the fiduciary) attached Date of death 

b Certified copy of court order appointing the fiduciary attached Date (see instructions) 

c Copy of valid trust instrument and amendments attached

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

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)

Revocation or Termination of Notice

Section A—Total Revocation or Termination

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 ©

5

Evidence of termination of fiduciary authority (check applicable boxes):

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) ©

Section B—Partial Revocation

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 ©

6a

b Specify to whom granted, date, and address, including ZIP code, or refer to attached copies of earlier notices and authorizations.

Section C—Substitute Fiduciary

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) ©

7

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

Here

© Fiduciary’s signature (Title, if applicable) Date

© Fiduciary’s signature (Title, if applicable) Date

For Paperwork Reduction Act and Privacy Act Notice, see back page. Form 56 (Rev. 1-92)

Part V

Part IV

Part I

Part II

Part III

( )

Cat. No. 16375I
Form 56 (Rev. 1-92) Page 2

General Instructions

Terminating Entities.—A terminating

entity, such as a corporation, partnership,

trust, etc., only has the legal capacity to

establish a fiduciary relationship while it is

in existence. Establishing a fiduciary

relationship prior to termination of the

entity allows the fiduciary to represent the

entity on all tax matters after it is

terminated.

Part II.—Authority

Line 1a.—Testate Decedent.—Check the

box on line 1a if the decedent died testate

and enter the date of the decedent’s

death.

The time needed to complete and file

this form will vary depending on individual

circumstances. The estimated average time

is:

Definitions

Recordkeeping 8 min.

Fiduciary.—A fiduciary is any person

acting in a fiduciary capacity for any other

person (or terminating entity), such as an

administrator, conservator, designee,

executor, guardian, receiver, trustee of a

trust, trustee in bankruptcy, personal

representative, person in possession of

property of a decedent’s estate, or debtor

in possession of assets in any bankruptcy

proceeding by order of the court.

Line 1b.—Intestate Decedent.—Enter the

decedent’s date of death and write “Date

of Death” next to the date.

Learning about the

law or the form 32 min.

Preparing the form 46 min.

Copying, assembling, and

sending the form to the IRS 15 min.

If you have comments concerning the

accuracy of these time estimates or

suggestions for making this form more

simple, we would be happy to hear from

you. You can write to both the Internal

Revenue Service, Washington, DC 20224,

Attention: IRS Reports Clearance Officer,

T:FP; and the Office of Management and

Budget, Paperwork Reduction Project

(1545-0013), Washington, DC 20503. DO

NOT send the form to either of these

offices. Instead, see When and Where To

File on this page.

Assignment for the Benefit of

Creditors.—Enter the date the assets were

assigned to you and write “Assignment

Date” after the date.

Person.—A person is any individual, trust,

estate, partnership, association, company

or corporation.

Proceedings Other Than Bankruptcy.—

Enter the date you were appointed or took

possession of the assets of the debtor or

other person whose assets are controlled.

Decedent’s Estate.—An estate of a

deceased person is a taxable entity

separate from the decedent. It generally

continues to exist until the final distribution

of the assets of the estate is made to the

heirs and other beneficiaries.

Part III.—Tax Notices

Complete this part if you want the IRS to

send you tax notices regarding the person

for whom you are acting.

Line 2.—Specify the type of tax involved.

This line should also identify a transferee

tax liability under section 6901 or fiduciary

tax liability under 31 U.S.C. 3713(b) when

either exists.

Part IV.—Revocation or

Termination of Notice

Purpose of Form

When and Where To File

Complete this part only if you are revoking

or terminating a prior notice concerning a

fiduciary relationship. Completing this part

will relieve you of any further duty or

liability if used as a notice of termination.

1. Notice of Fiduciary Relationship.—

Generally, Form 56 should be filed when

you create (or terminate) a fiduciary

relationship. To receive tax notices upon

creation of a fiduciary relationship, Form 56

should be filed with the IRS service center

where the person for whom you are acting

is required to file tax returns. However,

when a fiduciary relationship is first

created, a fiduciary who is required to file a

return can file Form 56 with the first tax

return filed.

Part V.—Court and Administrative

Proceedings

Complete this part only if you have been

appointed a receiver, trustee, or a fiduciary

by a court or other governmental unit in a

proceeding other than a bankruptcy

proceeding.

2. Proceedings (Other Than Bankruptcy)

and Assignments for the Benefit of

Creditors.—A fiduciary who is appointed

or authorized to act as:

If proceedings are scheduled for more

than one date, time or place, attach a

separate schedule of the proceedings.

● A receiver in a receivership proceeding

or similar fiduciary (including a fiduciary in

aid of foreclosure), or

● An assignee for the benefit of creditors

must file Form 56 on or within 10 days of

the date of appointment with the Chief,

Special Procedures Staff, of the District

office of the IRS having jurisdiction over

the person for whom you are acting.

1. A brief description of the assets that

were assigned, and

2. An explanation of the action to be

taken regarding such assets, including any

hearings, meetings of creditors, sale or

other scheduled action.

Who Should File

Form 56 is used by the fiduciary (see

Definitions) to notify the IRS of the

creation, or termination, of a fiduciary

relationship under section 6903. For

example, if you are acting as fiduciary for

an individual, a decedent’s estate, or a

trust, you may file Form 56. If notification

is not given to the IRS, notices sent to the

last known address of the taxable entity,

transferee, or other person subject to tax

liability are considered sufficient to satisfy

the requirements of the Internal Revenue

Code.

Signature

Sign Form 56 and enter a title describing

your role as a fiduciary (e.g., assignee;

guardian; trustee; personal representative;

receiver; or conservator).

Specific Instructions

Part I.—Identification

Provide all the information called for in this

part.

Assignment for the Benefit of

Creditors.—You must attach the following

information:

Paperwork Reduction Act and

Privacy Act Notice

We ask for the information on this form to

carry out the Internal Revenue laws of the

United States. Form 56 is provided for your

convenience and its use is voluntary.

Under section 6109 you must disclose the

social security number or employer

identification number of the individual or

entity for which you are acting. The

principal purpose of this disclosure is to

secure proper identification of the

taxpayer. We also need this information to

gain access to the tax information in our

files and properly respond to your request.

If you do not disclose this information, we

may suspend processing the notice of

fiduciary relationship and not consider this

as proper notification until you provide the

information.

Form 56 may be used to notify the IRS of

the creation or termination of a fiduciary

relationship under section 6903; and to

give notice of qualification under section

6036.

Address.—Include the suite, room, or

other unit number after the street address.

If the postal service does not deliver mail

to the street address and the fiduciary (or

person) has a P.O. box, show the P.O. box

number instead of the street address.

(Section references are to the Internal

Revenue Code unless otherwise noted.)

Form 56 is also used by receivers and

assignees for the benefit of creditors 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

The receiver or assignee may also file a

separate Form 56 with the service center

where the person for whom the fiduciary is

acting is required to file tax returns to

provide the notice required by section

6903.

to give notice of qualification under section

6036. Trustees, etc., in bankruptcy

proceedings are subject to the notice

requirements under title 11 of the United

States Code (Bankruptcy Rules).

Identifying Number.—If you are acting for

an individual, an individual debtor, or other

person whose assets are controlled, the

identifying number is the social security

number (e.g., decedent’s social security

number shown on his or her final Form

1040). If you are acting for a person other

than an individual, including an estate or

trust, the identifying number is the

employer identification number.