Updated October 18, 2026. Quick answer: Part I of Form 56 identifies the person you are acting for and you as the fiduciary, then Section A records your authority: which box 1a to 1e or 1g fits, and the date of death or date of appointment on line 2. The entries come from the decedent’s records and your court papers or trust document.
What Form 56 is for
The instructions describe the form this way: “Form 56 is used to notify the IRS of the creation or termination of a fiduciary relationship under section 6903 and give notice of qualification under section 6036.” For an estate, they explain that “A decedent’s estate is a taxable entity separate from the decedent that comes into existence at the time of the decedent’s death.” A different form handles a different role: “Do not use Form 56 if you’re notifying the IRS that you’re the authorized representative of the taxpayer.” “Instead, use Form 2848, Power of Attorney and Declaration of Representative.” See also the Form 2848 page.
Part I: whose name and number
“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.”
On the name: “File a separate Form 56 for each person for whom you’re acting in a fiduciary capacity.” The example covers an executor: “file one Form 56 entering the name of the decedent as the person for whom you’re acting and file one Form 56 entering the name of the estate as the name of the person for whom you’re acting.”
On the number: “If you’re acting on behalf of a decedent, enter the decedent’s SSN or ITIN shown on the decedent’s final Form 1040 in the space provided.” “If you’re acting for a person other than an individual, the identifying number is the employer identification number (EIN).” The estate’s number is explained on the estate EIN and bank account page. The form warns of the cost of leaving it out: “we may suspend processing the notice of fiduciary relationship and not consider this as proper notification until you provide the information.”
On addresses: “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.” “Form 8822 or Form 8822-B must be used to update the last known address of the person, business, or entity for whom you’re acting.”
Line 1: which authority box (1a to 1e and 1g)
The form asks for “Authority for fiduciary relationship. Check applicable box”. This page covers boxes 1a to 1e and 1g.
Box 1a: “Check the box on line 1a if you’re the executor of an estate of a decedent who died testate (that is, having left a valid will) and have been authorized to serve by a court of appropriate jurisdiction.” “Attach to your Form 56 current letters testamentary or a court certificate as proof of your court appointment.”
Box 1b: “Check the box on line 1b if you have been appointed the administrator or representative of an estate of a decedent who died intestate (that is, without leaving a valid will).”
Box 1c: “Check the box on line 1c if a court of appropriate jurisdiction has appointed you to serve as guardian, custodian, or conservator over the interests of another person or entity.”
Box 1d: “Only check this box if there is no court appointed administrator or representative for the estate of the decedent and you’re the sole person charged with the property of the decedent.”
Box 1e: “Check the box on line 1e if you were named a trustee under a valid instrument.”
Box 1g: “check the box on line 1g and describe the authority for the fiduciary relationship in the space provided.”
Line 2: the date
Line 2a: “Complete this line only if you checked the box on line 1a, line 1b, or line 1d.” “Enter the decedent’s date of death on line 2a.”
Line 2b takes the date of appointment or of transfer of assets. For box 1c: “Enter the date you were appointed on line 2b.” For box 1e: “Enter the date of your appointment or the date of the transfer of assets on line 2b.” For box 1g: “Enter the date you were appointed or assets were transferred or assigned to you on line 2b.”
Keep proof ready: “You must be prepared to furnish evidence that substantiates your authority to act as a fiduciary.”
What to enter and where it comes from
The names and numbers come from the decedent’s final Form 1040 and, for the estate, its EIN. The authority box and the line 2 date come from your court papers (letters testamentary, a court certificate), the death certificate or the trust document. Lines 3 to 5, the taxes and forms you will file, are on the Form 56 lines 3 to 5 page.
Where it goes next
The instructions say “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.” Where to file is covered on the Form 56 Parts III and IV page. Executors also look at the Form 1041 for estates page for the estate’s own return.
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
- Using one Form 56 for both the decedent and the estate. The instructions say “File a separate Form 56 for each person for whom you’re acting in a fiduciary capacity.”
- Checking box 1d when a court has appointed someone. The instructions say “Only check this box if there is no court appointed administrator or representative for the estate of the decedent”.
- Leaving off the court papers on box 1a or 1b. The instructions say “Attach to your Form 56 current letters testamentary or a court certificate as proof of your court appointment.”
Related: Form 56, estate EIN and bank account, Form 2848, Form 1041 for estates, and Form 56 lines 3 to 5.
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.