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The IRS has created a page on IRS.gov for information about Form 56 and its instructions, at www.irs.gov/form56. Information about any recent developments affecting Form 56 will be posted on that page.
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You must notify the IRS of the creation or termination of a fiduciary relationship under section 6903 and give notice of qualification under section 6036. You may use Form 56 to provide this notice to the IRS.
The fiduciary (see Definitions below) uses Form 56 to notify the IRS of the creation or termination of a fiduciary relationship under section 6903. For example, if you are acting as fiduciary for an individual, a decedent’s estate, or a trust, you may file Form 56.
Receivers and assignees for the benefit of creditors also file Form 56 to give notice of qualification under section 6036. However, a bankruptcy trustee, debtor-in-possession, or other like fiduciary in a bankruptcy proceeding is not required to give notice of qualification under section 6036. Trustees, etc., in bankruptcy proceedings are subject to the notice requirements under title 11 of the United States Code (Bankruptcy Rules).
A fiduciary is treated by the IRS as if he or she is actually the taxpayer. Upon appointment, the fiduciary automatically has both the right and the responsibility to undertake all actions the taxpayer is required to perform. For example, the fiduciary must file returns and pay any taxes due on behalf of the taxpayer.
An authorized representative is treated by the IRS as the agent of the taxpayer. He or she can only perform the duties authorized by the taxpayer, as indicated on Form 2848, Power of Attorney and Declaration of Representative. An authorized representative is not required nor permitted to do anything other than the actions explicitly authorized by the taxpayer.
possession of assets in any bankruptcy proceeding by order of the court.
A receiver in a receivership proceeding or similar fiduciary (including a fiduciary in aid of foreclosure), or
An assignee for the benefit of creditors, must file Form 56 on, or within 10 days of, the date of appointment with the Advisory Group Manager, Advisory, Insolvency and Quality (AIQ) Office, of the area office of the IRS having jurisdiction over the person for whom you are acting. See Publication 4235, Collection Advisory Group Addresses, for more information.
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