Form 56 tells the IRS that someone else is now handling your tax matters

Form 56, officially called "Notice of Fiduciary Relationship," is a document you file with the IRS to notify them that you are acting on behalf of someone else's tax account. You file it when you become responsible for managing another person's taxes — as a power of attorney, guardian, executor, trustee, or similar representative. The IRS uses this form to redirect correspondence and tax documents to you instead of the taxpayer themselves.

The key purpose is communication: once the IRS receives Form 56, they know to send notices, bills, refund information, and other tax mail to your address, not the taxpayer's. Without it, you may miss critical important date or not learn about tax problems until they become serious.

Key Takeaways

  • Form 56 notifies the IRS that you are acting as a fiduciary or representative for someone else's tax account.
  • You must file Form 56 with the IRS before you can legally represent the taxpayer or access their tax information.
  • The form requires the taxpayer's Social Security Number or EIN, your name and address, and the type of authority you hold.
  • Filing Form 56 does not give you automatic access to the taxpayer's account; the IRS still verifies your authority separately.
  • You should file a new Form 56 if your authority changes, ends, or if you need to update the IRS about a different representative.

Who files Form 56 and why

You file Form 56 if you hold legal authority to act for someone else's taxes. Common situations include: you are the executor of an estate and must file the final tax return; you hold a power of attorney document giving you authority to handle a parent's or spouse's taxes; you are a court-appointed guardian managing a minor's or incapacitated person's finances; you are a trustee managing a trust's tax obligations; or you are a representative authorized by a written agreement.

The reason you file it is practical: the IRS will not discuss the taxpayer's account with you, send you copies of notices, or accept your tax return unless they have a record that you are authorized to act. Without Form 56 on file, the IRS treats you as a stranger asking for private information. Filing it establishes your role in the IRS's records so you can do your job.

What information you need to include

Form 56 requires basic identifying information about both you and the taxpayer. You will need the taxpayer's full name, Social Security Number (or Employer Identification Number if the taxpayer is a business or trust), and current address. You provide your own name, address, and phone number. You must also state the type of authority you hold — executor, guardian, power of attorney, trustee, or other — and the date that authority began.

If you are replacing a previous representative, you should note that on the form. If your authority is limited to certain tax years or certain types of tax matters, you describe those limits. The form also asks whether you want the IRS to send notices to you, to the taxpayer, or to both. In most cases, you choose to receive them yourself so you can act on them promptly.

How to file Form 56 with the IRS

You can file Form 56 by mail or electronically. To file by mail, print the form from the IRS website (irs.gov), complete it, sign it, and mail it to the IRS address listed in the form's instructions — the address varies depending on the taxpayer's state and the type of tax involved. The IRS typically processes mailed forms within 30 days, though it can take longer during busy periods.

Electronic filing is faster. If you are a tax professional, you can file Form 56 through the IRS e-Services system or through approved tax software. If you are not a tax professional, you can still file electronically through certain authorized representatives or by using IRS Form 56-F (Notice of Fiduciary Relationship) if you meet specific criteria. Check the current IRS instructions to see which method applies to your situation.

File Form 56 as soon as you have legal authority to act. Do not wait until you are ready to file a tax return or respond to a notice. The sooner the IRS has the form on file, the sooner they will begin sending correspondence to you.

What happens after you file

After the IRS receives and processes Form 56, they update their records to show you as the representative for that taxpayer's account. Future notices, bills, and correspondence will be mailed to your address. However, filing Form 56 does not automatically grant you access to the taxpayer's online IRS account or to IRS systems — that requires separate authorization, often through Form 2848 (Power of Attorney and Declaration of Representative) if you are a tax professional, or through other means if you are not.

The IRS may also contact you to verify your authority, especially if the authority is new or unusual. They may ask to see a copy of the power of attorney document, court order, or other proof that you are legally authorized to act. Keep copies of all documents supporting your authority and be ready to provide them if asked.

When to file a new Form 56 or cancel the old one

File a new Form 56 if your authority changes. For example, if you are a power of attorney and the taxpayer revokes your authority, you must notify the IRS by filing a new Form 56 stating that your authority has ended. If a different person takes over as representative — such as when an executor is replaced or a new guardian is appointed — that person should file their own Form 56, and you should file one indicating your authority has ended.

You can also file Form 56 to update information, such as if you move and want the IRS to send mail to a new address. straightforward file a new form with the updated information and check the box indicating it is a change or termination. The IRS will replace the old record with the new one.

Form 56 versus Form 2848

Form 2848 (Power of Attorney and Declaration of Representative) is different from Form 56 and serves a different purpose. Form 2848 is filed by tax professionals — accountants, enrolled agents, and attorneys — to authorize them to represent you before the IRS and to access your tax information. Form 56 is filed by anyone acting as a fiduciary or representative, whether professional or not, to notify the IRS of their role.

In some situations, you may file both. For example, if you are an executor and you hire a tax professional to help with the estate's tax return, you file Form 56 to establish yourself as the executor, and the tax professional files Form 2848 to represent you in dealings with the IRS. The two forms work together but serve different roles.

Frequently Asked Questions

Do I need Form 56 if I have a power of attorney?

Yes. A power of attorney document gives you legal authority to act, but it does not automatically notify the IRS. You must file Form 56 so the IRS knows to send you correspondence and to recognize you as the authorized representative. Without it, the IRS will not discuss the account with you.

What if I file Form 56 but the IRS still sends mail to the taxpayer?

Processing delays can cause this. The IRS may take 30 to 60 days to update their records. If mail continues to arrive at the taxpayer's address after that time, contact the IRS at the phone number on the most recent notice and ask them to verify that Form 56 is in the file. Provide your name and the taxpayer's Social Security Number.

Can I file Form 56 electronically if I am not a tax professional?

It depends on your situation. Tax professionals can file electronically through IRS e-Services. If you are not a professional, check the current Form 56 instructions on irs.gov to see if electronic filing is available for your type of authority. If not, file by mail.

What if the taxpayer is deceased?

If you are the executor of an estate, file Form 56 with the taxpayer's name and Social Security Number, and indicate in the authority section that you are the executor. The IRS will then send the final tax return notice and other correspondence to you. You may also need to file Form 706 (estate tax return) or Form 1040 (final individual return) depending on the estate's size and complexity.

Do I need to renew Form 56 every year?

No. Form 56 remains in effect until you file a new one indicating that your authority has ended or changed. However, if your address changes, you should file a new Form 56 with the updated address so the IRS continues to send mail to the correct location.