Form 56: Notice Concerning Fiduciary Relationship (2022 Edition) – A Complete Guide

When someone passes away, becomes incapacitated, or enters bankruptcy, another person often needs to step in to handle their tax affairs. That person—called a fiduciary—must let the IRS know they're taking on this responsibility. Form 56 is the official document that creates this notification. Think of it as your formal introduction to the IRS, saying "I'm now authorized to handle tax matters for this person or entity."

What Form 56 Is For

Form 56 serves two primary purposes under Internal Revenue Code sections 6903 and 6036. First, it notifies the IRS when you've been appointed or authorized to act as a fiduciary—someone in a position of trust managing another person's or entity's tax responsibilities. Second, it informs the IRS when that fiduciary relationship ends.

A fiduciary assumes all the powers, rights, duties, and privileges of the person they're representing. The IRS treats you as if you are the taxpayer, which means you have both the right and the responsibility to undertake all actions the taxpayer must perform—filing returns, paying taxes, responding to IRS notices, and more. This differs significantly from being an authorized representative (using Form 2848), who only acts as an agent with limited, explicitly authorized duties.

Common fiduciary roles include executors of estates, administrators handling affairs when someone dies without a will, trustees managing trusts, guardians or conservators appointed by courts, bankruptcy trustees, receivers in legal proceedings, and assignees for the benefit of creditors. The 2022 revision of Form 56 streamlined several sections while maintaining its core function of establishing this critical legal relationship with the IRS.

When You’d Use Form 56 (Including Late or Amended Filings)

Standard Filing Timing: Generally, you must file Form 56 when you create or terminate a fiduciary relationship. Some fiduciaries file it with their first tax return for the person they're representing, but the IRS prefers earlier notification. For receivers and assignees for the benefit of creditors, strict deadlines apply—you must file within 10 days of your appointment with the appropriate IRS Advisory Group Manager.

Late Filings: If you've already been acting as a fiduciary but haven't filed Form 56, you should submit it as soon as possible. While there's no specific penalty for late filing of Form 56 itself, failing to notify the IRS can cause serious problems. The IRS may continue sending notices to the deceased person or the old address, you might miss important deadlines, and you could face complications when trying to represent the taxpayer's interests. Late filing is better than never filing.

Termination and Revocation: Form 56 is also used when your fiduciary duties end. Part II of the form handles three scenarios: total revocation or termination (when all your fiduciary authority ends), partial revocation (when you're giving up some but not all responsibilities), and situations where a substitute fiduciary is taking over. You'll check the appropriate boxes and explain the reason—whether it's a court order, completion of estate administration, dissolution of a business entity, or another circumstance.

Amended or Corrected Filings: If you discover errors in a previously filed Form 56—such as wrong tax years, incorrect identifying numbers, or missing information about court proceedings—you should file a corrected form. Write "AMENDED" at the top and include all corrected information. This ensures the IRS has accurate records of your authority and the scope of your responsibilities.

Key Rules or Details for 2022

The November 2022 revision of Form 56 maintained several critical requirements that fiduciaries must understand:

Documentation Requirements: You must be prepared to furnish evidence substantiating your authority to act. For court-appointed executors or administrators (lines 1a and 1b), attach current letters testamentary or a court certificate. Guardians and conservators (line 1c) need court appointment documentation. Trustees (line 1e) should have the trust instrument available. Receivers and assignees must attach detailed information about the assets and planned actions.

Identification Precision: The form requires specific identifying numbers—Social Security Numbers (SSN) or Individual Taxpayer Identification Numbers (ITIN) for individuals, and Employer Identification Numbers (EIN) for entities. If you're handling a decedent's final personal return (Form 1040) and the estate's return (Form 1041), you must file separate Form 56s for each—one using the decedent's SSN and one using the estate's EIN.

Address Limitations: A crucial 2022 rule that catches many filers: Form 56 cannot be used to update the last known address of the person you're representing. You must use Form 8822 (for individuals) or Form 8822-B (for businesses) for address changes. This requirement protects against unauthorized address changes and ensures proper documentation.

Tax Type Specification: In Section B, you must check all applicable tax types (income, estate, gift, excise, employment, generation-skipping transfer) and corresponding form numbers (1040, 1041, 706 series, 709, 940, 941, etc.). If your authority doesn't cover all tax years or periods, you must specify exactly which years or periods you're authorized to handle—this prevents confusion and unauthorized actions.

