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Illinois Department of Revenue
IL-56
Notice of Fiduciary Relationship
General Information
Who should file Form IL-56?
When should I file this form?
You should file Form IL-56 when you are acting in a fiduciary
You should file this form only when
capacity for a taxpayer who is unable to execute a power of attorney
•
you are required to represent the taxpayer in matters before the
(Form IL-2848) because of death or other legal disability. You should
Illinois Department of Revenue (IDOR), or
complete and keep Form IL-56 in your records at the time a fiduciary
•
IDOR has requested it.
relationship is created or terminated for
•
an individual,
What must I attach to this form?
•
a decedent’s estate,
You must attach satisfactory evidence of the authority to act in a
•
a receiver in a receivership proceeding,
fiduciary capacity to Form IL-56 (e.g., copy of will, certificate of court
•
a trust,
showing your appointment and qualification, or certified copies of
•
a bankruptcy estate,
instruments creating the trust).
•
an assignee for the benefit of creditors, and
•
a terminating entity.
If you complete Step 4, you must attach satisfactory evidence of the
Note:
A terminating entity, such as a corporation, partnership, or
termination or revocation of the prior fiduciary relationship.
trust, legally can only establish a fiduciary relationship before it is
terminated. This allows the fiduciary to represent the entity on all tax
matters after it is terminated.
Step 1: Identify the fiduciary and taxpayer
Fiduciary information
Taxpayer information
__________________________
__________________________
___________________________
Name of fiduciary
Name of individual, estate or trust
Taxpayer’s identification number (SSN or FEIN)
__________________________
__________________________
If deceased, date of death ____ ____ ________
Mailing address
Mailing address
Month
Day
Year
__________________________
__________________________
__ __ __ - __ __ - __ __ __ __
City
State
ZIP
City
State
ZIP
Deceased’s Social Security number
____
_____________________
(
)
Phone
Step 2: Describe the satisfactory evidence of authority
Describe what you have attached as satisfactory evidence of authority to act in a fiduciary capacity.
_________________________________________________________________________________________________________________
Step 3: List the nature and extent of liabilities
Write all applicable years for which you are acting as a fiduciary. Write the type of tax (e.g., income tax, or retailers’ occupation tax), whether
or not additional tax or a refund is due, and whether or not a return or payment is required.
________________________________________________________________________________________________________________
________________________________________________________________________________________________________________
Step 4: Complete this step when you terminate a prior fiduciary relationship
Write the name and address of any succeeding fiduciary.
_______________________________________________________
Name of fiduciary
_______________________________________________________
Mailing address
_______________________________________________________
City
State
Zip
Step 5: Sign below
I have examined this notice and, to the best of my knowledge, it is true, correct, and complete.
_______________________________________________________
_______________________________
____ ____ ________
Signature of fiduciary
Title (e.g., guardian, trustee, or executor)
Date
This form is authorized as outlined by the Illinois Income Tax Act. Disclosure of this
information is REQUIRED. Failure to provide information could result in a penalty.
IL-56 (R-12/13)
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