IRS Form 56 — Notice Concerning Fiduciary Relationship

What is Form 56?

Form 56 is the IRS notice you use to tell the IRS that a fiduciary relationship exists. It identifies the taxpayer being represented (often a decedent's estate, a trust, or a person under guardianship) and the fiduciary acting for them, lists the tax forms and tax types the fiduciary is responsible for, and provides the legal authority for the relationship. Filing it lets the IRS direct future notices and correspondence to the fiduciary instead of the taxpayer.

Who must file

• Executors and administrators of a decedent's estate.
• Trustees of valid trusts (testamentary, intervivos, or successor).
• Court-appointed guardians or conservators acting for an incapacitated person.
• Trustees in bankruptcy or assignees for the benefit of creditors.
• Anyone with legal authority to act for another taxpayer with respect to federal tax matters.

When it's due

There is no hard statutory deadline, but the IRS expects Form 56 as soon as the fiduciary relationship begins. Filing promptly avoids missed notices: until the IRS receives Form 56, correspondence may keep going to the taxpayer (or to a decedent's last known address). File another Form 56 when the relationship ends, using the termination section of the form.