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44 Stat 9
Revenue Act of 1926
February 26, 1926
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53 Stat 1
Internal Revenue Code of 1939
February 10, 1939
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Form 56OMB No. 1545-0013
Notic e Concerning Fiduciary Relationship(Rev. August 1997)
Depa rtment of the Treas ury
Internal Revenue Service (Internal Revenue Code sections 6036 and 6903)
IdentificationName of person for whom you are acting (as shown on the tax return) Identifying number
Address of person for whom you are acting (number, street, and room or suite no.)
City or town, state, and ZIP code (If a foreign address, see instructions.)
Fiduciarys name
Address of fiduciary (number, street, and room or suite no.)
Telephone number (optiona l)City or town, state, and ZIP code
Authority
Authority for fiduciary relationship. Check applicable box:1
(2) Date of deathWill and codicils or court order appointing fiduciary. Attach certified copya(1)
(2) Date (see instructions)Co urt order a ppointing fiduciary. Attach certified cop yb(1)
Valid trust instrument and amendments. Attach copyc
Other. Described
Tax Notices
Send to the fiduciary listed in Part I all notices and other written communications involving the following tax matters:
Type o f tax (es tate , gift, genera tion-skipping transfer, income, exc ise, etc.)2
Federal tax form number (706, 1040, 1041, 1120, etc.)3
Year(s) or period(s) (if estate tax, date of death)4
Revocation or Termination of NoticeS ec tion ATota l Revo ca tion or Termination
Check this box if you are revoking or terminating all prior notices concerning fiduciary relationships on file with the Internal
Revenue Service for the same tax matters and years or periods covered by this notice concerning fiduciary relationship 5
Reason for termination of fiduciary relationship. Check applicable box:
Court o rder revoking fiduciary a uthority. Attach certified cop y.a
Certificate of dissolution or termination of a business entity. Attach copy.bOther. Describec
Sec tion BPa rtial Revoca tion
Chec k this box if you a re revoking ea rlier notices conc erning fiduciary relationships on file w ith the Internal Revenue S ervice for
the same tax matters and years or periods covered by this notice concerning fiduciary relationship 6a
Spec ify to whom g ranted, da te, a nd a ddress, including ZIP co de, or refer to a ttached copies of ea rlier notices and authorizations
b
S ection CSubs titute Fiduciary
Chec k this box if a new fiduciary or fiducia ries have bee n or w ill be s ubs tituted for the revoking or terminating fiduciary(ies ) and
specify the name(s) and address(es), including ZIP code(s), of the new fiduciary(ies) 7
Court and Administrative ProceedingsName of court (if other than a court proceeding, identify the type of proceeding and name of agency) Date proceeding in it ia ted
Docket number of p roceedingAddress of court
City or town, s ta te, a nd ZIP code Da te Time a .m. Place o f other proceed ings
p.m.
I certify that I have the authority to execute this notice concerning fiduciary relationship on behalf of the taxpayer.
PleaseSignHere
Fiduc ia rys s igna ture Title, if a pplica ble Da te DateTitle, if a pplica bleFiduciarys signature
For Paperwork Reduction Act and Privacy Act Notice, see back page. Form 56 (Rev. 8-97)
Part V
Part IV
Part I
Part II
Part III
( )
Cat. No. 16375I
Decedents social security no.
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P age 2Form 56 (Rev. 8-97)
General Instructions
Terminating entities. A terminating entity,such a s a corporation, pa rtnership, trust, etc.,only has the lega l capa city to estab lish afiduciary relationship while it is in existence.Esta blishing a fiduciary relationship prior totermination of the entity allows the fiduciaryto represent the entity on all tax matters afterit is terminated .
Part IIAuthority
Line 1a. Check the box on line 1a if thedecedent died testate (i.e., having left a validwill) and enter the dec edents d ate o f dea th.
The time need ed to c omplete a nd file thisform will vary depending on individualcircumstanc es. The es timated average timeis:
Definitions
Recordkeeping 8 min.
Fiduciary. A fiduciary is any person acting ina fiduciary capacity for any other person (orterminating entity), such as an administrator,conservator, des ignee, e xecutor, guardian,receiver, trustee of a trust, trustee inbankruptcy, personal representative, personin possession of property of a decedentsestate, or debtor in possession of assets inany b ankruptcy proceeding by order of thecourt.
Line 1b. Check the box on line 1b if thedecedent died intestate (i.e., without leavinga valid will). Also, enter the decedents dateof dea th and write Da te of Dea th next tothe date.
Learning about thelaw or the form 32 min.
Preparing the form 46 min.
Copying, assembling, and
sending the form to the IRS 15 min.If you have c omments c oncerning the
accuracy of these time estimates orsuggestions for making this form simpler, wewould be happy to hear from you. You canwrite to the Tax Forms C ommittee, WesternArea Distribution Center, Rancho Cordova,CA 95743-0001. DO NOT send Form 56 tothis address. Instead, see When and WhereTo File on this page.
Assignment for the benef i t of credi tors.Enter the date the assets were assigned toyou and write Ass ignment Date a f ter thedate.
Person. A perso n is a ny individua l, trust,estate, partnership, association, company orcorporation.
Proceedings other than bankruptcy.Enter the date you were a ppointed or tookpossession of the assets of the debtor orother person whose assets are controlled.
