Updated October 18, 2026. Quick answer: Part II of Form 56 is used only to end an earlier notice of fiduciary relationship. Line 6 is a total revocation with a reason, line 7 a partial revocation, and line 8 names a substitute fiduciary. The entries come from the earlier notice, any court order and the new fiduciary’s details.
When to complete Part II
The instructions say “Complete Part II only if you’re revoking or terminating a prior notice concerning a fiduciary relationship.” The form’s part title is “Revocation or Termination of Notice”. The notice being ended is the one described on the Form 56 Part I page. The instructions list ending a relationship as a reason to file at all: a fiduciary files Form 56 “to inform the IRS that the fiduciary capacity has terminated”.
Line 6: total revocation or termination
Line 6a is “Check this box if you are revoking or terminating all prior notices concerning fiduciary relationships on file with the Internal Revenue Service”, limited to “for the same tax matters and years or periods covered by this notice concerning fiduciary relationship”.
Then the form asks for the reason: “Reason for termination of fiduciary relationship. Check applicable box:” The choices are “Court order revoking fiduciary authority”, “Certificate of dissolution or termination of a business entity”, or a described other reason.
Line 7: partial revocation
Line 7a is “Check this box if you are revoking earlier notices concerning fiduciary relationships on file with the Internal Revenue Service” for the same matters and periods. Line 7b asks you to “Specify to whom granted, date, and address, including ZIP code.”
Line 8: substitute fiduciary
Line 8 reads “Check this box if a new fiduciary or fiduciaries have been or will be substituted for the revoking or terminating fiduciary”. You then “specify the name(s) and address(es), including ZIP code(s), of the new fiduciary(ies)”.
The new fiduciary still has a duty of their own: “Completing 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.”
What to enter and where it comes from
The entries come from the notice you are ending, the court order or other document that ended the authority, and the name and address of the person taking over. The original authority boxes are covered on the Form 56 Part I page, and the executor’s wider tasks on the estate planning checklist page.
Where it goes next
The revocation is filed like any other notice: “Generally, you must 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’re acting is required to file tax returns.” The signature and filing details are on the Form 56 Parts III and IV page.
Edition and line numbers
This page reads Form 56 and the Instructions for Form 56, both revision dated June 2026. Each prints its own caption: the form shows “(Rev. June 2026)” and the instructions show “(Rev. June 2026)”. Those are the current files irs.gov served on 2026-10-18. Check the revision date printed on your own Form 56 and use that revision’s line numbers, because a different revision can number or word its lines differently. The form points to “Go to www.irs.gov/Form56 for instructions and the latest information.”
Common mistakes
- Completing Part II on a first notice. The instructions say “Complete Part II only if you’re revoking or terminating a prior notice concerning a fiduciary relationship.”
- Assuming a replacement fiduciary is covered by your Form 56. The instructions say “does not relieve any new or substitute fiduciary of the requirement to file a Form 56”.
- Revoking more than you intend. Line 6a covers “all prior notices concerning fiduciary relationships on file with the Internal Revenue Service”, while line 7 is the partial revocation.
Related: Form 56, estate planning checklist, Form 2848, Form 56 Part I, and Form 56 Parts III and IV.
Sources
- Form 56, Notice Concerning Fiduciary Relationship (Rev. June 2026): https://www.irs.gov/pub/irs-pdf/f56.pdf
- Instructions for Form 56 (Rev. June 2026): https://www.irs.gov/pub/irs-pdf/i56.pdf
Read from the IRS documents linked above on October 18, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the account provider or the IRS is the right place to confirm anything consequential.