Instructions For Form 56 Notice Concerning Fiduciary Relationship (Page 2 of 3) in pdf

the box corresponding to the item(s)

Decedents. If you are acting on behalf of

Line 1d. Trusts If you were named a

checked on line 4. The CAF number is a

a decedent, enter the decedent's SSN or

trustee under a valid instrument, check the

unique nine-digit identification number

ITIN shown on his or her final Form 1040

box on line 1d and enter the date of your

(not the SSN, EIN, PTIN, or enrollment

in the space provided. If you are acting on

appointment or the date of the transfer of

card number) that the IRS assigns to

behalf of a decedent’s estate that must file

assets on line 2b.

representatives.

a Form 706, United States Estate (and

Line 1e. Bankruptcy or assignment for

Generation-Skipping Transfer) Tax

Form 56 cannot be used to

the benefit of creditors If you are a

Return, enter the decedent’s SSN or ITIN

request copies of notices and

bankruptcy trustee or an assignee for the

and the EIN (if applicable) as discussed

correspondence.

benefit of creditors, check the box on

CAUTION

under Identifying number, earlier.

line 1e. Enter the date the assets were

Part II—Revocation or

Address. Include the suite, room, or

assigned to you on line 2b.

other unit number after the street address.

Termination of Notice

Line 1f. Other proceedings If you are

If the postal service does not deliver

acting in a fiduciary capacity under

Complete Part II only if you are revoking or

mail to the street address and the fiduciary

circumstances different from those listed

terminating a prior notice concerning a

has a P.O. box, show the box number

on lines 1a through 1e, check the box on

fiduciary relationship. Completing

instead of the street address.

line 1f and describe the authority for the

Section B or C does not relieve any new or

fiduciary relationship in the space

For a foreign address, enter the

substitute fiduciary of the requirement to

provided. Enter the date you were

information in the following order: city,

file a Form 56 or to otherwise give notice.

appointed or assets were transferred or

province or state, and country. Follow the

assigned to you on line 2b.

country’s practice for entering the postal

Part III—Court and

code. Please do not abbreviate the

Line 2a. Date of death Complete this

Administrative

country name.

line only if you checked the box on line 1a

Proceedings

or line 1b.

Form 8822 must be used to

Complete this part only if you have been

update the last known address of

Line 2b. Date of appointment or trans

appointed a receiver, trustee, or fiduciary

the person for whom you are

fer of assets Complete this line only if

CAUTION

by a court or other governmental unit in a

acting.

you checked the box on lines 1c through

proceeding other than a bankruptcy

1f.

proceeding.

Section A. Authority

You must be prepared to furnish

If proceedings are scheduled for more

evidence that substantiates your

Line 1a. Testate estates Check the box

than one date, time, or place, attach a

authority to act as a fiduciary.

on line 1a if you are the executor of an

separate schedule of the proceedings.

CAUTION

estate of a decedent who died testate (i.e.,

Assignment for the benefit of cred

Section B. Nature of

having left a valid will) and have been

itors. If you have been appointed as an

authorized to serve by a court of

Liability and Tax Notices

assignee for the benefit of creditors, you

appropriate jurisdiction. Enter the

must attach the following information:

decedent’s date of death on line 2a.

Lines 3 and 4. Check the appropriate

1. A brief description of the assets

box(es) indicating the type of tax and

Line 1b. Intestate estates Check the

that were assigned, and

forms you will be filing in performance of

box on line 1b if you have been appointed

your fiduciary duties.

2. An explanation of the action to be

the administrator or representative of an

taken regarding such assets, including

estate of a decedent who died intestate

Line 5. If your authority does not cover all

any hearings, meetings of creditors, sale,

(i.e., without leaving a valid will). Enter the

years or tax periods, check the box and

or other scheduled action.

decedent’s date of death on line 2a.

list the specific years or periods within

your authority.

Line 1c. Guardianship Check the box

Part IV—Signature

on line 1c if a court of appropriate

Line 6. If you have a CAF number and

Sign Form 56 and enter a title describing

jurisdiction has appointed you to serve as

are able to file a corresponding Form 2848

your role as a fiduciary (e.g., assignee,

guardian, custodian, or conservator over

to request a copy of notices and other

executor, guardian, trustee, personal

the interests of another person or entity.

correspondence, you may check the box

representative, receiver, or conservator).

Enter the date you were appointed on

on line 6 and enter the applicable period in

line 2b.

Paperwork Reduction Act and Privacy Act Notice. We ask for the information on this form to carry out the Internal Revenue laws

of the United States. Form 56 is provided for your convenience in meeting this requirement and its use is voluntary. Sections 6903 and

6036 require you to inform the IRS of the creation or termination of a fiduciary relationship. Under section 6109 you must disclose the

social security number or other identification number of the individual or entity for which you are acting. The principal purpose of this

disclosure is to secure proper identification of the taxpayer. We also need this information to gain access to the tax information in our

files and properly respond to your request. We may disclose this information to the Department of Justice for civil or criminal litigation,

and to cities, states, and the District of Columbia for use in administering their tax laws. We may also disclose this information to other

countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement and

intelligence agencies to combat terrorism. If you do not disclose this information, we may suspend processing the notice of fiduciary

relationship and not consider this as proper notification until you provide the information. Providing false information may subject you

to penalties.

You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form

displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents

may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential

as required by section 6103.

The time needed to complete and file this form will vary depending on individual circumstances. The estimated average time is:

Instructions For Form 56 Notice Concerning Fiduciary Relationship Page 2

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