Form 56 Notice of Fiduciary Relationship (2026): Edit Online Free & Download PDF
Notice of Fiduciary Relationship: Notice Concerning Fiduciary Relationship
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Form 56 in short
Form 56 tells the IRS that a fiduciary relationship has started or ended, such as an executor for an estate, a trustee, a guardian or a receiver. Once filed, the fiduciary is treated by the IRS as standing in the taxpayer's place for tax matters. It is not the same as a power of attorney, which uses Form 2848.
| Issued by | Internal Revenue Service (IRS) |
|---|---|
| Current version | Rev. June 2026 (checked 2026-10-25) |
| Who fills it in | A fiduciary who will act for a taxpayer before the IRS, or who wants to tell the IRS the role has ended. Examples are executors, administrators, guardians, conservators, trustees, receivers and assignees for the benefit of creditors. Each fiduciary files a separate form, and a separate form is filed for each person or entity represented. |
| Who receives it | The IRS. |
| Where to send it | File it with the IRS service center where the person you act for is required to file tax returns. For someone who files Form 1040, use the Form 1040 mailing address. Receivers and similar fiduciaries in non-bankruptcy proceedings, and assignees for the benefit of creditors, file with Internal Revenue Service, Insolvency, MS 5027 DAL, Dallas, TX 75242. In October 2026 the IRS clarified that other fiduciaries should not file with the Dallas office. |
| Deadline | Generally when the fiduciary relationship is created or ends. Receivers and assignees for the benefit of creditors file on or within 10 days of the date of appointment. |
| Official links | Official page · Official PDF · Official instructions |
What changed
The June 2026 revision adds a new address for the insolvency function in Dallas for receivers and assignees for the benefit of creditors. Line 1f now includes receivers and fiduciaries, and new lines 2c and 2d ask whether all or substantially all of the taxpayer's assets are in the control or custody of the court and, if not, which assets were transferred.
How to fill out Form 56, line by line
| Part I | Person you act for Name as shown on the tax return, identifying number (SSN, ITIN or EIN), the decedent's SSN if applicable, and their address. |
| Part I | Fiduciary's name and address Your name, phone number and address as the fiduciary. |
| Line 1 | Authority for the relationship Check one box: court appointment for an estate with or without a will, guardian or conservator, intestate estate with no court appointment, trust instrument, bankruptcy or receivership or assignment, or other. Proof of court appointment is attached for lines 1a and 1b. |
| Lines 2a to 2d | Dates and court control Date of death for lines 1a, 1b and 1d. Date of appointment or transfer of assets for lines 1c, 1e, 1f and 1g. Lines 2c and 2d apply only to a court appointed receiver or fiduciary. |
| Lines 3 and 4 | Taxes and forms Check the types of tax and the federal form numbers you will be filing as fiduciary, such as Form 1040, 1041, 706 or 709. |
| Lines 5a and 5b | Limited years If your authority does not cover all years or periods, check 5a and list the years or periods you cover. |
| Part II | Revocation or termination Complete only to revoke or end a prior notice. Section A is a total revocation, Section B is partial, and Section C names a substitute fiduciary. |
| Part III | Court and administrative proceedings Only for a receiver, trustee or fiduciary appointed by a court or agency in a proceeding other than bankruptcy. Give the court, docket number and dates. |
| Part IV | Signature Sign under penalties of perjury and give a title for your role, such as executor, trustee, guardian or receiver. |
Common mistakes to avoid
- Using Form 56 to name an authorized representative. That is Form 2848.
- Using Form 56 to update the taxpayer's address. Use Form 8822 or Form 8822-B.
- Filing one Form 56 for both the decedent and the estate. The instructions call for one form for each.
- Sending the form to the Dallas insolvency office when you are not a receiver, similar fiduciary or assignee for the benefit of creditors.
- Leaving out letters testamentary or a court certificate when checking line 1a or 1b.
- Expecting Form 56 to get you copies of IRS notices. The instructions say it cannot be used for that.
Questions about Form 56
What is the difference between Form 56 and Form 2848?
A fiduciary on Form 56 is treated as the taxpayer and takes on the duty to file returns and pay tax. A representative on Form 2848 is an agent who can act only as the taxpayer authorizes.
I am the executor of an estate. How many Forms 56 do I file?
The instructions give the example of one form naming the decedent, for the final Form 1040, and another naming the estate.
Where do I send Form 56?
To the service center where the person you act for files returns. Only receivers, similar fiduciaries and assignees for the benefit of creditors use the Dallas insolvency address.
Do I need to attach proof?
For lines 1a and 1b, attach current letters testamentary or a court certificate. In all cases you should be ready to provide evidence of your authority.
How do I tell the IRS my role has ended?
File Form 56 and complete Part II to revoke or terminate the earlier notice, and name any substitute fiduciary in Section C.
Does a bankruptcy trustee file Form 56?
A bankruptcy trustee can file it under section 6903, but the instructions say trustees and debtors in possession in bankruptcy do not need to give notice of qualification under section 6036.
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Checked against the official sources on 2026-10-25. PDF Editor Hub is not affiliated with the Internal Revenue Service or any government agency. This page is general information, not legal or tax advice.