Internal Revenue Service

Fill out Form 56 online

Notice Concerning Fiduciary Relationship

Form 56 tells the IRS that a fiduciary relationship has started or ended. A fiduciary, such as an executor, administrator, trustee, guardian or receiver, files it to act for a taxpayer before the IRS, or to tell the IRS that this role has ended. Receivers and assignees for the benefit of creditors also use it to give notice of qualification under section 6036.

Fill out Form 56 Blank form from the IRS

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Edition: Rev. June 2026
Pages: 2
Fillable fields: 72
Checked against the IRS: November 8, 2026

GuruPDF is not affiliated with the Internal Revenue Service. This page explains the form in plain words; it is not legal or tax advice. Always check the official instructions before you file.

Who uses Form 56

Executors and administrators of a decedent's estate
Trustees named under a valid trust instrument
Court-appointed guardians and conservators
Receivers and assignees for the benefit of creditors
Fiduciaries whose role is ending or passing to a new fiduciary

Before you start

Name, address and SSN, ITIN or EIN of the person or entity you act for
The decedent's SSN or ITIN and date of death, if you act for a decedent or an estate
Your own name, address and telephone number
Proof of your authority; a court-appointed executor or administrator attaches current letters testamentary or a court certificate
The types of tax and federal tax form numbers you will handle, and the years or periods your authority covers
Court or agency name, docket number and proceeding details, if a court or other government unit appointed you in a proceeding other than bankruptcy

How to fill out Form 56

Part I: Identification
Enter the name of the person you act for as shown on the tax return, their identifying number (SSN or ITIN for an individual, EIN for anyone else) and, for a decedent, the decedent's SSN or ITIN. Then enter that person's address and your own name, telephone number and address. File a separate Form 56 for each person you act for. If there is more than one fiduciary, each one files a separate Form 56 or otherwise gives the IRS notice.
Section A, lines 1 and 2: Authority
On line 1, check the box that matches your authority: 1a or 1b for a court-appointed executor or administrator, 1c for a guardian or conservator, 1d for an intestate estate with no court appointment, 1e for a trust, 1f for bankruptcy, a receiver or fiduciary appointment, or an assignment for creditors, or 1g for other cases. Enter the date of death on line 2a for boxes 1a, 1b or 1d, or the date of appointment or transfer of assets on line 2b for boxes 1c, 1e, 1f or 1g. Lines 2c and 2d apply only to a receiver or fiduciary appointment under box 1f: line 2c asks whether all or substantially all of the taxpayer's assets are in the court's control or custody, and if the answer is No, list the assets that were transferred on line 2d.
Section B, lines 3 to 5: Nature of liability
On line 3, check each type of tax you will handle, such as income, gift, estate or employment tax. On line 4, check the federal tax forms you will file, such as the 706 series, 1040 or 1041. If your authority does not cover all years or tax periods, check line 5a and list the years or periods on line 5b.
Part II: Revocation or termination
Fill this part in only if you are revoking or ending an earlier notice. Section A (line 6) is for a total revocation or termination and its reason, Section B (line 7) is for a partial revocation, and Section C (line 8) names any new fiduciary who replaces you. Completing Section B or C does not free a new or substitute fiduciary from filing their own Form 56 or otherwise giving notice.
Part III: Court and administrative proceedings
Fill this part in only if a court or other government unit appointed you as a receiver, trustee or fiduciary in a proceeding other than bankruptcy. Enter the court or agency, its address, the docket number, the date the proceeding started and the date, time and place of other proceedings. Attach a separate schedule if there is more than one date, time or place. An assignee for the benefit of creditors also attaches a short description of the assigned assets and what will be done with them, such as hearings, creditor meetings or a sale.
Part IV: Signature
Sign the form, enter a title that describes your role (for example executor, trustee, guardian, receiver or personal representative) and enter the date. You sign under penalties of perjury.

After you fill it out

In most cases, file Form 56 with the IRS service center where the person you act for is required to file tax returns. For example, if that person files Form 1040, use the Form 1040 mailing address. A receiver or similar fiduciary, or an assignee for the benefit of creditors, files with the IRS Insolvency function on or within 10 days of the appointment, and may also file a separate Form 56 with the service center. Check the current filing address on the official IRS pages before you mail it.

Signing: The instructions say the fiduciary signs Form 56 under penalty of perjury and enters a title describing their fiduciary role. They do not say whether an electronic signature is accepted, so follow the IRS instructions for how you file.

Watch out for

Form 56 cannot be used to update the address of the person or entity you act for. Use Form 8822 or Form 8822-B for that.
Do not use Form 56 to tell the IRS you are a taxpayer's authorized representative. Use Form 2848 instead.
Form 56 cannot be used to request copies of notices and correspondence.
Do not send Form 56 to the IRS Insolvency office unless you are a receiver or similar fiduciary or an assignee for the benefit of creditors.

Questions about Form 56

How is a fiduciary different from a representative under Form 2848?

The IRS treats a fiduciary as if they were the taxpayer, with the right and the duty to do what the taxpayer must do, such as filing returns and paying tax. A representative under Form 2848 can only do what the taxpayer authorized.

Do I need more than one Form 56 when someone has died?

File one Form 56 for each person you act for. An executor who files the decedent's final Form 1040 and also acts for the estate files one form in the decedent's name and one in the estate's name.

What if there is more than one fiduciary?

Each fiduciary must file a separate Form 56 or otherwise give the IRS notice of their status.

Do I need to attach proof of my authority?

If you check line 1a or 1b, attach current letters testamentary or a court certificate. In every case, be ready to give the IRS evidence of your authority to act as a fiduciary.

How do I tell the IRS my role as fiduciary has ended?

File Form 56 and complete Part II. Use Section A to revoke or end all earlier notices for the same tax matters and periods, Section B for a partial revocation, and Section C to name a substitute fiduciary.