Formulár 56 Návody
Pokyny pre formulár 56, Oznámenie o Fiduciary Vzťah
ev. júl 2019
Súvisiace formuláre
- Formulár 56 - Oznámenie o vzťahu k Fiduciary
Department of the Treasury
Internal Revenue Service
Instructions for Form 56
Notice Concerning Fiduciary Relationship
(Rev. December 2019)
Section references are to the Internal Revenue
Code unless otherwise noted.
notice requirements under title 11 of the
United States Code (Bankruptcy Rules).
entity on all tax matters after it is
terminated.
Do not use Form 56 if you are
Future Developments
When and Where To File
notifying the IRS that you are the
!
For the latest information about
developments related to Form 56 and its
instructions, such as legislation enacted
after they were published, go to IRS.gov/
CAUTION
authorized representative of the
Notice of fiduciary relationship.
Generally, you should file Form 56 when
you create (or terminate) a fiduciary
relationship. File Form 56 with the Internal
Revenue Service Center where the person
for whom you are acting is required to file
tax returns.
taxpayer. Instead, use Form 2848, Power
of Attorney and Declaration of
Representative.
A fiduciary is treated by the IRS as if he
or she is actually the taxpayer. Upon
appointment, the fiduciary automatically
has both the right and the responsibility to
undertake all actions the taxpayer is
required to perform. For example, the
fiduciary must file returns and pay any
taxes due on behalf of the taxpayer.
Photographs of Missing
Children
Proceedings (other than bankruptcy)
and assignments for the benefit of
creditors. A fiduciary who is appointed or
authorized to act as:
The IRS is a proud partner with the
Children® (NCMEC). Photographs of
missing children selected by the Center
may appear in instructions on pages that
would otherwise be blank. You can help
bring these children home by looking at
the photographs and calling
A receiver in a receivership proceeding
•
or similar fiduciary (including a fiduciary in
aid of foreclosure); or
An authorized representative is treated
by the IRS as the agent of the taxpayer.
He or she can only perform the duties
authorized by the taxpayer, as indicated
on Form 2848. An authorized
An assignee for the benefit of creditors,
•
must file Form 56 on, or within 10 days of,
the date of appointment with the Advisory
Group Manager, of the area office of the
IRS having jurisdiction over the person for
whom you are acting. See Pub. 4235,
Collection Advisory Group Numbers and
Addresses, for more information.
1-800-THE-LOST (1-800-843-5678) if you
recognize a child.
representative is not required nor
permitted to do anything other than the
actions explicitly authorized by the
taxpayer.
General Instructions
Purpose of Form
The receiver or assignee may also file
a separate Form 56 with the service center
where the person for whom the fiduciary is
acting is required to file tax returns to
provide the notice required by section
6903.
Form 56 is used to notify the IRS of the
creation or termination of a fiduciary
relationship under section 6903 and
provide the qualification for the fiduciary
relationship under section 6036.
Definitions
Fiduciary. A fiduciary is any person in a
position of confidence acting on behalf of
any other person. A fiduciary assumes the
powers, rights, duties, and privileges of
the person or entity on whose behalf he or
she is acting. Examples of fiduciaries
include administrators, conservators,
designees, executors, guardians,
Form 56 cannot be used to update
the last known address of the
!
CAUTION
Specific Instructions
person, business, or entity for
whom you are acting. Use Form 8822,
Change of Address, or Form 8822-B,
Change of Address or Responsible
Party—Business, to update the last known
address.
Part I—Identification
receivers, trustees of a trust, trustees in
bankruptcy, personal representatives,
persons in possession of property of a
decedent’s estate, or debtors-in-
Provide all the information called for in this
part. If there is more than one fiduciary,
each fiduciary must file a separate Form
56 or otherwise provide notice of their
status to the IRS.
possession of assets in any bankruptcy
proceeding by order of the court.
