56Notice Concerning Fiduciary Relationship
“Recent developments: Clarified filing addresses for fiduciaries -- 5-OCT-2026”irs.gov, About Form 56 · checked 2026-11-02
- Source
- irs.gov/pub/irs-pdf/f56.pdf
- Size
- 101,362 bytes
- SHA-256
- Revision (page)
- Jun 2026
- Revision (footer)
- Form 56 (Rev. 6-2026) ✓ match
- Fetched
- 2026-11-02 07:30 UTC
Form 56 tells the IRS that a fiduciary relationship has started or ended: you are now acting as executor of an estate, administrator, trustee, guardian, conservator, receiver or assignee for the benefit of creditors, or you have stopped acting. The IRS treats a fiduciary as if they were the taxpayer, with the right and the duty to file returns and pay taxes for them. That is different from an authorized representative under Form 2848, who only does what the taxpayer authorizes. Part I identifies the person you act for and your authority, Part II revokes or terminates a notice, Part III lists court proceedings, and Part IV is your signature. Form 56 does not change anyone's address of record. Both the form and its instructions were revised in June 2026.
The official PDF opens here.
- 1Fill
- 2Print or download
- 3Sign by hand
You stand in the taxpayer's shoes.
A fiduciary must file returns and pay taxes for the taxpayer. If you only represent someone, use Form 2848 instead.
“Do not use Form 56 if you’re notifying the IRS that you’re the authorized representative of the taxpayer. Instead, use Form 2848, Power of Attorney and Declaration of Representative.”
Instructions for Form 56 (Rev. June 2026), Who Must FileWhen the relationship starts or ends.
Generally file when you create or terminate the relationship. Receivers and assignees for the benefit of creditors file on or within 10 days of appointment.
“Generally, you must file Form 56 when you create (or terminate) a fiduciary relationship.”
Instructions for Form 56 (Rev. June 2026), When and Where To FileSign with your fiduciary title.
Sign under penalty of perjury and give a title describing your role, such as executor, trustee, guardian or personal representative.
“Sign Form 56 under penalty of perjury and enter a title describing your role as a fiduciary”
Instructions for Form 56 (Rev. June 2026), Part IV—SignatureRevision history
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| Edition | Status | Fields |
|---|---|---|
| Rev. June 2026 | Current | baseline |
Related forms
2848
Is there a 2026 Form 2848? No. The current revision is January 2021.
8821
Is there a 2026 Form 8821? No. The current revision is January 2021.
SS-4
Is there a 2026 SS-4? No. The current revision is December 2025.
8822
Is there a 2026 Form 8822? No. The current revision is February 2021.
Sources
- About Form 56 (irs.gov) · checked 2026-10-05
- Form 56 (Rev. June 2026) · checked 2026-10-05
- Instructions for Form 56 (Rev. June 2026) · checked 2026-10-05
- IRS page for Form 56 · crawled 2026-11-02
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