What Form 56 does
Form 56, Notice Concerning Fiduciary Relationship, tells the IRS that you're acting on behalf of another taxpayer as a fiduciary. For an estate, that's the executor named in the will or the administrator appointed by the court. Once it's on file, the IRS sends notices about the deceased person's taxes to you, and you can deal with the IRS for them.
Federal law (sections 6903 and 6036 of the Internal Revenue Code) requires a fiduciary to notify the IRS. The Form 1041 instructions say you "must notify the IRS" when the relationship starts and ends, and that you may use Form 56 to do it. In practice, Form 56 is how almost everyone does it.
Who files it
- Executors and administrators of a deceased person's estate
- Trustees, including the successor trustee of a living trust after the person who created it dies
- Guardians and conservators acting for someone who can't manage their own affairs
- Receivers and assignees for the benefit of creditors, who have to file within 10 days of appointment
A tax preparer or lawyer who represents you doesn't file Form 56. They use Form 2848 (power of attorney). The difference: a fiduciary steps into the taxpayer's shoes, while a representative only acts for whoever hired them. As executor, you might file Form 56 for yourself and then a Form 2848 for your accountant.
When to file
File Form 56 as soon as you have the authority to act. For an executor, that's when the court issues letters testamentary or letters of administration. Common times to file it:
- Before you file the deceased person's final Form 1040, so the IRS knows who is signing it
- Before you request a prompt assessment (Form 4810), which shortens how long the IRS has to audit the decedent's returns to 18 months
- When the IRS has sent, or might send, letters about the decedent's taxes
You file a second Form 56 when the relationship ends, for example when the estate is closed and distributed. Many executors forget this, and the IRS keeps sending them mail years later.
Where to mail it
There's no single address for Form 56, and that's the most common mistake. You file it with the IRS service center where the person you're acting for files their returns. For a deceased individual, use the Form 1040 mailing address for the state where they lived, which is listed in the Form 1040 instructions on irs.gov. In October 2026 the IRS updated its guidance to clarify these addresses, so check the current Form 56 page before you mail it.
The only exception is bankruptcy and insolvency cases (receivers and the like), which go to the IRS Insolvency unit in Dallas.
The IRS doesn't offer e-filing for Form 56 on its own. Mail it, keep a copy and get proof of mailing. Many executors also attach a copy to the decedent's final return.
How to fill it out
The current form (revised June 2026) has four parts.
Part I: Identification
- Top section: the name, address and Social Security number of the person you're acting for, which is the decedent (use their last address). Then your own name, address and identifying number as the fiduciary.
- Section A, Authority: check the box that describes your authority. For an executor, that's the court appointment of a testate or intestate estate, and you enter the date of death and the date of appointment. Attach a copy of the court letters if you have them.
- Section B, Nature of liability and tax notices: check the types of tax you'll handle (income tax, gift tax, estate tax) and list the forms (1040, 1041, 706) and the tax years or periods. For a typical estate, list Form 1040 for the year of death (plus any unfiled earlier years) and Form 1041 for the estate's years.
Part II: Revocation or termination of notice
Use this part only on the later Form 56 you file when you're done. Check the box for the reason, such as the estate being closed, and give the date.
Part III: Court and administrative proceedings
Fill this in if you know of a court or IRS proceeding involving the taxpayer, such as a pending Tax Court case or a bankruptcy.
Part IV: Signature
Sign as fiduciary and give your title, such as "executor."
The other IRS forms an executor deals with
| Form | What it's for |
|---|---|
| SS-4 (or the online EIN application) | An employer identification number for the estate, needed for its bank account and Form 1041 |
| 1040 (final return) | The decedent's income from January 1 to the date of death |
| 1041 | The estate's own income after death (rent from the house, interest, a sale), if gross income is $600 or more |
| 4810 | Request for prompt assessment: limits the IRS to 18 months to assess more tax |
| 706 | Federal estate tax return, only for estates over $15 million in 2026 (or to elect portability for a surviving spouse) |
| 2848 | Power of attorney for your accountant or lawyer |
| 8822 | Change of address. Form 56 doesn't change the address on file by itself |
If the estate includes a house
The IRS forms are only part of the job. Property tax bills keep coming during probate, and the executor pays them from estate funds. Missing one can cost the estate the house. The heirs also get a stepped-up basis at the date of death, so get an appraisal as of that date. It matters if the house is sold later. See our executor's step-by-step checklist, property taxes on an inherited house and capital gains tax rates for 2026.
Quick answers
Is Form 56 required for an executor?
The law requires you to notify the IRS that you're acting as fiduciary, and Form 56 is the standard way to do it. Skipping it doesn't invalidate the returns you file, but IRS notices may not reach you.
Where do I send Form 56 for a deceased person?
To the IRS service center that handles Form 1040 returns for the state where the decedent lived. Check the "Where to file" addresses on irs.gov.
Does a successor trustee file Form 56?
Yes, if the trust has tax filing obligations, such as a Form 1041 after the grantor dies. See successor trustee duties.
Sources
Form 56 rules, filing locations and the form's structure are from the IRS Instructions for Form 56 (Rev. June 2026), the About Form 56 page, and the IRS notice "Clarified filing addresses for fiduciaries" (October 2026). The notice requirement and EIN rules are from the Instructions for Form 1041. Prompt assessment is from the About Form 4810 page and IRC section 6501(d). The 2026 estate tax exclusion is from IRS Revenue Procedure 2025-32. This is general information, not tax or legal advice.