IRS Form 56 Instructions: Notice Concerning Fiduciary Relationship
Last updated November 5, 2026 · Written by the EIN Registration filing team
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A fiduciary who seeks to act on behalf of a taxpayer before the IRS, or who needs to tell the IRS that role has ended. File a separate form for each person you act for, and if there are several fiduciaries, each one files separately or otherwise gives notice. An accountant or attorney representing a taxpayer does not use this form. Authorized representatives use Form 2848.
When to file
Generally when the fiduciary relationship is created or ends. For an estate, Publication 559 says to file as soon as all the necessary information, including the EIN, is available. Receivers and assignees for the benefit of creditors have a shorter deadline: on or within 10 days of the date of appointment.
Where to file
The IRS service center where the person you act for files their tax returns. For someone who files Form 1040, use the Form 1040 where-to-file addresses. The IRS issued a clarification in October 2026: do not send it to the Dallas Insolvency office unless you are a receiver, similar fiduciary or assignee for the benefit of creditors.
Which identifying number goes on the form
| You are acting for | Number to enter |
|---|---|
| A person who has died | The SSN or ITIN shown on their final Form 1040 |
| An estate that must file Form 706 | The decedent’s SSN or ITIN, and the EIN if applicable |
| A trust, or anyone who is not an individual | The EIN |
What to attach
Be ready to show your authority. If a court appointed you for a testate or intestate estate, attach current letters testamentary or a court certificate. Other fiduciaries should have the trust document or court order on hand in case the IRS asks.
Ending the relationship
The notice stays in effect until you tell the IRS otherwise, so do not skip this step. Complete Part II only if you are revoking or terminating a prior notice. Publication 559 says to file again when the relationship ends and when a successor fiduciary is appointed while the estate is still open.
Form 56 and the estate’s EIN
The two are easy to mix up because they arrive in the same stack of paperwork. Form 56 says who is in charge. The EIN is the estate’s own taxpayer number, needed for the estate’s bank account and Form 1041. Publication 559 lists them as separate duties. Start with how to get an EIN for an estate, or an EIN for a trust after the grantor dies.
Quick answers
What is the difference between Form 56 and Form 56-F?
Form 56-F is only for fiduciary relationships involving a financial institution, such as a bank or thrift. Everyone else uses Form 56.
Do I need Form 56 to file the final return?
Publication 559 lists it among a personal representative’s duties, and it is how the IRS learns where to send notices. See the final tax return for a deceased person.
Is Form 56 the same as a power of attorney?
No. A power of attorney on Form 2848 appoints a representative for someone who can still sign. Form 56 is for a fiduciary who stands in the taxpayer’s place.
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Related guides
- How to Get an EIN Number for an Estate (Estate Tax ID Number) An executor cannot open the estate account or file Form 1041 without the estate's own EIN. Who applies, which SS-4 boxes matter, and the date the IRS actually wants.
- EIN for a Deceased Person: What You Actually Need The final return uses the person's Social Security number. The EIN is for the estate or the trust. Which number goes on which return, and who applies.
- Final Tax Return for a Deceased Person Who signs a deceased person's final Form 1040, when it is due, which number it uses, and when the estate needs its own EIN and Form 1041 as well.
- Trust EIN After the Grantor Dies: What the Trustee Does A revocable living trust stops using the grantor's SSN the day they die. What the successor trustee has to do, and why the estate may need a second number.
Sources
You can also apply for an EIN directly with the IRS at irs.gov at no cost.