Form 56-F Notice Concerning Fiduciary Relationship

of Financial Institution (Rev. December 2009)

Department of the Treasury

Internal Revenue Service (Internal Revenue Code sections 6036, 6402, 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. 12-2009)

OMB No. 1545-2159

For IRS Use Only

For Paperwork Reduction Act Notice, see back of form.
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.

All notices and other written commu

with regard to income, employment

excise taxes of the financial instituti

addressed to the fiduciary, with the 

of notices sent to the common pare

the provisions of Regulations sectio

1.1502-77. Other notices and writte

communications will be addressed 

fiduciary only as specified. For exam

this line to identify a transferee tax 

under section 6901.

p

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).

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(k) and Regulations section 301.6402-7.

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 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(k), 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(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 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

, g y 

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.

When To File

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), 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 revoki

terminating all prior notices concern

fiduciary relationships on file with th

the same tax matters and years or 

covered by this notice concerning f

relationship.

Signature

Sign Form 56-F and enter the title d

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.

Paperwork Reduction Act Notice. 

the information on the form to carry 

Internal Revenue laws of the United 

You are required to give us the infor

We need it to ensure that you are co

with these laws and to allow us to fig

collect the right amount of tax.

The time needed to complete and 

56-F will vary depending on individu

circumstances. The estimated avera

If you have comments concerning 

accuracy of these time estimates or

suggestions for making Form 56-F s

would be happy to hear from you. Y

write to the Internal Revenue Servic

Products Coordinating Committee,

SE:W:CAR:MP:T:T:SP, 1111 Constit

NW, IR-6526, Washington, DC 2022

send the form to this address. Inste

Where To File on this page.

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