IRS Form 56 Filing Requirements
IRS Form 56, the Notice Concerning Fiduciary Relationship, tells the IRS who is now responsible for another person's tax matters. It is filed by executors, administrators, trustees, guardians, conservators, receivers, and assignees under Internal Revenue Code sections 6903 and 6036. Below is everything you need to know: who files, when, what to attach, and how our paper filing workflow works.
File Your Form 56Who Files Form 56
- A parent died and you are the executor. You will handle their final tax return and deal with any IRS letters: Form 56 puts you on record as the person the IRS should write to
- You are the administrator of an estate with no will. Same notice, with your court certificate of appointment attached
- You are the trustee of a family trust. Form 56 covers the trust's tax matters, with your authority under the trust instrument
- A court appointed you guardian or conservator for a minor or an adult who cannot manage their own affairs
- You are a receiver or an assignee for the benefit of creditors. You are required to notify the IRS within 10 days of appointment, with the court details of the proceeding
Key point: a separate Form 56 is required for each person or entity you act for. An executor who files the decedent's final Form 1040 and also administers the estate files two notices: one under the decedent's SSN and one under the estate's EIN.
Who does not use Form 56: representatives acting under a power of attorney use Form 2848 instead, and bankruptcy trustees are exempt from the section 6036 notice of qualification.
When to File
- On appointment: file when your fiduciary role begins. The IRS instructions direct a fiduciary who seeks to act on someone's behalf to give this notice
- Receivers and assignees: within 10 days of appointment (26 CFR 301.6036-1)
- When the role ends: a second Form 56 (Part II) terminates the notice so IRS correspondence stops coming to you
The Form 56 instructions do not state a routine automatic late-filing fee. That is not the same as saying there can never be a consequence: receivers and assignees have a 10-day duty, and the regulations cross-reference criminal penalties for willful failure to supply required information. Practically, until proper notice is given, tax correspondence may continue to the taxpayer's last known address and deadlines can pass without the fiduciary seeing it.
Requirements by Role
| Role | When to File | Documents and Form Details | Special Notes |
|---|---|---|---|
| Executor / personal representative | On court appointment | Current letters testamentary or a court certificate | Two forms if also administering the estate (decedent SSN + estate EIN) |
| Administrator (no will) | On court appointment | Current letters of administration/representation or a court certificate | Same two-filings rule when administering the estate |
| Trustee | When trust responsibility begins | Keep the relevant trust instrument available to substantiate authority | Uses the trust's EIN |
| Guardian / conservator | On court appointment | Keep the court appointment evidence available to substantiate authority | Uses the individual's SSN or ITIN |
| Receiver | Within 10 days of appointment | Part III court details; keep the appointment order available | Answers line 2c (assets in the court's custody); mails to the IRS Insolvency address in Dallas, TX |
| Assignee for creditors | Within 10 days of appointment | Attach a description of assigned assets and planned action; complete Part III when the appointment is by a court/government unit | Mails to the IRS Insolvency address in Dallas, TX |
Evidence of authority matters: the Form 56 instructions require court-appointed executors and administrators to attach current letters testamentary or a court certificate, and every fiduciary must be prepared to furnish evidence that substantiates their authority.
What the Form Covers
Section B of Form 56 states which federal tax matters the notice applies to: which forms (1040, 1041, 706, 709, employment tax returns, and so on) and which years or periods. The information the form asks for:
Select the actual federal tax forms you will handle. If your authority is limited to particular years or periods, list those limits; otherwise the form allows the period field to remain unrestricted.
How Filing Works
Our Paper Filing Workflow
The IRS supports Form 56 through Modernized e-File for authorized providers. This service currently files by paper with USPS Certified Mail. The mailing destination generally follows where the person you act for files returns and depends on return type and state.
- The fiduciary, or authorized signer for an organizational fiduciary, signs with title and date under penalty of perjury.
- Our preparer cannot sign as the fiduciary.
- Receivers/assignees mail to: Internal Revenue Service, Insolvency, MS 5027 DAL, Dallas, TX 75242.
Mailing Records
Keep the exact as-mailed copy and USPS Certified Mail record together. Tracking documents mailing and delivery; it does not by itself establish IRS acceptance or processing. Follow up if later IRS correspondence suggests the fiduciary relationship was not recorded.
What Form 56 Is Not
- Not a power of attorney. Appointing an attorney, CPA, or agent to represent a taxpayer is done with Form 2848
- Not a change of address. A taxpayer's address is changed with Form 8822 (or 8822-B for businesses)
- Not a discharge from personal liability. A fiduciary requesting discharge from personal liability for a decedent's taxes uses Form 5495. Filing Form 56 neither creates nor discharges fiduciary liability; for questions about personal liability, consult an attorney
Common Questions
Someone died and I'm handling everything. Is Form 56 really my job?
If you are the executor, administrator, or personal representative, yes. Form 56 puts you on record with the IRS so correspondence about the deceased person's tax matters comes to you instead of going to their old address. If you will also administer the estate, a second Form 56 is filed for the estate under its own EIN.
Is there a deadline?
For most fiduciaries there is no statutory deadline; the IRS instructions direct a fiduciary who seeks to act to give the notice, so the practical answer is to file when your role begins. The exception is receivers and assignees for the benefit of creditors, who are required to file within 10 days of appointment.
Can I e-file Form 56?
Form 56 is supported in the IRS Modernized e-File system for authorized e-file providers. Our service currently uses paper filing by USPS Certified Mail. Receivers and assignees use the IRS Insolvency address in Dallas for the section 6036 notice.
Can someone sign the form for me?
The form must be signed under penalty of perjury by the fiduciary, or by the authorized signer for an organizational fiduciary, with the fiduciary title and date. Our preparer cannot sign as the fiduciary.
Will the IRS confirm receipt?
Do not treat silence from the IRS as confirmation that the notice was accepted or processed. Our paper workflow keeps the USPS Certified Mail record and exact as-mailed copy together; tracking documents mailing and delivery, while IRS receipt and processing remain separate.
What happens when my role ends?
A second Form 56, completing Part II, terminates the notice so IRS mail stops coming to you. The reason (court order, dissolution, or resignation/discharge) is indicated on the form. A new or substitute fiduciary files their own Form 56.
Ready to File?
We prepare your Form 56 with the correct mailing address and attachment checklist. You sign personally, and we mail it to the IRS by USPS Certified Mail with tracking.
Related Resources
56filing.org is an independent document preparation service and is not affiliated with the IRS. We are not a law firm. The information provided on this page is for general informational purposes only and does not constitute legal or tax advice. Requirements may vary by circumstance. For formal legal or tax advice, consult a qualified professional.