Who Should File
Form 56 should be filed by a fiduciary (see
Definitions below) to notify the IRS of the
creation or termination of a fiduciary
relationship under section 6903. For
example, if you are acting as fiduciary for
an individual, a decedent’s estate, or a
trust, you may file Form 56.
Name. File a separate Form 56 for each
person for whom you are acting in a
fiduciary capacity. For example, if you will
be filing the decedent’s final Form 1040
and are the executor/administrator of the
decedent’s estate, file one Form 56
entering the name of the decedent as the
person for whom you are acting and file
one Form 56 entering the name of the
estate as the name of the person for
whom you are acting.
Person. A person is any individual, trust,
estate, partnership, association, company,
or corporation.
Decedent’s estate. A decedent’s estate
is a taxable entity separate from the
decedent that comes into existence at the
time of the decedent’s death. It generally
continues to exist until the final distribution
of the estate’s assets is made to the heirs
and other beneficiaries.
Receivers and assignees for the
benefit of creditors also file Form 56 to
give notice of qualification under section
6036. However, a bankruptcy trustee,
debtor-in-possession, or other like
Terminating entities. A terminating
entity, such as a corporation, partnership,
trust, etc., only has the legal capacity to
establish a fiduciary relationship while it is
in existence. Establishing a fiduciary
relationship prior to termination of the
entity allows the fiduciary to represent the
Identifying number. If you are acting for
an individual, an individual debtor, or other
person whose assets are controlled, the
identifying number is the social security
number (SSN) or individual taxpayer
identification number (ITIN). If you are
fiduciary in a bankruptcy proceeding is not
required to give notice of qualification
under section 6036. Trustees, etc., in
bankruptcy proceedings are subject to the
Dec 12, 2019
Cat. No. 57937U
acting for a person other than an
jurisdiction has appointed you to serve as
guardian, custodian, or conservator over
the interests of another person or entity.
Enter the date you were appointed on
line 2b.
forms you will be filing in performance of
your fiduciary duties.
individual, the identifying number is the
employer identification number (EIN).
Line 5. If your authority does not cover all
years or tax periods, check the box and
list the specific years or periods within
Decedents. If you are acting on behalf of
a decedent, enter the decedent's SSN or
ITIN shown on his or her final Form 1040
in the space provided. If you are acting on
behalf of a decedent’s estate that must file
a Form 706, United States Estate (and
Generation-Skipping Transfer) Tax
Line 1d. Intestate estates with no court your authority.
appointment. Check the box on line 1d if
Form 56 cannot be used to
you are the fiduciary of a decedent who
died intestate (that is, without leaving a
valid will). Only check this box if there is
no court appointed administrator or
representative for the estate of the
decedent and you are the sole person
charged with the property of the decedent.
Enter the decedent's date of death on
line 2a.
request copies of notices and
correspondence.
!
CAUTION
Return, enter the decedent’s SSN or ITIN
and the EIN (if applicable) as discussed
under Identifying number, earlier.
Part II—Revocation or
Termination of Notice
Address. Include the suite, room, or
Complete Part II only if you are revoking or
terminating a prior notice concerning a
fiduciary relationship. Completing
other unit number after the street address.
If the postal service does not deliver
mail to the street address and the fiduciary
has a P.O. box, show the box number
instead of the street address.
For a foreign address, enter the
information in the following order: city,
province or state, and country. Follow the
country’s practice for entering the postal
code. Please do not abbreviate the
country name.
Line 1e. Trusts. If you were named a
trustee under a valid instrument, check the
box on line 1e and enter the date of your
appointment or the date of the transfer of
assets on line 2b.
Section B or C does not relieve any new or
substitute fiduciary of the requirement to
file a Form 56 or to otherwise give notice.
Part III—Court and
Administrative
Proceedings
Line 1f. Bankruptcy or assignment for
the benefit of creditors. If you are a
bankruptcy trustee or an assignee for the
benefit of creditors, check the box on
line 1f. Enter the date the assets were
assigned to you on line 2b.
