Form 56 is used to notify the IRS of the creation or termination of a fiduciary relationship, such as those of executors, administrators, or trustees. This form ensures that the IRS is informed about who is responsible for managing the financial matters of an individual or entity for tax purposes.

Fiduciaries, including executors, administrators, trustees, receivers, or assignees for the benefit of creditors, who are required to file a return on behalf of another person.

A fiduciary should file Form 56 when a fiduciary relationship is established or terminated, such as being appointed as an executor or trustee.

Failure to file Form 56 can lead to delays in tax processing and potential issues with the IRS regarding the fiduciary's responsibilities.

Form 56 must be submitted by mail and cannot be e-filed.