Instructions for Form 56

Instructions for Form 56

(Rev. June 2026)

Notice Concerning Fiduciary Relationship

Section references are to the Internal Revenue Code

unless otherwise noted.

56 to notify the IRS of the creation or termination of a

fiduciary relationship under section 6903.

Future Developments

Receivers and assignees for the benefit of creditors

also file Form 56 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 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).

For the latest information about developments related to

Form 56 and its instructions, such as legislation enacted

after they were published, go to IRS.gov/Form56.

What’s New

New address for insolvency. A fiduciary who is

appointed or authorized to act as a receiver in a

receivership proceeding or similar fiduciary or an assignee

for the benefit of creditors must file Form 56 at the new

address for the insolvency function. See Proceedings

(other than bankruptcy) and assignments for the benefit

of creditors, later, for more information.

Section A, line 1f. Receiver and fiduciary were added

to Part I, Section A, line 1f. See Line 1f, later, for more

information.

Section A, lines 2c and 2d. If a receiver or a fiduciary

has been appointed, the filer should indicate if all or

substantially all of the taxpayer assets are in control or

custody of the court. See Lines 2c and 2d, later, for more

information.

Photographs of Missing Children

The IRS is a proud partner with the National Center for

Missing & Exploited Children® (NCMEC). Photographs

of missing children selected by the Center may appear

in instructions on pages that would otherwise be

blank. You can help bring these children home by

looking at the photographs and calling 1-800-THE-LOST

(1-800-843-5678) if you recognize a child.

General Instructions

Purpose of Form

Form 56 is used to notify the IRS of the creation or

termination of a fiduciary relationship under section 6903

and give notice of qualification under section 6036.

Caution: Form 56 cannot be used to update the last

known address of the person, business, or entity for

whom you’re acting. Use Form 8822, Change of Address,

or Form 8822-B, Change of Address or Responsible

Party—Business, to update the last known address.

Who Must File

A fiduciary (see Definitions, later) who seeks to act on

behalf of a taxpayer before the IRS or to inform the IRS

that the fiduciary capacity has terminated must file Form

Jun 10, 2026

Caution: Do not use Form 56 if you’re notifying the

IRS that you’re the authorized representative of the

taxpayer. Instead, use Form 2848, Power of Attorney and

Declaration of Representative.

A fiduciary is treated by the IRS as if the fiduciary

is actually the taxpayer. Upon appointment, the fiduciary

automatically has both the right and the responsibility to

undertake all actions the taxpayer is required to perform.

For example, the fiduciary must file returns and pay any

taxes due on behalf of the taxpayer.

An authorized representative is treated by the IRS as

the agent of the taxpayer. The authorized representative

can only perform the duties authorized by the taxpayer, as

indicated on Form 2848. An authorized representative is

not required nor permitted to do anything other than the

actions explicitly authorized by the taxpayer.

Definitions

Fiduciary. A fiduciary is any person in a position

of confidence acting on behalf of any other person.

A fiduciary assumes the powers, rights, duties, and

privileges of the person or entity on whose behalf

the fiduciary is acting. Examples of fiduciaries include

administrators, conservators, designees, executors,

guardians, receivers, trustees of a trust, trustees

in bankruptcy, personal representatives, persons in

possession of property of a decedent’s estate, or

debtors-in-possession of assets in any bankruptcy

proceeding by order of the court.

Person. A person is any individual, trust, estate,

partnership, association, company, or corporation.

Decedent’s estate. A decedent’s estate is a taxable

entity separate from the decedent that comes into

existence at the time of the decedent’s death. It generally

continues to exist until the final distribution of the estate’s

assets is made to the heirs and other beneficiaries.

Terminating entities. A terminating entity, such as a

corporation, partnership, trust, etc., only has the legal

capacity to establish a fiduciary relationship while it’s in

existence. Establishing a fiduciary relationship prior to

Instructions for Form 56 (Rev. 6-2026) Catalog Number 57937U

Department of the Treasury Internal Revenue Service www.irs.gov

termination of the entity allows the fiduciary to represent

the entity on all tax matters after it’s terminated.

decedent’s SSN or ITIN and the EIN (if applicable) as

discussed under Identifying number, earlier.

