Specific Instructions

Part I—Identification

Provide all the information called for in this part. If there is more than one fiduciary, each fiduciary must file a separate Form 56 or otherwise provide notice of their status to the IRS.

Name.   File a separate Form 56 for each person for whom you are acting in a fiduciary capacity. For example, if you will be filing the decedent’s final Form 1040 and are the executor/administrator of the decedent’s estate, file one Form 56 entering the name of the decedent as the person for whom you are acting and file one Form 56 entering the name of the estate as the name of the person for whom you are acting.

Identifying number.   If you are acting for an individual, an individual debtor, or other person whose assets are controlled, the identifying number is the social security number (SSN) or individual taxpayer identification number (ITIN). If you are acting for a person other than an individual, the identifying number is the employer identification number (EIN).

Decedents.   If you are acting on behalf of a decedent, enter the decedent's SSN or ITIN shown on his or her final Form 1040 in the space provided. If you are acting on behalf of a decedent’s estate that must file a Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, enter the decedent’s SSN or ITIN and the EIN (if applicable) as discussed under Identifying number, earlier.

Address.   Include the suite, room, or other unit number after the street address.

If the postal service does not deliver mail to the street address and the fiduciary has a P.O. box, show the box number instead of the street address.

For a foreign address, enter the information in the following order: city, province or state, and country. Follow the country’s practice for entering the postal code. Please do not abbreviate the country name.

Section A. Authority

Line 1a. Testate estates   Check the box on line 1a if you are the executor of an estate of a decedent who died testate (i.e., having left a valid will) and have been authorized to serve by a court of appropriate jurisdiction. Enter the decedent’s date of death on line 2a.

Line 1b. Intestate estates   Check the box on line 1b if you have been appointed the administrator or representative of an estate of a decedent who died intestate (i.e., without leaving a valid will). Enter the decedent’s date of death on line 2a.

Line 1c. Guardianship   Check the box on line 1c if a court of appropriate jurisdiction has appointed you to serve as guardian, custodian, or conservator over the interests of another person or entity. Enter the date you were appointed on line 2b.

Line 1d. Trusts   If you were named a trustee under a valid instrument, check the box on line 1d and enter the date of your appointment or the date of the transfer of assets on line 2b.

Line 1e. Bankruptcy or assignment for the benefit of creditors   If you are a bankruptcy trustee or an assignee for the benefit of creditors, check the box on line 1e. Enter the date the assets were assigned to you on line 2b.

Line 1f. Other proceedings   If you are acting in a fiduciary capacity under circumstances different from those listed on lines 1a through 1e, check the box on line 1f. Enter the date you were appointed or assets were transferred or assigned to you on line 2b.

Line 2a. Date of death   Complete this line only if you checked the box on line 1a or line 1b.

Line 2b. Date of appointment or transfer of assets   Complete this line only if you checked the box on lines 1c through 1f.

You must be prepared to furnish evidence that substantiates your authority to act as a fiduciary.

Section B. Nature of Liability and Tax Notices

Lines 3 and 4.   Check the appropriate box(es) indicating the type of tax and forms you will be filing in performance of your fiduciary duties.

Line 5.   If your authority does not cover all years or tax periods, check the box and list the specific years or periods within your authority.

Line 6.   If you check the box on line 6, we will treat your address as the address for IRS notices and correspondence for the form(s) and period(s) on lines 4a through 4h.

Part II—Court and Administrative Proceedings

Complete this part only if you have been appointed a receiver, trustee, or fiduciary by a court or other governmental unit in a proceeding other than a bankruptcy proceeding.

If proceedings are scheduled for more than one date, time, or place, attach a separate schedule of the proceedings.

Assignment for the benefit of creditors.   If you have been appointed as an assignee for the benefit of creditors, you must attach the following information:
  1. A brief description of the assets that were assigned, and

  2. An explanation of the action to be taken regarding such assets, including any hearings, meetings of creditors, sale, or other scheduled action.

Part III—Signature

Sign Form 56 and enter a title describing your role as a fiduciary (e.g., assignee, executor, guardian, trustee, personal representative, receiver, or conservator).


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