Form 56, Notice Concerning Fiduciary Relationship
When you become responsible for someone else’s tax affairs, as executor, trustee, guardian, or receiver, Form 56 tells the IRS to treat you as standing in their shoes.
This is the genuine IRS PDF, unmodified. Source: IRS official page.
What is 56?
Form 56 notifies the IRS that a fiduciary relationship exists: you now act for a decedent’s estate, a trust, a minor, or an incapacitated person, with authority over their tax matters. Once filed, IRS notices for that taxpayer come to you, and you sign returns in the fiduciary capacity. A separate filing terminates the relationship when your role ends.
It is not a power of attorney; a fiduciary acts as the taxpayer rather than for them, which is why executors file Form 56 instead of Form 2848.
Who files 56?
- Executors and administrators of estates
- Trustees of trusts with filing obligations
- Guardians and conservators managing a taxpayer’s affairs
- Receivers and bankruptcy trustees
How to fill out 56
- Enter the taxpayer or entity you act for, with their SSN or EIN.
- Identify yourself as fiduciary with your address.
- Check the authority you act under: will, court order, trust instrument, and attach evidence where required.
- Note which tax forms and years your authority covers.
- Download, sign, and mail it to the IRS service center where the person or entity files.
Quick fill 56 on this page
Prefer to see the form itself while you type? Open 56 in the editor to fill it on the actual pages, add a signature, and download.
Frequently asked questions
When should an executor file Form 56?
As soon as appointed, so notices about the decedent’s and the estate’s taxes route correctly, and again at discharge to end the relationship.
Form 56 or Form 2848?
Form 56 when you are the taxpayer’s legal stand-in (executor, trustee). Form 2848 when a taxpayer who can act for themselves authorizes a representative.