Zvoľ jazyk

Formulár 56 Návody

Pokyny pre formulár 56, Oznámenie o Fiduciary Vzťah

ev. júl 2019

Súvisiace formuláre

Podrobnosti
Formát súboru PDF
Veľkosť 132.4 KB
Stiahnuť ▼
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/  
Form56.  
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-