When and Where To File

Address. Enter the address. Include the room, suite, or

other unit number, in the applicable box.

Notice of fiduciary relationship. Generally, you must

file Form 56 when you create (or terminate) a fiduciary

relationship.

File Form 56 with the Internal Revenue Service Center

where the person for whom you’re acting is required to

file tax returns. For example, if the person for whom

you’re acting is required to file a Form 1040, go to the

Instructions for Form 1040 to locate the mailing address.

Proceedings (other than bankruptcy) and assign­

ments for the benefit of creditors. A fiduciary who

is appointed or authorized to act as 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. Form 56 must be filed with the

insolvency function at the following address.

Internal Revenue Service

Insolvency

MS 5027 DAL

Dallas, TX 75242

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.

Specific Instructions

Part I—Identification

Provide all the information called for in this part. If there

is more than one fiduciary, each fiduciary must file a

separate Form 56 or otherwise provide notice of their

status to the IRS.

Name. File a separate Form 56 for each person for whom

you’re acting in a fiduciary capacity. For example, if you

will be filing the decedent’s final Form 1040 and are the

executor/administrator of the decedent’s estate, file one

Form 56 entering the name of the decedent as the person

for whom you’re acting and file one Form 56 entering the

name of the estate as the name of the person for whom

you’re acting.

Identifying number. If you’re acting for an individual,

an individual debtor, or other person whose assets are

controlled, the identifying number is the social security

number (SSN) or individual taxpayer identification number

(ITIN).

If you’re acting for a person other than an individual, the

identifying number is the employer identification number

(EIN).

Decedents. If you’re acting on behalf of a decedent,

enter the decedent’s SSN or ITIN shown on the

decedent’s final Form 1040 in the space provided.

If you’re acting on behalf of a decedent’s estate

that must file a Form 706, United States Estate (and

Generation-Skipping Transfer) Tax Return, enter the

2

If the postal service does not deliver mail to the street

address and the fiduciary has a P.O. box, show the box

number instead of the street address.

For a foreign address, enter the information in the

applicable boxes. Follow the country’s practice for

entering the postal code. Do not abbreviate the country

name.

Caution: Form 8822 or Form 8822-B must be used to

update the last known address of the person, business, or

entity for whom you’re acting.

Section A—Authority

Line 1a, testate estates. Check the box on line 1a if

you’re the executor of an estate of a decedent who died

testate (that is, having left a valid will) and have been

authorized to serve by a court of appropriate jurisdiction.

Attach to your Form 56 current letters testamentary or a

court certificate as proof of your court appointment. Enter

the decedent’s date of death on line 2a.

Line 1b, intestate estates with court appointment.

Check the box on line 1b if you have been appointed the

administrator or representative of an estate of a decedent

who died intestate (that is, without leaving a valid will).

Attach to your Form 56 current letters testamentary or a

court certificate as proof of your court appointment. Enter

the decedent’s date of death on line 2a.

Line 1c, guardianship. Check the box on line 1c if a

court of appropriate jurisdiction has appointed you to

serve as guardian, custodian, or conservator over the

interests of another person or entity. Enter the date you

were appointed on line 2b.

Line 1d, intestate estates with no court appointment.

Check the box on line 1d if you’re the fiduciary of a

decedent who died intestate (that is, without leaving

a valid will). Only check this box if there is no court

appointed administrator or representative for the estate

of the decedent and you’re the sole person charged with

the property of the decedent. Enter the decedent’s date of

death on line 2a.

Line 1e, trusts. Check the box on line 1e if you were

named a trustee under a valid instrument. Enter the date

of your appointment or the date of the transfer of assets

on line 2b.

