IRS Form 56 for executors: what it is and how to file it

When someone dies, the IRS doesn't know who is handling their taxes until someone tells it. Form 56, "Notice Concerning Fiduciary Relationship," is how you tell it. It's short, and most executors fill it in once or twice.

What Form 56 does

It tells the IRS that you're now acting for the person who died. In the IRS's words, filing it "notifies the IRS that you, as the fiduciary, are assuming the powers, rights, duties, and privileges of the decedent." In practice, you're the one who files their final tax return and deals with the IRS about their taxes.

The notice stays in effect until you file another Form 56 to end it.

Who files it

• The executor named in the will, once the court has appointed you. Your appointment paper is usually called letters testamentary.
• An administrator the court appointed because there was no will.
• If there's no will and no court appointment, the one person in charge of the person's property, such as a surviving spouse or the only heir settling a small estate. This applies only if no administrator was appointed and you're the sole person handling the property.

If you only hire a tax preparer, they don't file Form 56. They use Form 2848, a power of attorney, which you sign as executor.

When to file it

The IRS says to file Form 56 "as soon as all the necessary information (including the EIN) is available." For most executors that's soon after the court appoints you, and before the final tax return is filed.

Get the estate's EIN first. It's free from the IRS: online it usually comes through immediately, and by mail (Form SS-4) it takes about four weeks.

You may need two forms

Each Form 56 covers one taxpayer. If you'll file the person's final Form 1040 and you're also the executor, the instructions say to file two:

1. One for the person who died, using their Social Security number as shown on their final Form 1040.
2. One for the estate, using the estate's EIN.

If there are co-executors, each one files their own Form 56.

Filling it in, part by part

These notes follow the June 2026 revision of the form. Check that you have the current version from IRS.gov/Form56.

Part I, Identification

• Top section: the name, address and identifying number of the person you're acting for: the person who died (their SSN), or the estate (its EIN).
• Below that: your own name and address as the fiduciary.
• Line 1, your authority: check one box. 1a if you're the executor under a will, and attach your letters testamentary or a court certificate. 1b if a court appointed you administrator because there was no will, and attach your letters or a court certificate. 1d if there's no will and no court appointment, and you're the only person in charge of the property.
• Line 2a: the date of death.
• Lines 3 and 4: the types of tax and the tax forms you'll handle. For most estates that's income tax, the person's final Form 1040, and the estate's Form 1041 if it needs one. Estate tax and Form 706 apply only to estates large enough to need a federal estate tax return.
• Lines 5a and 5b: only if your authority covers just certain years.

Part II, Revocation or termination. Leave it blank for now. You use it at the end to close the relationship.

Part III, Court and administrative proceedings. This is for court-appointed receivers and similar roles. Most executors leave it blank.

Part IV, Signature. Sign under penalty of perjury and write your title: executor, administrator, personal representative, surviving spouse or sole heir.

Where to send it

The instructions say to file Form 56 with the IRS service center where the person you're acting for files returns. For someone who filed Form 1040, use the mailing address for their state in the Form 1040 instructions.

The June 2026 revision added a separate Dallas address, but that one is for receivers and assignees for creditors, not executors.

Keep a copy of everything you send and write down the date you mailed it. Certified mail gives you proof that it arrived.

When the job is done

Once the final returns are filed and the estate is settled, file one more Form 56 and complete Part II to end the relationship. Until you do, the IRS treats you as the person responsible.

What Form 56 doesn't do

• It doesn't appoint you. The will and the court do that. Form 56 only tells the IRS.
• It doesn't file any return. The person's final Form 1040 and the estate's Form 1041 are separate.
• It doesn't change the person's address with the IRS. That's Form 8822.

Common questions

Does an executor have to file Form 56?

The IRS says: "If you are appointed to act in a fiduciary capacity for another, you must file a written notice with the IRS stating this." Form 56 is the form for that notice.

Can I file Form 56 online?

The instructions say to file it with the IRS service center where the person filed returns, and they don't mention an online option. Plan to mail it.

Do I need two Form 56s?

Usually, yes, if you're filing the person's final Form 1040 and you're also the executor: one for the person (their SSN) and one for the estate (its EIN).

What do I attach?

If you're an executor or a court-appointed administrator, attach your letters testamentary, letters of administration, or a court certificate. Be ready to show proof of your authority if the IRS asks.

What if nobody has been appointed by a court?

If there's no will and no court-appointed administrator, and you're the only person in charge of the person's property, check line 1d and give the date of death on line 2a.

Do I need a tax professional?

Not for Form 56 itself. It's short. For the final returns, or if the estate is large or complicated, a tax professional is usually worth the fee.