Filing Location: Send Form 56 to the IRS Service Center where the person you're representing files their tax returns. However, receivers and assignees for the benefit of creditors must file with the Advisory Group Manager of the area office having jurisdiction, and may optionally file a separate copy with the service center for section 6903 notice purposes.

Step-by-Step (High Level)

Step 1: Determine Your Filing Obligation
Confirm you're actually a fiduciary (not just an authorized representative) and that your role requires Form 56. Review the definitions carefully—executors, administrators, trustees, guardians, receivers, and bankruptcy trustees all file Form 56, while general powers of attorney use Form 2848 instead.

Step 2: Gather Required Information
Collect the taxpayer's identifying information (SSN or EIN), your own contact information, documentation of your authority (court orders, trust documents, appointment letters), and details about what tax types and years you'll handle. For court proceedings, obtain the court name, address, docket number, and hearing dates.

Step 3: Complete Part I (Identification)
Enter the name and identifying number of the person you're representing, their address, your name and address, and an optional telephone number. File a separate Form 56 for each person you're representing—if you're executor of an estate, you'll often file one for the decedent's final return and another for the estate itself.

Step 4: Complete Section A (Authority) and Section B (Tax Notices)
Check the appropriate box describing your authority (testate estate, intestate estate, guardianship, trust, bankruptcy, etc.) and enter relevant dates. Then check all tax types and form numbers you'll be handling, specifying any year or period limitations on your authority.

Step 5: Complete Part II Only If Terminating
If you're ending a fiduciary relationship, complete the revocation or termination section, checking the appropriate boxes and providing the required explanations or successor information.

Step 6: Complete Part III If Applicable
Court-appointed receivers and fiduciaries in non-bankruptcy proceedings must provide full court information, including proceedings dates, times, and locations.

Step 7: Sign and File
Sign under penalty of perjury, include your title (executor, trustee, guardian, etc.), date the form, and mail it to the correct IRS location. Retain copies of the filed form and all supporting documentation for your records.

Common Mistakes and How to Avoid Them

Mistake #1: Using Form 56 to Change Addresses
Many fiduciaries mistakenly believe Form 56 updates the taxpayer's address with the IRS. The 2022 instructions explicitly warn against this. Solution: File Form 8822 or Form 8822-B separately for any address changes before or along with Form 56.

Mistake #2: Confusing Fiduciary Authority with Power of Attorney
Some people file Form 56 when they should file Form 2848, or vice versa. Solution: Remember that fiduciaries have all rights and responsibilities of the taxpayer (like executors and trustees), while authorized representatives only have specific, limited powers granted by the taxpayer. If you're acting on behalf of a living, competent person who's authorizing you, use Form 2848. If you're managing affairs due to death, incapacity, bankruptcy, or court appointment, use Form 56.

Mistake #3: Filing One Form for Multiple Roles
Executors often file a single Form 56 when they need two—one for the decedent's final personal return and another for the estate. Solution: File separate Form 56s for each distinct taxpayer or entity you're representing, using the appropriate identifying number for each.

Mistake #4: Missing Required Attachments
Court-appointed fiduciaries sometimes forget to attach letters testamentary, court certificates, or required documentation. Solution: Review the specific requirements for your type of authority (lines 1a-1g) and ensure all required evidence is attached before mailing.

Mistake #5: Incomplete Tax Type Information
Checking only "Income" when the taxpayer also has employment tax, estate tax, or other obligations creates gaps in your authority. Solution: Carefully review all tax types in Section B and check every box that applies to your fiduciary responsibilities. When in doubt, check more boxes rather than fewer—you can always disclaim authority later if needed.

Mistake #6: Failing to File Termination Notices
When fiduciary duties end, some people forget to notify the IRS, leaving the relationship open indefinitely. Solution: When your duties conclude (estate closed, trust terminated, bankruptcy concluded), file Form 56 Part II to formally terminate the relationship and prevent continued liability.

Mistake #7: Not Specifying Year or Period Limitations
If your authority covers only certain tax years (for example, a receiver appointed for 2020-2022 tax issues only), failing to specify this on line 5 can create confusion. Solution: Always complete line 5 if your authority has any time limitations, listing the specific years or periods clearly.

