Form 56, Notice Concerning Fiduciary Relationship, is the form an executor, administrator, trustee, guardian, receiver or other fiduciary files to tell the IRS they've started, or stopped, acting for a taxpayer. You generally file it when the fiduciary relationship is created or terminated, with the IRS service center where the person you act for files their returns. It isn't a power of attorney; for that, the IRS points you to Form 2848.
Most people meet Form 56 after a death in the family, when they're suddenly responsible for a final tax return and an estate. Everything below comes from the IRS Instructions for Form 56 (Rev. June 2026), and the figures are as of October 2026.
Fiduciary or authorized representative?
This is the distinction that decides which form you need, and the IRS draws it sharply.
| Fiduciary (Form 56) | Authorized representative (Form 2848) | |
|---|---|---|
| How the IRS treats you | As if you are the taxpayer | As the taxpayer's agent |
| What you can do | Everything the taxpayer is required to do, such as filing returns and paying tax due | Only the acts the taxpayer authorized on the form |
| Typical people | Executors, administrators, trustees, guardians, conservators, receivers, personal representatives | Accountants, attorneys, enrolled agents acting for a living client |
The instructions put it plainly: don't use Form 56 if you're notifying the IRS that you're the taxpayer's authorized representative. Use Form 2848 instead. On appointment, a fiduciary automatically has both the right and the responsibility to act.
Who files Form 56
A fiduciary who wants to act for a taxpayer before the IRS, or to tell the IRS that the fiduciary role has ended, files Form 56. A fiduciary is any person in a position of confidence acting on behalf of another person. The instructions list administrators, conservators, designees, executors, guardians, receivers, trustees of a trust, trustees in bankruptcy, personal representatives, people in possession of a decedent's property, and debtors-in-possession.
Receivers and assignees for the benefit of creditors also use it to give notice of qualification under section 6036. A bankruptcy trustee or debtor-in-possession in a bankruptcy proceeding doesn't have to give that notice, because the Bankruptcy Rules cover it.
The authority boxes on line 1
| Line | Use it if | What to attach or enter |
|---|---|---|
| 1a | You're the court-authorized executor of someone who died with a valid will | Letters testamentary or a court certificate; date of death on line 2a |
| 1b | You're the court-appointed administrator of someone who died without a will | Court proof of appointment; date of death on line 2a |
| 1c | A court appointed you guardian, custodian or conservator | Date of appointment on line 2b |
| 1d | Someone died without a will, no administrator was appointed, and you're the sole person in charge of the property | Date of death on line 2a |
| 1e | You were named trustee under a valid instrument | Date of appointment or transfer of assets on line 2b |
| 1f | You're a bankruptcy trustee, assignee for creditors, or court-appointed receiver or fiduciary | Date of assignment or appointment on line 2b; lines 2c and 2d about court custody of the assets |
| 1g | Your authority comes from something else | Describe it and enter the date on line 2b |
When and where to file
- File when the fiduciary relationship is created, and again when it ends.
- Send it to the IRS service center where the person you act for is required to file returns. If that person files Form 1040, the Form 1040 instructions give the address.
- Receivers, similar court fiduciaries and assignees for the benefit of creditors must file on or within 10 days of appointment, with the IRS insolvency function at MS 5027 DAL, Dallas, TX 75242, the new address in the June 2026 revision.
- If there's more than one fiduciary, each one files a separate Form 56 or otherwise gives notice.
One person, often two Forms 56
The form is per person you act for, not per job. The instructions give the classic example: if you're the executor and you'll file the decedent's final Form 1040, you file one Form 56 naming the decedent, and another naming the estate, which is a separate taxable entity that exists from the date of death until the final distribution of its assets.
For the decedent, you enter the SSN or ITIN from their final return. For the estate, you enter its EIN, and an estate that files Form 1041 or an estate tax return will need one.
Sections B, Part II and the signature
- Section B, lines 3 and 4: tick the types of tax and the forms you'll be filing as fiduciary, such as income tax on Form 1040 or Form 1041.
- Lines 5a and 5b: if your authority doesn't cover every year or period, tick 5a and list the years or periods you do cover.
- Part II: complete it only when you're revoking or terminating an earlier notice.
- Part IV: sign under penalty of perjury and give a title that describes your role, for example executor, trustee, guardian, personal representative, surviving spouse or sole heir in possession of the decedent's property.
Be ready to back it up. The instructions warn that you must be prepared to furnish evidence of your authority to act as a fiduciary, and that Form 56 can't be used to ask for copies of notices and correspondence.
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What Form 56 can't do
- It can't update the last known address of the person or entity you act for. Use Form 8822 or Form 8822-B for that.
- It doesn't make you a representative for someone who's alive and able to authorize one; that's Form 2848.
- Filing a new form, or completing the termination sections, doesn't excuse a new or substitute fiduciary from filing their own notice.
The verdict
If you've been named executor, trustee or guardian, file Form 56 early, before you start writing to the IRS about the person's affairs, and file one for each person or estate you act for. Keep a copy with your court papers. When the job's done, file again to end it, so the IRS stops treating you as responsible.
Frequently asked questions
What is Form 56 used for?
It notifies the IRS that a fiduciary relationship, such as executor, trustee or guardian, has been created or has ended.
Is Form 56 the same as a power of attorney?
No. A fiduciary is treated as the taxpayer, while an authorized representative acts as an agent under Form 2848.
Where do I send Form 56?
To the IRS service center where the person you act for is required to file tax returns. Receivers and assignees for creditors send it to the insolvency function in Dallas.
Do I need two Forms 56 as an executor?
Often yes: one naming the decedent for the final Form 1040 and one naming the estate.
Can Form 56 change an address with the IRS?
No. Use Form 8822 or Form 8822-B to update the last known address.
When must a receiver file Form 56?
On or within 10 days of the date of appointment.
