IRS Form 56 After Death: How to File the Fiduciary Notice

What Form 56 Does and Why It Matters

IRS Form 56, officially called "Notice Concerning Fiduciary Relationship," tells the IRS that you've been appointed as the legal representative of a deceased person's estate. It helps route tax correspondence, transcripts, and refunds to the fiduciary's address.

This filing helps protect tax correspondence from being sent to the deceased's address, where it could be intercepted by anyone with access to the mailbox. It does not itself block someone from filing a fraudulent return in the deceased's name.

Form 56 notifies the IRS of your fiduciary relationship. Banks, brokerages, and other financial institutions have their own requirements for proof of your authority to handle estate matters.

When to File

File Form 56 once you have Letters Testamentary or Letters of Administration from the probate court. Check the current Form 56 instructions for filing requirements and timing.

If probate is going to take weeks, use the IRS's current instructions to confirm what steps are available before your court documents are issued.

How to Fill It Out

Download the current Form 56 and instructions from IRS.gov. Use the form to identify the decedent, describe your fiduciary authority, and provide your contact information. Attach a copy of your Letters Testamentary or court appointment order, and follow the instructions for the remaining fields and any additional documents.

Where to Mail It

Mail Form 56 to the IRS service center listed for the deceased's state in the current Form 56 instructions. Check IRS.gov for the current mailing address before sending it.

Include a copy (not the original) of your Letters Testamentary or Letters of Administration. Send by certified mail with return receipt so you have proof the IRS received it.

What Comes Next

Filing Form 56 doesn't file the deceased's final tax return — that's a separate step. You'll need to file a final Form 1040 for the deceased, covering income from January 1 through the date of death. Write "DECEASED" at the top of the return, followed by the decedent's name and date of death.

If the estate continues to generate income after the date of death (rental income, interest, dividends), you may also need to file Form 1041 (estate income tax return) and apply for a separate EIN.

Form 56 is one piece of the broader identity protection process that runs parallel to estate settlement. The Identity Theft Prevention After Death toolkit includes a step-by-step walkthrough for Form 56 filing alongside credit bureau notifications, data broker removals, and a chronological task planner that sequences everything so you're handling the right tasks at the right time.