Form 56
Notice of Fiduciary Relationship
When you become an executor, trustee, guardian, or conservator, Form 56 is how the IRS learns you are in charge. File it early so notices come to you, and file it again when you are done.
Last reviewed
Telling the IRS you are in charge
When you become an executor, administrator, trustee, guardian, or conservator, the IRS does not automatically know. Form 56 tells them. Once it is filed, the IRS treats you as standing in the shoes of the person or estate you are acting for: you can deal with the IRS for them, and you are responsible for filing their returns and paying their taxes.
It is different from a power of attorney. A power of attorney (Form 2848) lets someone represent a taxpayer who is still able to act. Form 56 is for someone who has legally taken over, such as the executor of an estate.
Who files and how many
- One for each taxpayer: an executor usually files two, one for the person who died (for their final Form 1040) and one for the estate (for the estate’s Form 1041).
- One for each fiduciary: if there are co-executors or co-trustees, each files their own.
- Proof: if a court appointed you, attach your letters testamentary or a court certificate.
- Where: it is mailed to the IRS center where the person or estate files tax returns.
Which authority box applies
| Your role | Line 1 | Date and proof |
|---|---|---|
| Executor named in a will, appointed by the court | 1a | Date of death; attach letters testamentary or a court certificate |
| Court-appointed administrator, no will | 1b | Date of death; attach letters or a court certificate |
| Guardian, custodian, or conservator | 1c | Date of appointment |
| No will and no court appointment; you are the sole person in charge of the property | 1d | Date of death |
| Trustee under a trust instrument | 1e | Date of appointment or transfer of assets |
| Bankruptcy trustee, receiver, or assignee for the benefit of creditors | 1f | Date of assignment or appointment |
| Anything else | 1g | Describe the authority and the date |
Why file it early
Until the IRS knows you are the fiduciary, it can keep sending letters to the address of the person who died, and some of those letters start deadlines. Filing early means notices come to you. It is also a step toward asking the IRS to finish its review of the estate’s returns sooner and to release you from personal liability for its taxes.
When you are done
When the estate is closed, or if you resign or are replaced, file another Form 56 to end the relationship. Otherwise the IRS may still treat you as responsible. A replacement executor or trustee files their own Form 56.
What Form 56 does not do
- It does not change the address the IRS has on file (that is Form 8822)
- It cannot be used to request copies of IRS letters
- It does not let someone else talk to the IRS for you (that is Form 2848, which you can sign as executor)
What we handle
- Preparing Form 56 for the person who died, the estate, and any trust
- Getting the estate’s EIN and the power of attorney so we can talk to the IRS for you
- Filing the termination when the estate is closed
Frequently Asked Questions
Do I need to file Form 56 as executor?
It is strongly recommended. Form 56 tells the IRS you are the executor, so the IRS treats you as acting for the person who died and the estate, and sends notices to you. Without it, the IRS can keep writing to the old address. An executor usually files two: one for the person who died and one for the estate.
What is the difference between Form 56 and a power of attorney?
Form 56 is for a fiduciary, like an executor or trustee, who has legally taken over for the taxpayer and is responsible for their returns and taxes. A power of attorney (Form 2848) authorizes someone, like a tax professional, to represent a taxpayer. As executor, you file Form 56 and can then sign a Form 2848 so your tax preparer can deal with the IRS.
Where do I send Form 56?
Mail it to the IRS center where the person or estate you are acting for files its tax returns. For the final Form 1040, that is the address in the Form 1040 instructions. If a court appointed you, attach your letters testamentary or a court certificate.
Do I need to file anything when the estate is closed?
Yes. File another Form 56 to end the fiduciary relationship. Otherwise the IRS may continue to treat you as responsible for the estate’s tax matters.