rorm 56 Notice Concerning Fiduciary Relationship

(Rev. June 1978) i
Department of the Treasury (Internal Revenue Code section 6903)

Internal_Revenue Service
Name of person for whom you are acting (as will be shown on the tax return) Identifying number (see instruction D)

Address of person for whom you are acting (number and street including apartment num- | Check applicable box:

ber, or rural route) {"] Initial notice
[J Termination notice
City, town or post office, State and ZIP code (FJ Transfer for security purposes of in-

terest in “Illinois type” land trust

If you are acting for a decedent, show date of death Decedent's social security number

Fiduciary’s name

Fiduciary’s address (number and street including apartment number, or rural route)

City, town or post office, State and ZIP code

Description of fiduciary authority (check applicable boxes):
Certified copy of will attached

QO

[J Certified copy of court order appointing the fiduciary attached

[Certified copy of trust instrument attached

1 Specimen form of “Illinois type” land trust agreement attached

[J Specimen form of “Illinois type” land trust agreement filed previously with Internal Revenue Service (specify location and
QO
oO

date) >
Other (describe)

Evidence of termination of fiduciary capacity (describe) >

Address to the fiduciary all tax notices for each item checked below concerning the person for whom the fiduciary is acting (check
applicable boxes):

[J Income tax for period(s) >

[J Gift tax for period(s) > __

[7] Estate tax

[J Other taxes (specify type of tax and taxable period(s)) D> __

(J Tax liability of person for whom you are acting

[J Transferee tax liability of person for whom you are acting

[J Fiduciary tax liability of person for whom you are acting under section 3467 of the Revised Statutes as amended (31 U.S.C. 192)
concerning payment of tax from a decedent's estate.

“[llinois type” land trust beneficiary's name | Identifying number (see instruction D)

Beneficiary’s address (number and street including apartment number, or rural route) Percentage (or fraction) of “Illinois type”

land trust owned by beneficiary

City, town or post office, State and ZIP code

Location of land and description of improvements on land owned by “Illinois type” land | Amount beneficiary (check applicable

trust box)  [[] Paid OR [] Received for
beneficiary’s interest in “Illinois type”
land trust > $
. Thave examined this notice and to the best of my knowledge it is correct.
Sign
here

Fiduciary’s signature Title : Date

Form 56 (Rev. 6-78)


Instructions

A. Who May File.—A fiduciary may use Form 56 to
provide the written notice under section 301.6903-1 of
the regulations. The purpose of the notice is to inform
Internal Revenue Service that a person is acting for an-
other person in a fiduciary capacity so that the Internal
Revenue Service may mail to the fiduciary tax notices
concerning the person for whom the fiduciary is acting.
Section 6901(g) of the Internal Revenue Code provides
in general that notices of tax liability mailed to the per-
son subject to liability at the last known address shall
be sufficient compliance with the notice requirements
of the law in the absence of notice of fiduciary relation-
ship under section 6903.

B. When to File.—Please file Form 56 as soon as all
of the necessary information is available.

C. Where to File.—Please file Form 56 with Internal
Revenue Service where returns are filed for the person
for whom you are acting.

D. Identifying Number.—If you are acting for an indi-
vidual, enter the individual's social security number; for
all others, including an estate or a trust, enter the em-
ployer identification number.

E. Termination Notice.—In order to be relieved of any
further duty or liability, the fiduciary must inform In-
ternal Revenue Service when the fiduciary capacity has
terminated. Please describe the evidence attached con-
cerning the termination of the fiduciary capacity.

F. Signature.—Please sign Form 56 and show a de-
scriptive title, such as guardian, trustee, personal rep-
resentative, receiver, or conservator.

G. Supplemental Instructions for ‘Illinois type” Land
Trusts.—Under an ‘‘Illinois type” land trust (in the few
States permitting its use) the fiduciary holds title sub-
ject to the obligation to make conveyances as the bene-

ficiary may direct, and the beneficiary holds all rights to
the possession, management, and income of the trust
property. ‘Illinois type’’ land trusts may be held to con-
vert the interest of the beneficiary to personal property
and may permit recording the trust by number only. If
the trust is known only by a number, enter that number
for the name of the trust. You may use Form 56 for
each original and each later beneficiary as well as for
each assignment or transfer of a beneficial interest for
security purposes. Please file Form 56 with Internal
Revenue Service where returns are filed for the location
where you are acting.

Privacy Act Notice

The written notice is mandatory under section 6903
of the Internal Revenue Code and 26 C.F.R. 301.6903-1
if you wish to receive notices of tax liability for the per-
son for whom you are acting. Form 56 is furnished as a
convenience and the use of this particular form there-
fore is not mandatory. The principal purpose of the
notice is to inform Internal Revenue Service that you are
a fiduciary. Other routine uses may include computer
programs. If you do not notify the Internal Revenue,
notices of tax liability sent to the last known address of
the taxpayer, transferee, or other person subject to lia-
bility will be considered sufficient compliance with the
requirements of the Internal Revenue Code.

Disclosure of the identifying number for the person
for whom you are acting is mandatory under section
6109 of the Code and 26 C.F.R. 301.6109-1. The prin-
cipal purpose is to properly identify the person for whom
you are acting. Other routine uses may include computer
programs. If you do not furnish the identifying number,
the Internal Revenue Service may suspend processing
the notice concerning fiduciary relationship until the
number is received.