IRS Form 56: Notifying the IRS You Are the Estate Fiduciary

What Form 56 Does

IRS Form 56, "Notice Concerning Fiduciary Relationship," formally notifies the IRS that you have been appointed as the fiduciary — typically the executor or administrator — of a deceased person's estate. Once filed, the IRS knows to send estate-related notices and correspondence to you rather than to the deceased.

This is an important protective filing. Without it, the IRS may send notices to the deceased's last known address with no one to receive and respond to them — which can lead to penalties and missed deadlines that would otherwise be avoidable.

When to File

File Form 56 as soon as you have been officially appointed as executor or administrator. If you are named in the will, you typically have authority from the date of appointment by the probate court. File Form 56 before you file any estate tax returns (Form 1041 or Form 706) so the IRS already knows who you are when those returns are processed.

There is no strict statutory deadline for filing Form 56, but filing early is clearly preferable. There is also no filing fee.

How to Complete Form 56

Part I — Identification: Enter the deceased's name, Social Security Number, and the estate's EIN (from Form SS-4). Enter your name and address as the fiduciary. Select the type of fiduciary you are (most commonly "executor" or "administrator").

Part II — Authority: Indicate the basis for your authority. If you were named in a will that has been admitted to probate, check "Court Appointment." If you're acting under a small estate procedure without formal probate, describe the basis. You may be asked to attach a copy of Letters Testamentary or other proof of appointment.

Part III — Tax Notices: Check the box indicating you want to receive tax notices and correspondence related to the estate.

Part IV — Signature: Sign and date. As the fiduciary, your signature certifies that the information is accurate.

Where to File

Mail Form 56 to the same IRS Service Center where the estate's tax returns will be filed. The correct address depends on the state where the decedent lived — check the current Form 56 instructions on irs.gov for the specific mailing address, as IRS processing center assignments can change.

Do not file Form 56 electronically — it must be mailed. Use certified mail with return receipt so you have proof of filing.

What Happens After Filing

Once the IRS processes Form 56, they update their records to send correspondence to you as the fiduciary. If you receive any IRS notices regarding the deceased's pre-death taxes (including any audit notices), you now have authority to respond and act on behalf of the estate.

When the estate administration is complete and you are no longer serving as fiduciary, you can file a final Form 56 to terminate the fiduciary relationship and let the IRS know your authority has ended.