What Form 56 is for
Form 56 tells the IRS that a fiduciary relationship has started or ended. You file it under section 6903 when you take on the job of acting for another person or entity on tax matters, and again when that job is over. Receivers and assignees for the benefit of creditors also use it to give notice of qualification under section 6036.
You use it if you are an executor, administrator, trustee, guardian, conservator, receiver, personal representative or another person in a position of confidence acting for someone else. The IRS then treats you as if you were the taxpayer, so you file the returns and pay the taxes due. If you are only a representative acting on a taxpayer's authority, Form 2848 is the right form instead.
Who has to file Form 56?
File Form 56 if you are a fiduciary who wants to act for a taxpayer before the IRS, or if your fiduciary capacity has ended. The instructions define a fiduciary as any person in a position of confidence acting on behalf of another person. You take on the powers, rights, duties and privileges of the person or entity you act for. The IRS then treats you as if you were the taxpayer, so you file the returns and pay any taxes due for them.
Receivers and assignees for the benefit of creditors also file Form 56 to give notice of qualification under section 6036. A bankruptcy trustee, debtor-in-possession or other like fiduciary in a bankruptcy proceeding does not have to give that notice. Those trustees follow the notice rules under title 11 of the United States Code. If there is more than one fiduciary, each one files a separate Form 56 or otherwise gives the IRS notice of their status.
- Administrators, conservators, designees and executors
- Guardians, receivers and trustees of a trust
- Trustees in bankruptcy and personal representatives
- People in possession of property of a decedent's estate
- Debtors-in-possession of assets in a bankruptcy proceeding by court order
When do you file Form 56?
Generally you file Form 56 when you create a fiduciary relationship or when you terminate one. The instructions do not set a general calendar due date beyond that. One situation does carry a day count. A fiduciary appointed or authorized to act as a receiver in a receivership proceeding, a similar fiduciary including a fiduciary in aid of foreclosure, or an assignee for the benefit of creditors must file Form 56 on or within 10 days of the date of appointment.
Timing also matters for an entity that is winding down. A terminating entity such as a corporation, partnership or trust only has the legal capacity to set up a fiduciary relationship while it still exists. Setting up that relationship before the entity terminates lets the fiduciary represent the entity on all tax matters after it is terminated.
Where do you send Form 56?
File Form 56 with the Internal Revenue Service Center where the person you are acting for is required to file tax returns. If that person files a Form 1040, the mailing address is in the Instructions for Form 1040. A receiver or similar fiduciary, or an assignee for the benefit of creditors, files with the insolvency function instead. That insolvency address is new in the June 2026 revision.
- Insolvency address: Internal Revenue Service, Insolvency, MS 5027 DAL, Dallas, TX 75242
- A receiver or assignee may also file a separate Form 56 with the service center where that person files returns, to give the notice required by section 6903
- Do not send Form 56 to the Tax Forms and Publications comment address in Washington, DC
How do you fill out Form 56?
Start with Part I. Enter the name of the person you are acting for as shown on the tax return, their identifying number and address, then your own name as fiduciary, your telephone number and your address. File a separate Form 56 for each person. If you are filing a decedent's final Form 1040 and you are the executor or administrator of the estate, that means one Form 56 naming the decedent and one naming the estate.
The identifying number is the social security number or ITIN for an individual, an individual debtor or another person whose assets are controlled. For anyone other than an individual, use the employer identification number. In Section A you check one authority box and enter the matching date. In Section B you check the types of tax and the form numbers you will be filing. Sign Part IV under penalty of perjury and enter a title that describes your role.
- For line 1a or 1b, attach current letters testamentary or a court certificate as proof of your court appointment
- Be prepared to furnish evidence that substantiates your authority to act as a fiduciary
- If the postal service does not deliver to the street address and you have a P.O. box, show the box number
- On a foreign address, follow that country's practice for the postal code and do not abbreviate the country name
- If proceedings are scheduled for more than one date, time or place, attach a separate schedule
What changed in the June 2026 revision?
Three items appear in the What's New list. A fiduciary appointed or authorized to act as a receiver in a receivership proceeding, a similar fiduciary, or an assignee for the benefit of creditors must file at the new address for the insolvency function. Receiver and fiduciary were added to Part I, Section A, line 1f. Lines 2c and 2d were added, so a receiver or fiduciary indicates whether all or substantially all of the taxpayer's assets are in the control or custody of the court.
When Form 56 is not the form you need
Form 56 cannot update the last known address of the person, business or entity you are acting for. Use Form 8822 or Form 8822-B for an address change. Do not use Form 56 to tell the IRS that you are the authorized representative of a taxpayer, because Form 2848 covers that. An authorized representative is treated as the agent of the taxpayer and can only do what the taxpayer authorizes, while a fiduciary steps into the taxpayer's place. Form 56 also cannot request copies of notices and correspondence.
Form 56 line by line
| Line | What goes there |
|---|---|
| Part I | Name, identifying number and address of the person you act for, plus your name, telephone number and address as fiduciary. |
| 1a and 1b | Check 1a if a court appointed you over a testate estate with a valid will, or 1b if the court appointed you over an intestate estate. |
| 1c | Check this if a court of appropriate jurisdiction appointed you as guardian, custodian or conservator over another person or entity. |
| 1d | Check this if you are the fiduciary of a person who died intestate, there is no court appointed representative, and you alone hold the property. |
| 1e | Check this if you were named a trustee under a valid trust instrument. |
| 1f | Check this for bankruptcy, appointment of a receiver or fiduciary, or an assignment for the benefit of creditors. |
| 1g | Check this if your fiduciary capacity does not match lines 1a through 1f, and describe your authority in the space given. |
| 2a and 2b | Enter the date of death on 2a for box 1a, 1b or 1d. Enter the date of appointment, taking office, or assignment or transfer of assets on 2b for box 1c, 1e, 1f or 1g. |
| 2c and 2d | For a receiver or fiduciary under 1f, answer whether the court controls all or substantially all of the assets. If no, list the assets that were transferred. |
| 3 and 4 | Check the types of tax you will handle, such as income, gift, estate or employment, and the federal form numbers you will file. |
| 5a and 5b | Check 5a if your authority does not cover all years or tax periods, then list the specific years or periods on 5b. |
| Part II | Complete only to revoke or terminate a prior fiduciary notice. Covers total revocation, partial revocation and naming a substitute fiduciary. |
| Part III | Complete only if a court or other governmental unit appointed you receiver, trustee or fiduciary in a proceeding other than bankruptcy. |
| Part IV | Sign and date under penalties of perjury and enter your title, such as assignee, executor, guardian, trustee, receiver or sole heir. |
Source: IRS, Form 56 (Rev. Jun 2026) and Instructions for Form 56, Notice Concerning Fiduciary Relationship. This page explains the form in plain English. It is not tax advice.