Form 56 Filing Requirements: Who Files the IRS Fiduciary Notice and How

IRS Form 56, the Notice Concerning Fiduciary Relationship, is how a fiduciary tells the IRS "I am now the one responsible for this person's tax matters." It is filed under Internal Revenue Code sections 6903 and 6036 when the relationship begins, and again when it ends. This guide walks through who files it, when, what to attach, and how a proper filing works from start to finish.

What Form 56 Is

Form 56 puts a fiduciary relationship on record with the IRS. A fiduciary stands in the shoes of another person or entity for tax purposes, and once the notice is on file, the IRS directs correspondence about that person's tax matters to the fiduciary. It is not a power of attorney (representatives use Form 2848), not a change of address (Form 8822 or 8822-B), and not a request for discharge from personal liability (Form 5495). It is the foundational notice the others build on.

Who Files

• Executors, administrators, and personal representatives handling a deceased person's tax affairs
• Trustees responsible for a trust
• Guardians and conservators appointed by a court for a minor or an incapacitated adult
• Receivers in receivership proceedings
• Assignees for the benefit of creditors holding a debtor's assets

Bankruptcy trustees are exempt from the section 6036 notice of qualification. Representatives who merely act under a power of attorney are not fiduciaries and use Form 2848 instead.

When to File

File when the fiduciary relationship is created; the IRS instructions direct a fiduciary who seeks to act on someone's behalf to give the notice. Receivers and assignees for the benefit of creditors must file within 10 days of appointment (26 CFR 301.6036-1). When the fiduciary capacity ends, a second Form 56 completing Part II terminates the notice so IRS mail stops coming to the former fiduciary. A new or substitute fiduciary files their own Form 56.

The Two-Filings Rule

A separate Form 56 is required for each person you act for. The most common case: an executor who will file the decedent's final Form 1040 and also administer the estate files two notices, one for the decedent under their Social Security number and one for the estate under the estate's own EIN. The estate needs its own EIN before its notice can be filed.

What to Attach

• Executors and administrators: current letters testamentary or a court certificate showing your appointment; the Form 56 instructions require this attachment
• Trustees: evidence of authority under the trust instrument
• Receivers and assignees: the court details of the proceeding (Form 56 Part III), including court name, address, and docket number. Assignees also attach a brief description of the assigned assets and an explanation of the action to be taken with them, such as hearings, meetings of creditors, or a sale

The attachment is mandatory for court-appointed estate representatives, and every fiduciary must be prepared to furnish evidence that substantiates their authority, so assemble the attachments before mailing.

Step by Step: A Proper Filing

• Identify each person or entity you act for; each one gets its own Form 56.
• Complete Part I with your name, address, and the identification of the person you act for (SSN/ITIN for an individual or decedent, EIN for an estate, trust, or entity; date of death for a decedent).
• Complete Section A (what gives you authority and its date) and Section B (which federal tax forms and periods the notice covers; many fiduciaries choose all matters).
• Receivers and assignees complete Part III with the court details. Court-appointed receivers also answer line 2c: whether all or substantially all of the taxpayer's assets are in the control or custody of the court.
• Sign personally, with your fiduciary title and the date. The signature is made under penalty of perjury and cannot be delegated to a preparer.
• Attach your evidence of authority.
• Mail everything to the IRS service center where the person you act for is required to file returns; the address depends on their return type and state. Receivers and assignees mail to the IRS Insolvency unit in Dallas, TX.
• Keep proof of mailing. The IRS does not acknowledge Form 56, so a Certified Mail receipt and a copy of the form as mailed are your record.