IRS Form 56 Instructions: Filing a Notice Concerning Fiduciary Relationship

Why Form 56 Matters After a Death

Power of attorney dies with the person who granted it. The moment the principal passes, every POA document becomes legally void — no exceptions. If you need to communicate with the IRS about the deceased's tax obligations, file returns, or receive refund checks, you need a new legal bridge.

IRS Form 56 notifies the IRS that a fiduciary relationship has been created or terminated. The IRS treats a fiduciary as the taxpayer for the matters within that fiduciary role. Form 56 does not, by itself, change the taxpayer's last-known address or request copies of notices.

When to File

File Form 56 as soon as the probate court issues your Letters Testamentary or Letters of Administration. There's no filing fee and no penalty for filing it early. But filing it late means tax notices pile up at the deceased's old address, deadlines slip past, and you lose visibility into what the IRS is sending.

You also need a fresh Form 56 if the fiduciary changes — say, a co-executor resigns and the remaining executor takes sole authority.

Current Form 56: Part-by-Part Walkthrough

Part I — Identification and authority

• File a separate Form 56 for each person or entity for whom you act. If you act for both the decedent and the estate, file one for each.
• Section A: Select the authority that applies. A court-appointed executor or administrator attaches current Letters Testamentary or a court certificate. Enter the date of death on line 2a for a decedent's estate.
• Section B, lines 3 and 4: Identify the type of tax and forms you will file. If your authority covers only certain years or tax periods, check line 5a and list them on line 5b.

Part II — Revocation or Termination of Notice

Complete this part only if you are revoking or terminating an earlier notice of a fiduciary relationship.

Part III — Court and Administrative Proceedings

Complete this part only if a court or government unit appointed you as a receiver, trustee, or fiduciary in a proceeding other than bankruptcy.

Part IV — Signature

Sign under penalty of perjury and enter your title as fiduciary. A court-appointed executor or administrator should attach current Letters Testamentary or a court certificate with the authority section.

Where to File and Address Limits

Mail Form 56 to the IRS service center where the person for whom you are acting is required to file tax returns. Use the current form instructions and the relevant return instructions for the address.

Form 56 does not update the taxpayer's last-known address or request copies of notices and correspondence. To update an address, use Form 8822 or Form 8822-B.

Common Mistakes That Delay Processing

Use the current Form 56 and instructions. Check that the authority selection, tax forms, tax periods, and any court-appointment documents match your role.

Form 56 Is One Piece of the Puzzle

Establishing IRS authority is critical, but it's just one of the government notifications an executor needs to handle. You'll also need to notify Social Security, credit bureaus, the DMV, Medicare, and more — each with its own forms, phone numbers, and required documents.

The Government Notifications Master Checklist covers every agency in priority order, including what to say on each call and which documents to have ready, so you don't discover a missed notification six months into the process.