Form 56 (2022)—Corrected Tax Year Checklist
Form 56 notifies the IRS of a fiduciary relationship (such as an estate, trust, guardianship, or bankruptcy) and identifies the authorized representative handling tax matters. The November 2022 revision is the current version of the form, though the most recent instructions were updated in December 2024. The form enables compliance with reporting requirements under IRC Sections 6036 and 6903, ensuring the IRS directs tax notices and correspondence to the appropriate fiduciary rather than the taxpayer directly.
Filing Steps
1. Complete Identification Information in Part I
Enter the name and identifying number of the person for whom you are acting exactly as shown on their tax returns. Use the individual’s Social Security number (SSN) or Individual Taxpayer Identification Number (ITIN) for individuals, or the Employer Identification Number (EIN) for entities such as corporations, partnerships, or trusts.
For decedent matters: If you are acting on behalf of a deceased individual, enter the decedent’s SSN or ITIN in the dedicated “Decedent’s Social Security Number” field in Part I. This field is separate from the identifying number field and helps the IRS distinguish deceased taxpayer records from living persons with similar names in IRS databases. If you are also filing on behalf of the decedent’s estate that requires Form 706 (estate tax return), you will need to obtain a separate EIN for the estate. You may need to file two separate Forms 56—one for the decedent’s final return matters and one for the estate’s tax matters.
Provide complete addresses for both the person for whom you are acting and your address as fiduciary, including suite or room numbers and ZIP codes. For foreign addresses, follow the country’s postal format and do not abbreviate the country name.
2. Select the Appropriate Authority Box in Section A
Check only one box (1a through 1g) that matches the legal basis for your fiduciary relationship:
● Box 1a: Court appointment as executor of a testate estate (valid will exists)
● Box 1b: Court appointment as administrator of an intestate estate (no valid will exists)
● Box 1c: Court appointment as guardian or conservator
● Box 1d: Fiduciary of intestate estate with no court appointment (you are the sole person charged with the property of the decedent)
● Box 1e: Trustee under a valid trust instrument and amendments
● Box 1f: Bankruptcy trustee or assignee for the benefit of creditors
● Box 1g: Other fiduciary relationships not covered by boxes 1a-1f
For boxes 1a and 1b (court-appointed estate representatives), you must attach current letters testamentary or a court certificate as proof of your appointment.
3. Enter the Applicable Triggering Date in Section A, Item 2
The date you enter depends on which authority box you checked:
● Line 2a: If you checked box 1a, 1b, or 1d, enter the decedent’s date of death
● Line 2b: If you checked box 1c, 1e, 1f, or 1g, enter the date of your appointment, the date you took office, or the date of formal transfer of assets
This date marks the beginning of your fiduciary authority. While there is no fixed deadline for filing Form 56, you should file it as soon as possible after the fiduciary relationship is created to ensure the IRS directs all tax notices to you rather than to the person for whom you are acting.
4. Identify Tax Types and Forms in Section B
Check all applicable boxes in line 3 to indicate the types of taxes covered by your fiduciary authority: income, estate, gift, generation-skipping transfer, employment, excise, or other.
In line 4, check all relevant federal tax form numbers you will be filing: 706 series (estate and generation-skipping transfer tax), 709 (gift tax), 940 (federal unemployment tax), 941/943/944 (employment taxes), 1040 or 1040-SR (individual income tax), 1041 (estate and trust income tax), 1120 (corporate income tax), or other forms.
In line 5, if your authority does not cover all tax years or periods, check the box and list the specific years or periods within your jurisdiction. Providing complete and accurate year ranges helps the IRS match notices to the correct open tax accounts, preventing processing delays.
5. Complete Part II Only If Revoking or Terminating Prior Notice
Section A (Total Revocation): Check box six if you are revoking or terminating all prior notices concerning fiduciary relationships on file with the IRS for the same tax matters and years or periods. Indicate the reason for termination: court order revoking authority, certificate of dissolution or termination of a business entity, or other reason (describe).
Section B (Partial Revocation): Check box 7a if you are revoking only specific earlier notices while maintaining other fiduciary relationships. In box 7b, you must specify the name, date of appointment, and complete address (including ZIP code) of the prior fiduciary whose notice you are revoking. Providing the full address is essential; omitting it may prevent the IRS from matching your revocation to the original Form 56, leaving conflicting notices on file.
Section C (Substitute Fiduciary): Check box eight if a new fiduciary or fiduciaries have been or will be substituted. Provide the complete name(s) and address(es), including ZIP code(s), of all new fiduciaries. If there are multiple fiduciaries, each must be named separately; do not use collective terms like “co-fiduciaries,” as these may not be recognized as valid notice. Each new fiduciary must also file their own Form 56 or otherwise provide notice of their status to the IRS.
6. Complete Part III for Court or Administrative Proceedings
Complete Part III only if you have been appointed by a court or governmental unit as a receiver, trustee, or fiduciary in a proceeding other than a bankruptcy proceeding. Provide the name and address of the court, date the proceeding was initiated, docket number, and details of scheduled proceedings, including date, time, and place.
Note that routine probate or trust administration proceedings generally do not need to be reported in Part III unless they directly affect your fiduciary authority or create a dispute over tax liability.
If you are an assignee for the benefit of creditors, you must attach a brief description of the assets assigned and an explanation of the action to be taken regarding those assets, including any hearings, meetings of creditors, sales, or other scheduled actions.
7. Sign and Date Part IV
Sign Form 56 under penalties of perjury. Include your title describing your fiduciary role (executor, trustee, administrator, guardian, bankruptcy trustee, receiver, conservator, personal representative, surviving spouse, sole heir in possession, etc.).
Important: Form 56 requires an original handwritten ink signature. Electronic signatures are not accepted for Form 56. This is a critical requirement that distinguishes Form 56 from certain other IRS forms that do permit electronic signatures.
If you are a corporate fiduciary (such as a corporate trustee or corporate executor), include the corporation’s EIN in the fiduciary address block, not the SSN of individual officers or managers.
8. File Form 56 with the Appropriate IRS Office
Generally, file Form 56 with the Internal Revenue Service Center where the person for whom you are acting is required to file tax returns.
Special filing rules apply for receivers and assignees for the benefit of creditors: These fiduciaries must file Form 56 on or within 10 days of the date of appointment with the Advisory Group Manager of the area office of the IRS having jurisdiction over the person for whom they are acting. They may also file a separate Form 56 with the appropriate service center.
Important Notes
Form 56 cannot be electronically filed as a standalone document. If you need to attach it to an electronically filed return, it must be attached as a PDF file.
Form 56 cannot be used to update the last known address of the person, business, or entity for whom you are acting. Use Form 8822 (Change of Address) or Form 8822-B (Change of Address or Responsible Party—Business) for address updates.
Form 56 cannot be used to request copies of notices and correspondence from the IRS.
Do not confuse Form 56 with Form 2848 (Power of Attorney). Form 56 is filed by fiduciaries who assume the powers, rights, duties, and privileges of the taxpayer. Form 2848 is filed by authorized representatives who act as agents with limited authority granted by the taxpayer.
You must be prepared to furnish evidence that substantiates your authority to act as a fiduciary, including court orders, trust documents, or other legal instruments establishing the fiduciary relationship.
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This checklist is for educational purposes only and does not constitute tax or legal advice. Always review official IRS instructions and consult a qualified professional for guidance.