Decedents estate. A decedents estate is ataxable entity separate from the decedentthat co mes into existence at the time of thedecedents death. It generally continues toexist until the final distribution of the assetsof the estate is made to the heirs and otherbeneficiaries.
Part IIITax NoticesComplete this part if you want the IRS tosend yo u tax notices regarding the person forwhom you are acting.
Line 2. Sp ecify the type of ta x involved. Thisline should also identify a transferee taxliability under section 6901 or fiduciary taxliability under 31 U.S.C. 3713(b) when eitherexists.
Part IVRevocation orTermination of Notice
Purpose of Form
When and Where To File
Complete this part only if you are revoking orterminating a prior notice concerning afiduciary relationship. C ompleting this pa rt willrelieve you of any further duty or liability as afiduciary if used as a notice of termination.
Notice of fiduciary relationship. Generally,you should file Form 56 when you create (orterminate ) a fiduc iary relations hip. To rec eivetax notices upon creation of a fiduciaryrelationship, file Form 56 with the InternalRevenue Service Center where the person forwhom you are acting is required to file taxreturns. However, when a fiduciaryrelationship is first created, a fiduciary who isrequired to file a return can file Form 56 withthe first tax return filed.
Part VCourt and AdministrativeProceedingsComplete this part only if you have beenappointed a receiver, trustee, or fiduciary by acourt or other governmental unit in aproceeding other than a bankruptcyproceeding.
Proceedings (other than bankruptcy) andassignments for the benefit of creditors. Afiduciary who is appointed or authorized toac t as :
If procee dings are s cheduled for more thanone date, time, or place, attach a separatesched ule of the proceed ings.
A receiver in a receivership proceeding orsimilar fiduciary (including a fiduciary in aid offoreclosure), or
An assignee for the benefit of creditors,must file Form 56 on, or within 10 days of,the date of appointment with the Chief,Special Procedures Staff, of the district officeof the IRS having jurisdiction over the personfor whom you are acting.
1. A brief description of the assets thatwere assigned, and
2. An explanation of the action to be takenregarding s uch as sets, including a nyhearings, meetings of c reditors, sa le, or otherscheduled action.
Who Should FileThe fiduciary (se e Definitions below) usesForm 56 to notify the IRS of the creation, ortermination, of a fiduciary relationship undersection 6903. For example, if you are actingas fiduciary for an individual, a decedentsestate, or a trust, you may file Form 56. Ifnotification is not given to the IRS, noticessent to the last known address of the taxableentity, transferee, or other person subject totax liability are sufficient to satisfy therequirements of the Internal Revenue Code.
SignatureSign Form 56 and enter a title describing yourrole as a fiduciary (e.g., assignee, executor,guardian, trustee, personal representative,receiver, or conservator).
Specific InstructionsPart IIdentification
P rovide all the information c alled for in thispart.
Assignment for the benefit of creditors.You must attach the following information:
Paperwork Reduction Act and Privacy ActNotice. We ask for the information on this
form to carry out the Internal Revenue laws ofthe United States. Form 56 is provided foryour convenience and its use is voluntary.Under section 6109 you must disclose thesocial security number or employeridentifica tion number o f the individua l orentity for which you are a cting. The principalpurpose of this disclosure is to secure properidentification of the taxpayer. We also needthis information to ga in ac cess to the taxinformation in our files and properly respo ndto your request. If you do not disclose thisinformation, we ma y suspend processing thenotice of fiduciary relationship and notconsider this as proper notification until youprovide the information.
You may use Form 56 to notify the IRS of thecreation or termination of a fiduciaryrelationship under section 6903 and to givenotice of qualification under section 6036.
Address. Include the suite, room, or otherunit number after the street address.
If the postal service does not deliver mail tothe street address and the fiduciary (orperson) has a P.O. box, show the boxnumber instead of the street address.
Section references are to th e Internal
Revenue Code unless otherwise noted.
Receivers a nd a ssignees for the benefit ofcreditors also file Form 56 to give notice ofqualification under section 6036. However, abankruptcy trustee, debtor in posses sion, orother like fiduciary in a ba nkruptcyproceeding is not required to give notice of
q ualifica tion under s ection 6036. Trustees,etc., in bankruptcy proceedings are subject tothe notice requirements under title 11 of theUnited States Code (Bankruptcy Rules).
The receiver or as signee may also file aseparate Form 56 with the service center
where the person for whom the fiduciary isacting is required to file tax returns to providethe notice required by section 6903.
Identifying number. If you are acting for anindividua l, an individua l debto r, or othe rperson whose assets are controlled, theidentifying number is the social securitynumber (SSN). If you are acting for a personother than an individual, including an estateor trust, the identifying number is theemployer identification number (EIN).
Decedents SSN. If you are acting on behalfof a decedent, enter the decedents SSNshown on his or her final Form 1040 in thespace provided.
You are not required to provide theinformation requested on a form that is
subject to the Paperwork Reduction Actunless the form displays a valid OMB controlnumber. Books or records relating to a formor its instructions must be retained as long astheir contents may become material in theadministration of any Internal Revenue law.Generally, tax returns and return informationare confidential as required by section 6103.
For a foreign address, enter the informationin the following order: city, province or state,and country. Follow the countrys practice forentering the postal code. Please do notabb reviate the country name.
