Instructions for Form 56-F

Instructions for Form 56-F

(Rev. June 2026)

Notice Concerning Fiduciary Relationship of Financial Institution

Section references are to the Internal Revenue Code

unless otherwise noted.

Future Developments

For the latest information about developments related to

Form 56-F and its instructions, such as legislation enacted

after they were published, go to IRS.gov/Form56F.

What’s New

New address for insolvency. A fiduciary, for purposes

of section 6036, must file Form 56-F at the new address

for the insolvency function. See Where To File, later, for

more information.

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General Instructions

Purpose of Form

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.

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 that

may be available to a consolidated group.

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.

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.

When To File

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).

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.

Note: A fiduciary, defined earlier, who was appointed a

fiduciary of a financial institution prior to the issuance

of Form 56-F and who is still a fiduciary for the same

financial institution, should file Form 56-F with the IRS as

soon as possible.

A fiduciary 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(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.

For purposes of section 6036, send Form 56-F to the

insolvency function at the following address.

Internal Revenue Service

Insolvency

Attn: FDIC, MS 5027

Dallas, TX 75242

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.

Jun 5, 2026

Instructions for Form 56-F (Rev. 6-2026) Catalog Number 96140J

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

Specific Instructions

Part I—Identification

Lines 1–5. Provide all the requested information

concerning the financial institution in this part.

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’re acting. Enter the employer identification number

(EIN) on line 2.

Line 7. Check the 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), or any applicable state law (or any successor

statute that 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.

Lines 16–21. Provide all the requested information in this

part concerning the common parent of a consolidated

group that includes (or included) the financial institution

(if applicable).

If the form is submitted in compliance with the

regulations under section 6402(k), the EIN of the common

parent should be disclosed.

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.

Line 20. Check the box if a copy of the form was sent

to the appropriate common parent in compliance with

Regulations section 301.6402-7.

Part II—Authority

Check the applicable box(es) and attach a copy of the

applicable order(s).

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.

the IRS for the same tax matters and years or periods

covered by this notice concerning fiduciary relationships.

Signature

Sign Form 56-F under penalty of perjury and enter

the title describing your role as a fiduciary (receiver or

conservator).

Paperwork Reduction Act Notice. We ask for the

information on the form to carry out the Internal Revenue

laws of the United States. You are required to give us the

information. We need it to ensure that you are complying

with these laws and to allow us to figure and collect the

right amount of tax.

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 Form 56-F

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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7 min.

28 min.

41 min.

14 min.

Comments and suggestions. We welcome your

comments about these instructions and suggestions for

future editions.

You can send us comments through IRS.gov/

FormComments. 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-F to the address above. Instead, see Where

To File, earlier.

Part IV—Total Revocation or

Termination of Notice

Complete this part if you are revoking or terminating all

prior notices concerning fiduciary relationships on file with

2

Instructions for Form 56-F (Rev. 6-2026)