Form

56

Notice Concerning Fiduciary Relationship

(Rev. July 2004)

OMB No. 1545-0013

Department of the Treasury Internal Revenue Service

(Internal Revenue Code sections 6036 and 6903)

Part I

Identification

Name of person for whom you are acting (as shown on the tax return)

Identifying number

Decedent’s social security no.

Address of person for whom you are acting (number, street, and room or suite no.)

City or town, state, and ZIP code (If a foreign address, see instructions.)

Fiduciary’s name

Address of fiduciary (number, street, and room or suite no.)

City or town, state, and ZIP code

Telephone number (optional)

Part II

Authority

1

Authority for fiduciary relationship. Check applicable box:

a(1)

Will and codicils or court order appointing fiduciary

	

(2) Date of death

b(1)

Court order appointing fiduciary

	

(2) Date (see instructions)

c

Valid trust instrument and amendments

d

Other. Describe

Part III

Nature of Liability and Tax Notices

2

Type of tax (estate, gift, generation-skipping transfer, income, excise, etc.)

3

Federal tax form number (706, 1040, 1041, 1120, etc.)

4

Year(s) or period(s) (if estate tax, date of death)

5

If the fiduciary listed in Part I is the person to whom notices and other written communications should be sent for all items

described on lines 2, 3, and 4, check here

	

6

If the fiduciary listed in Part I is the person to whom notices and other written communications should be sent for some (but not all)

of the items described on lines 2, 3, and 4, check here

and list the applicable Federal tax form number and the year(s) or

period(s) applicable

Part IV

Revocation or Termination of Notice

Section A—Total Revocation or Termination

7

Check this box if you are revoking or terminating all prior notices concerning fiduciary relationships on file with the Internal

Revenue Service for the same tax matters and years or periods covered by this notice concerning fiduciary relationship Reason for termination of fiduciary relationship. Check applicable box:

a

Court order revoking fiduciary authority

b

Certificate of dissolution or termination of a business entity

c

Other. Describe

Section B—Partial Revocation

8a Check this box if you are revoking earlier notices concerning fiduciary relationships on file with the Internal Revenue Service for

the same tax matters and years or periods covered by this notice concerning fiduciary relationship b Specify to whom granted, date, and address, including ZIP code.

	

Section C—Substitute Fiduciary

9 Check this box if a new fiduciary or fiduciaries have been or will be substituted for the revoking or terminating fiduciary and

specify the name(s) and address(es), including ZIP code(s), of the new fiduciary(ies)

	

For Paperwork Reduction Act and Privacy Act Notice, see back page.

Cat. No. 16375I

Form 56 (Rev. 7-2004)

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Form 56 (Rev. 7-2004)

Page 2

Part V

Court and Administrative Proceedings

		

City or town, state, and ZIP code

Date

Time

a.m.

Place of other proceedings

p.m.

Part VI

Signature

Please

I certify that I have the authority to execute this notice concerning fiduciary relationship on behalf of the taxpayer.

Fiduciary’s signature

Title, if applicable

Date

Sign

Here

Form 56 (Rev. 7-2004)

Name of court (if other than a court proceeding, identify the type of proceeding and name of agency)

Date proceeding initiated

Address of court

Docket number of proceeding

Form 56 (Rev. 7-2004)

Page 3

General Instructions

relationship while it is in existence. Establishing a fiduciary relationship prior to termination of the entity allows the fiduciary to represent the entity on all tax matters after it is terminated.

final Form 1040 in the space provided. If you are acting on behalf of a decedent’s

Section references are to the Internal Revenue Code unless otherwise noted.

estate that must file a Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, enter the decedent’s SSN in addition to entering

Form 56 cannot be used to update the last known address of the person for whom you are acting. Use Form 8822,

When and Where To File

the EIN (if applicable) as discussed above under Identifying number.

CA'TI.i

Notice of fiduciary relationship. Generally, you should file Form 56 when you create (or terminate) a fiduciary relationship. File Form 56 with the Internal Revenue Service Center where the person for whom you are acting is required to file tax returns.

Change of Address, to make this

Address. Include the suite, room, or other unit number after the street address.

change.

Purpose of Form

You must notify the IRS of the creation or termination of a fiduciary relationship under section 6903 and give notice of qualification under section 6036. You may use Form 56 to provide this notice to the IRS.

Proceedings (other than bankruptcy) and assignments for the benefit of creditors. A fiduciary who is appointed or authorized to act as:

If the postal service does not deliver mail to the street address and the fiduciary (or person) has a P.O. box, show the box number instead of the street address.

Who Should File

● A receiver in a receivership proceeding or similar fiduciary (including a fiduciary in aid of foreclosure), or

For a foreign address, enter the information in the following order: city, province or state, and country. Follow the country’s practice for entering the postal code. Please do not abbreviate the country name.

The fiduciary (see Definitions below) uses Form 56 to notify the IRS of the creation or termination of a fiduciary relationship under section 6903. For example, if you are acting as fiduciary for an individual, a decedent’s estate, or

● An assignee for the benefit of creditors, must file Form 56 on, or within 10 days of, the date of appointment with the Chief, Special Procedures Staff, of the area office of the IRS having jurisdiction over the person for whom you are acting.

Part II—Authority

a trust, you may file Form 56.

Line 1a. Check the box on line 1a if the decedent died testate (i.e., having left a valid will) and enter the decedent’s date of death.

