# Form 56: notifying the IRS of a fiduciary relationship

- **Canonical URL:** https://formspedia.com/us/form-56/
- **Country & Language:** United States (`en-US`)
- **Form:** Form 56
- **Revision:** Rev. June 2026
- **Issuing Agency:** Internal Revenue Service
- **Tax Area:** Estates, trusts and inheritance
- **Official Form PDF:** https://www.irs.gov/pub/irs-pdf/f56.pdf

An executor handling a final individual return and an estate's own tax return may need two Forms 56. The IRS instructions require a separate notice for each person or entity represented: one in the decedent's name and another in the estate's name. The estate is a separate taxpayer.

### Who must file Form 56?

A fiduciary uses Form 56 to notify the IRS that a fiduciary relationship has begun or ended under Internal Revenue Code section 6903. Executors, administrators, guardians and trustees are among the roles covered. Receivers and assignees for the benefit of creditors also use it for the notice required by section 6036.

A fiduciary acts in the taxpayer's place, with responsibility for the taxpayer's required tax actions. Form 56 is not a power of attorney for a professional representative. Use Form 2848 when the purpose is to authorize someone to represent the taxpayer rather than to notify the IRS of a fiduciary capacity.

This guide follows the June 2026 form and instructions, including the IRS filing-address clarification dated October 5, 2026. If several fiduciaries act for the same taxpayer, each must file a separate Form 56 or otherwise notify the IRS of their status.

### Completing the authority and tax-period sections

Part I first identifies the taxpayer and then the fiduciary. For an individual, use the applicable Social Security number or individual taxpayer identification number. For an entity, use its employer identification number. The instructions have additional identification requirements for decedents and estates filing Form 706.

| Line or part | What to enter | Evidence to consult |
| --- | --- | --- |
| 1 | The legal basis for acting, such as court appointment, an intestate estate or a valid trust instrument. | The court documents or trust instrument. |
| 2a | Date of death when box 1a, 1b or 1d applies. | The decedent's death record. |
| 2b | Appointment, taking-office or asset-transfer date for boxes 1c, 1e, 1f or 1g. | The appointment or transfer document. |
| 2c and 2d | For the receiver/fiduciary appointment covered by box 1f, answer the court-custody question and list transferred assets if the answer is no. | The court order and asset records. |
| 3 and 4 | Tax types and federal return forms covered by the fiduciary duties. | The taxpayer's filing obligations. |
| 5a and 5b | Check and list the years or periods if authority is limited. | The document defining the scope of authority. |
| Part IV | Sign, date and state the fiduciary title. | The capacity in which the signer acts. |

### Which estate box applies, and what must be attached?

Box 1a is for a court-appointed executor where the deceased left a valid will. Box 1b covers a court-appointed administrator or representative where there is no valid will. For either box, the instructions require current letters testamentary or a court certificate as proof of appointment.

Box 1d is narrower than simply saying there is no will. It applies only when there is no court-appointed administrator or representative and you are the sole person charged with the decedent's property. A trustee named under a valid trust instrument uses box 1e and enters the appointment or asset-transfer date on line 2b.

Be prepared to supply evidence supporting your authority. If the appointment documents do not establish which role or tax periods you control, consult the estate's attorney or tax adviser before selecting a box.

### Ending a relationship or naming a substitute

Complete Part II only when revoking or terminating an earlier fiduciary notice. It separates total termination, partial revocation and a substitute fiduciary. Naming a replacement in section C does not remove that replacement's duty to file Form 56 or otherwise give notice.

Part III is for an appointment by a court or governmental unit in a proceeding other than bankruptcy. If proceedings have several dates or places, attach a schedule. An assignee for creditors must also attach a description of the assigned assets and the proposed actions, including scheduled hearings or sales.

### When to file and which IRS address to use

Generally, file when the fiduciary relationship is created or terminated. Send the notice to the IRS service center where the represented taxpayer is required to file returns. For a taxpayer filing Form 1040, use the current Form 1040 filing-address guidance; for other return types, follow the IRS address list by return type.

The October 5, 2026 clarification specifically says not to use the Dallas Insolvency office unless you are a receiver or similar fiduciary, or an assignee for the benefit of creditors. The June 2026 instructions require those covered nonbankruptcy appointments to be reported on or within 10 days of appointment, at:

Internal Revenue ServiceInsolvencyMS 5027 DALDallas, TX 75242

That special deadline and address are not the general executor filing rule. The instructions allow the receiver or assignee to file a separate notice with the taxpayer's normal service center for section 6903 purposes. Bankruptcy trustees and similar bankruptcy fiduciaries are not required to give the section 6036 qualification notice, though bankruptcy notice rules still apply.

Download the official two-page Form 56 and read the instructions below. Form 56 does not update a taxpayer's last known address and cannot request copies of IRS notices. An individual address change uses Form 8822; a business address change uses Form 8822-B.

### Sources

- [Form 56 (Rev. June 2026)](https://www.irs.gov/pub/irs-pdf/f56.pdf)
- [About Form 56, Notice Concerning Fiduciary Relationship | Internal Revenue Service](https://www.irs.gov/forms-pubs/about-form-56)
- [Instructions for Form 56](https://www.irs.gov/pub/irs-pdf/i56.pdf)
- [IRS filing guidance and updates](https://www.irs.gov/forms-pubs/clarified-filing-addresses-for-fiduciaries)