You Make the Call - Dec. 11, 2025

Question: Gina agreed to become the fiduciary of Mike’s estate when he passed away in May. The lawyers on the case asked her to complete Form 56, Notice Concerning Fiduciary Relationship, and mail it to the IRS. What’s the importance of this form for Gina and for Mike’s estate? 

Answer: Form 56 notifies the IRS that Gina has the authority to act as fiduciary of Mike’s estate and ensures that all IRS communication is directed to her as the proper party. It also confirms that someone has stepped into the taxpayer’s shoes for federal tax matters. When the fiduciary takes responsibility for filing a final Form 1040, U.S. Individual Income Tax Return, an estate’s Form 1041, U.S. Income Tax Return for Estates and Trusts, or Form 706, United States Estate and Generation Skipping Transfer Tax Return, the fiduciary receives the powers, rights and duties of the taxpayer for all matters connected to those returns. 

When a fiduciary such as an executor, personal representative or administrator assumes responsibility for a decedent or an estate, Form 56 establishes that relationship under §6903. Once the form is filed, the IRS must send all related correspondence to the fiduciary. This protects the interests of the estate and allows Gina to carry out her duties without disruption. 

Form 56 should be filed for each capacity in which the fiduciary is acting. For example, if both a final Form 1040 and Form 1041 are filed for the same decedent, separate forms are required for each capacity. When the fiduciary relationship ends, Form 56, Part II should be filed again to notify the IRS of this change.