What Happens After You File

IRS Processing: Once the IRS receives and processes your Form 56, they'll update their records to show you as the authorized fiduciary for the specified taxpayer and tax matters. This typically takes 4-6 weeks for paper filings. The IRS doesn't send a confirmation letter, so keep copies of your filed form and proof of mailing (certified mail receipt is recommended).

Future Correspondence: After processing, all IRS notices, letters, and correspondence about the specified tax matters will be sent to the fiduciary address you provided on Form 56. This includes notices of deficiency, refund information, audit notifications, and payment reminders. You're responsible for responding to these notices on behalf of the person you represent.

Your Ongoing Responsibilities: Filing Form 56 triggers significant responsibilities. You must file all required tax returns for the taxpayer, pay any taxes due from the taxpayer's assets, respond to IRS inquiries, and maintain records. The IRS treats you as the taxpayer for these purposes—you have the same rights to contest determinations, request appeals, and negotiate payment arrangements.

Limitations on Notice Requests: The 2022 instructions clarify that Form 56 cannot be used to request copies of previous notices or correspondence. If you need historical information, you must use Form 4506 (Request for Copy of Tax Return) or Form 4506-T (Request for Transcript of Tax Return) separately.

Access to Tax Information: Once your Form 56 is processed, you can access the taxpayer's account information through IRS phone lines, in-person visits to Taxpayer Assistance Centers, or written correspondence. You may need to provide your Form 56 documentation to verify your authority.

When Disputes Arise: If the IRS questions your authority or refuses to recognize your fiduciary status, you can provide additional documentation, request a conference with an IRS manager, or seek assistance from the Taxpayer Advocate Service. Having properly filed Form 56 with complete supporting documentation significantly strengthens your position in such disputes.

Termination Process: When your fiduciary duties end, filing Form 56 Part II terminates the relationship and removes your ongoing responsibilities. The IRS will stop sending notices to your address and return correspondence routing to the taxpayer (or their new representative if a substitute fiduciary was named).

FAQs

Do I need to file Form 56 if I'm just handling my deceased parent's final tax return?
Generally yes, especially if you're the court-appointed executor or administrator. However, if the estate is very simple (no estate tax return required, no ongoing estate administration), some surviving spouses or sole heirs in possession of assets file the final return without Form 56. Filing Form 56 provides clearer documentation of your authority.

Can I file Form 56 electronically?
As of 2022, Form 56 cannot be e-filed—it must be mailed to the appropriate IRS Service Center. This is one of the few remaining forms that require paper filing. Keep copies of your mailing proof (certified mail receipts are highly recommended).

What's the difference between Form 56 and Form 2848?
Form 56 establishes you as a fiduciary with full authority to act as the taxpayer (used when someone dies, becomes incapacitated, or enters bankruptcy). Form 2848 grants limited power of attorney to an authorized representative for a competent taxpayer who authorizes specific actions. You cannot use them interchangeably.

How long does my Form 56 authority last?
Your authority continues until you file a termination notice (Part II of Form 56), a court revokes your authority, the estate or trust terminates, or another fiduciary takes over. It doesn't automatically expire after a certain time period unless you specified year or period limitations on line 5.

Do I need separate Form 56s for federal and state taxes?
Yes. Form 56 only notifies the IRS about federal tax matters. Most states have their own fiduciary notification forms for state tax purposes. Check with your state's tax authority for their specific requirements.

What if the taxpayer had no tax obligations—do I still file Form 56?
If the person you're representing has no current or past tax obligations and you don't expect any (for example, an estate below filing thresholds with no income), Form 56 may not be necessary. However, filing it provides protection if unexpected tax issues arise later. Consult a tax professional if unsure.

Can multiple fiduciaries file Form 56 for the same taxpayer?
Yes. When multiple executors, trustees, or administrators are appointed, each should file their own Form 56 or provide their information to the IRS. The instructions state that "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."

Sources

This guide is based on official IRS resources including the Form 56 instruction booklet (Rev. December 2024), the Form 56 itself (Rev. November 2022), and the IRS Form 56 information page. Internal Revenue Code sections 6903 and 6036 provide the legal foundation for these requirements.

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