Updated October 18, 2026. Quick answer: Part III of Form 56 records court or agency proceeding details, Part IV is the fiduciary’s signature and title, and the instructions say when and where to file. The proceeding details come from the court papers, the title from your role, and the mailing address from the person’s own tax return instructions.
Part III: court and administrative proceedings
The part is titled “Court and Administrative Proceedings”. The form asks for the “Name of court (if other than a court proceeding, identify the type of proceeding and name of agency)”, the “Date proceeding initiated” and the “Docket number of proceeding”. The instructions add: “If proceedings are scheduled for more than one date, time, or place, attach a separate schedule of the proceedings.”
The instructions for this part say who completes it. Read that paragraph in the instructions for your own revision before you fill in the part; this page covers only the entries named above. Court papers for an estate are discussed on the Form 1041 for estates page.
Part IV: signature and title
The instructions say “Sign Form 56 under penalty of perjury and enter a title describing your role as a fiduciary”. Titles in their list that fit an estate or a person’s affairs include “executor, guardian, trustee, personal representative,” and “surviving spouse, or sole heir in possession of the property of the decedent”.
The statement above the signature reads “Under penalties of perjury, I declare that I have examined this document, including any accompanying statements, and to the best of my knowledge and belief, it is true, correct, and complete.” The boxes are “Fiduciary’s signature”, “Title, if applicable” and a date.
When to file
“Generally, you must file Form 56 when you create (or terminate) a fiduciary relationship.” The instructions also say who must file it: a fiduciary “who seeks to act on behalf of a taxpayer before the IRS or to inform the IRS that the fiduciary capacity has terminated must file Form 56”.
Where to file
“File Form 56 with the Internal Revenue Service Center where the person for whom you’re acting is required to file tax returns.” “For example, if the person for whom you’re acting is required to file a Form 1040, go to the Instructions for Form 1040 to locate the mailing address.” That pairs with the decedent’s final return, covered on the final tax return for a deceased person page.
What to enter and where it comes from
Part III entries come from the court or agency file for the proceeding. Part IV takes your signature, your title and the date. The fiduciary’s identity and authority were entered earlier, on the Form 56 Part I page, and the revocation parts on the Form 56 Part II page.
Where it goes next
Once signed, the form goes to the service center described above. Form 56 also tells the IRS who is acting; to authorize a representative instead, see the Form 2848 page. The lines on taxes and periods are on the Form 56 lines 3 to 5 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
- Leaving off the schedule when there are several proceedings. The instructions say “attach a separate schedule of the proceedings.”
- Signing without a title. The instructions say to “enter a title describing your role as a fiduciary”.
- Mailing to a random address. The instructions say “File Form 56 with the Internal Revenue Service Center where the person for whom you’re acting is required to file tax returns.”
Related: Form 56, Form 2848, final tax return for a deceased person, Form 1041 for estates, and Form 56 Part I.
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.