Line 1f, bankruptcy or assignment for the benefit of

creditors or appointment of receiver or fiduciary. If

you’re a bankruptcy trustee or an assignee for the benefit

of creditors, check the box on line 1f. Enter the date the

assets were assigned to you on line 2b.

If you’re a court-appointed receiver or fiduciary, check

the box on line 1f. Enter the date the assets were

appointed to you on line 2b and check the applicable

box on line 2c. If line 2c is “No,” list the assets that were

transferred on line 2d.

Instructions for Form 56 (Rev. 6-2026)

Line 1g, other proceedings. If you’re acting in a

fiduciary capacity under circumstances different from

those listed on lines 1a through 1f, check the box

on line 1g and describe the authority for the fiduciary

relationship in the space provided. Enter the date you

were appointed or assets were transferred or assigned to

you on line 2b.

Line 2a, date of death. Complete this line only if you

checked the box on line 1a, line 1b, or line 1d.

Line 2b, date of appointment or transfer of assets.

Complete this line only if you checked the box on line 1c,

1e, 1f, or 1g.

Lines 2c and 2d, assets in control or custody of the

court. Complete these lines only if you checked the box

on line 1f for an appointment of receiver or fiduciary.

Caution: You must be prepared to furnish evidence that

substantiates your authority to act as a fiduciary.

Section B—Nature of Liability and Tax

Notices

Lines 3 and 4. Check the appropriate box(es) indicating

the type of tax and forms you will be filing in performance

of your fiduciary duties.

Lines 5a and 5b. If your authority does not cover all

years or tax periods, check the box on line 5a and list the

specific years or periods within your authority on line 5b.

Caution: Form 56 cannot be used to request copies of

notices and correspondence.

Completing Section B or C does not relieve any new or

substitute fiduciary of the requirement to file a Form 56 or

to otherwise give notice.

Part III—Court and Administrative

Proceedings

Complete this part only if you have been appointed

a receiver, trustee, or fiduciary by a court or other

governmental unit in a proceeding other than a bankruptcy

proceeding.

If proceedings are scheduled for more than one

date, time, or place, attach a separate schedule of the

proceedings.

Assignment for the benefit of creditors. If you have

been appointed as an assignee for the benefit of creditors,

you must attach the following information:

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.

Part IV—Signature

Sign Form 56 under penalty of perjury and enter a title

describing your role as a fiduciary (for example, assignee,

executor, guardian, trustee, personal representative,

receiver, conservator, surviving spouse, or sole heir in

possession of the property of the decedent).

Part II—Revocation or Termination of

Notice

Complete Part II only if you’re revoking or terminating

a prior notice concerning a fiduciary relationship.

Instructions for Form 56 (Rev. 6-2026)

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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 in meeting this requirement and its use is

voluntary. Sections 6903 and 6036 require you to inform the IRS of the creation or termination of a fiduciary relationship.

Under section 6109 you must disclose the social security number or other identification number of the individual or entity

for which you’re 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. We

may disclose this information to the Department of Justice for civil or criminal litigation, and to cities, states, and the

District of Columbia for use in administering their tax laws. We may also disclose this information to other countries

under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement

and intelligence agencies to combat terrorism. 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. Providing

false information may subject you to penalties.

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 this form will vary depending on individual circumstances. The estimated

average time is:

Recordkeeping . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Learning about the law or the form . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Preparing the form . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Copying, assembling, and sending the form to the IRS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9 min.

38 min.

55 min.

19 min.

Comments and suggestions. We welcome your comments about these instructions and suggestions for future

editions.

You can send us comments through IRS.gov/FormsComments. Or you can write to:

Internal Revenue Service

Tax Forms and Publications

1111 Constitution Ave. NW, IR-6526

Washington, DC 20224

Although we can’t respond individually to each comment received, we do appreciate your feedback and will consider

your comments and suggestions as we revise our tax forms, instructions, and publications. Don’t send Form 56 to the

address above. Instead, see When and Where To File, earlier.

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Instructions for Form 56 (Rev. 6-2026)