Complete this part only if you have been
appointed a receiver, trustee, or fiduciary
by a court or other governmental unit in a
proceeding other than a bankruptcy
proceeding.
Form 8822 or Form 8822-B must
be used to update the last known
!
Line 1g. Other proceedings. If you are
acting in a fiduciary capacity under
circumstances different from those listed
on lines 1a through 1f, check the box on
line 1g and describe the authority for the
fiduciary relationship in the space
provided. Enter the date you were
appointed or assets were transferred or
assigned to you on line 2b.
CAUTION
address of the person, business,
or entity for whom you are acting.
If proceedings are scheduled for more
than one date, time, or place, attach a
separate schedule of the proceedings.
Section A. Authority
Line 1a. Testate estates. Check the box
on line 1a if you are the executor of an
estate of a decedent who died testate (i.e.,
having left a valid will) and have been
authorized to serve by a court of
Assignment for the benefit of cred-
itors. If you have been appointed as an
assignee for the benefit of creditors, you
must attach the following information:
Line 2a. Date of death. Complete this
line only if you checked the box on line 1a,
line 1b, or line 1d.
1. A brief description of the assets
appropriate jurisdiction. Attach to your
Form 56, current letters testamentary or a
court certificate as proof of your court
appointment. Enter the decedent’s date of
death on line 2a.
that were assigned; and
2. An explanation of the action to be
taken regarding such assets, including
any hearings, meetings of creditors, sale,
or other scheduled action.
Line 2b. Date of appointment or trans-
fer of assets. Complete this line only if
you checked the box on line 1c, 1e, 1f, or
1g.
Line 1b. Intestate estates with court
appointment. Check the box on line 1b if
you have been appointed the
Part IV—Signature
You must be prepared to furnish
Sign Form 56 under penalty of perjury and
enter a title describing your role as a
fiduciary (for example, assignee, executor,
guardian, trustee, personal representative,
receiver, conservator, surviving spouse, or
sole heir in possession of the property of
the decedent).
evidence that substantiates your
administrator or representative of an
estate of a decedent who died intestate
(that is, without leaving a valid will). Attach
to your Form 56, current letters
!
CAUTION
authority to act as a fiduciary.
Section B. Nature of
testamentary or a court certificate as proof
of your court appointment. Enter the
decedent’s date of death on line 2a.
Liability and Tax Notices
Lines 3 and 4. Check the appropriate
box(es) indicating the type of tax and
Line 1c. Guardianship. Check the box
on line 1c if a court of appropriate
Paperwork Reduction Act and Privacy Act Notice. We ask for the information on this form to carry out the Internal Revenue laws
of the United States. Form 56 is provided for your convenience in meeting this requirement and its use is voluntary. Sections 6903 and
6036 require you to inform the IRS of the creation or termination of a fiduciary relationship. Under section 6109 you must disclose the
social security number or other identification number of the individual or entity for which you are acting. The principal purpose of this
disclosure is to secure proper identification of the taxpayer. We also need this information to gain access to the tax information in our
files and properly respond to your request. We may disclose this information to the Department of Justice for civil or criminal litigation,
and to cities, states, and the District of Columbia for use in administering their tax laws. We may also disclose this information to other
countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement and
intelligence agencies to combat terrorism. If you do not disclose this information, we may suspend processing the notice of fiduciary
relationship and not consider this as proper notification until you provide the information. Providing false information may subject you
to penalties.
-2-
You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form
displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents
may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential
as required by section 6103.
The time needed to complete and file this form will vary depending on individual circumstances. The estimated average time is:
Recordkeeping .
Learning about the law or the form .
Preparing the form. .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
. 9 min.
. 38 min.
. 55 min.
. 19 min.
.
.
.
.
.
.
.
.
.
Copying, assembling, and sending the form to the IRS.
If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we would be
happy to hear from you. You can send us comments from IRS.gov/FormsComments. Or you can write to the Internal Revenue
Service, Tax Forms and Publications Division, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Don’t send the form to
this office.
-3-