Receivers and assignees for the benefit of creditors also file Form 56 to give notice of qualification under section 6036. However, a bankruptcy trustee, debtor-in-possession, or other like fiduciary in a bankruptcy proceeding is not required to give notice of qualification under section 6036.

The receiver or assignee may also file a separate Form 56 with the service center where the person for whom the fiduciary is acting is required to file tax returns to provide the notice required by section 6903.

Line 1b. Check the box on line 1b if the decedent died intestate (i.e., without leaving a valid will). Also, enter the decedent’s date of death and write “Date of Death” next to the date.

Trustees, etc., in bankruptcy

Assignment for the benefit of creditors. Enter the date the assets were assigned to you and write “Assignment Date” after the date.

proceedings are subject to the notice requirements under title 11 of the United States Code (Bankruptcy Rules).

Specific Instructions Part I—Identification

Definitions

Provide all the information called for in this part. If there is more than one fiduciary, each fiduciary must file (or otherwise give notice) a separate Form 56.

Proceedings other than bankruptcy. Enter the date you were appointed or took possession of the assets of the debtor or other person whose assets are controlled.

Fiduciary. A fiduciary is any person acting in a fiduciary capacity for any other person (or terminating entity), such as an administrator, conservator, designee, executor, guardian, receiver, trustee of a trust, trustee in bankruptcy, personal representative, person in possession of property of a decedent’s estate, or debtor-in-possession of assets in any bankruptcy proceeding by order of the court.

Name. File a separate Form 56 for each person for whom you are acting in a fiduciary capacity. For example, if you will be filing the decedent’s final Form 1040 and are the executor/administrator of the decedent’s estate, file one Form 56 entering the name of the decedent as the person for whom you are acting and file one Form 56 entering the name of the estate as the name of the person for whom you are acting.

furnish evidence that

You must be prepared to

CA'TI.i

substantiates your authority to act as a fiduciary for the

person for whom you are acting.

Part III—Nature of Liability and Tax Notices

Person. A person is any individual, trust, estate, partnership, association,

Line 2. Specify the type of tax involved. This line should also identify a transferee tax liability under section 6901 or fiduciary tax liability under 31 U.S.C. 371 3(b) when either exists.

company or corporation.

Decedent’s estate. A decedent’s estate is a taxable entity separate from the decedent that comes into existence at the time of the decedent’s death. It generally continues to exist until the final distribution of the estate’s assets is made to the heirs and other beneficiaries.

Identifying number. If you are acting for an individual, an individual debtor, or other person whose assets are controlled, the identifying number is the social security number (SSN). If you are acting for a person other than an individual, including an estate or trust, the identifying number is the employer

Line 5. If you check the box on line 5, we will treat your address as the address for IRS notices and correspondence for the form(s) and period(s) listed on lines 3 and 4.

Terminating entities. A terminating

identification number (EIN).

Line 6. If you check the box on line 6, we will treat your address as the address for IRS notices and correspondence for the form(s) and period(s) that you list on line 6.

entity, such as a corporation,

Decedent’s SSN. If you are acting on

partnership, trust, etc., only has the legal capacity to establish a fiduciary

behalf of a decedent, enter the decedent’s SSN shown on his or her

Form 56 (Rev. 7-2004)

Page 4

Part IV—Revocation or Termination of Notice

Part VI—Signature

be retained as long as their contents

may become material in the

Complete this part only if you are revoking or terminating a prior notice concerning a fiduciary relationship.

Sign Form 56 and enter a title describing your role as a fiduciary (e.g., assignee, executor, guardian, trustee, personal representative, receiver, or conservator).

administration of any Internal Revenue law. Generally, tax returns and return information are confidential as required by section 6103.

Completing this part will relieve you of

The time needed to complete and file this form will vary depending on individual circumstances. The estimated average time is:

any further duty or liability as a fiduciary if used as a notice of termination. However, completing Section B or C does not relieve any new or substitute fiduciary of the requirement to file a Form 56 or to otherwise give notice.

Paperwork Reduction Act and Privacy Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the United States. Form 56 is provided for your convenience and its use is voluntary. Under section 6109 you must disclose the social security number or employer identification number of the individual or entity for which you are acting. The principal purpose of this disclosure is to secure proper identification of the taxpayer. We also need this information to gain access to the tax information in our files and properly respond to your request. If you do not disclose this information, we may suspend processing the notice of fiduciary relationship and not consider this as proper notification until you provide the information.

Recordkeeping

	

8 min.

Part V—Court and Administrative Proceedings

Learning about the law or the form

	

32 min.

Preparing the form

	

46 min.

Complete this part only if you have been appointed a receiver, trustee, or fiduciary by a court or other governmental unit in a proceeding other than a bankruptcy
proceeding.

Copying, assembling, and
sending the form to the IRS15 min.

If proceedings are scheduled for more than one date, time, or place, attach a separate schedule of the proceedings.

If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we would be happy to hear from you. You can write to the Tax Products Coordinating Committee, Western Area Distribution Center, Rancho Cordova, CA 95743-0001. Do not send Form 56 to this address.
Instead, see When and Where To File on
the prior page.

Assignment for the benefit of creditors. You must attach the following information:

1. A brief description of the assets that were assigned, and

You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must

2. An explanation of the action to be taken regarding such assets, including any hearings, meetings of creditors, sale, or other scheduled action.