Fiduciary Relationship Notice (IRS Official Form 56)

Summary

IRS Form 56 should be filed to notify the IRS of the creation or termination of a fiduciary relationship in order to authorize the fiduciary to file tax forms on behalf of an entity or protected individual and receive communications from the IRS concerning tax matters. Thus, a personal representative must file Form 56 in order to act on behalf of a decedent’s estate with respect to tax matters, and a trustee must file Form 56 to act on behalf of a trust.