IRS Form 56: How an Executor Tells the IRS They're in Charge

Figures verified November 9, 2026 against IRS Instructions for Form 56 (06/2026) · Update log

Short answer

Form 56, Notice Concerning Fiduciary Relationship, tells the IRS that you are the executor, administrator or other fiduciary for someone who died. Once it is processed, the IRS treats you as the taxpayer: you file their returns, pay their tax, and receive their notices.

File it as soon as you are appointed and have the estate's EIN. File two: one for the person (their SSN) and one for the estate (its EIN). Mail it to the IRS service center where the person filed their returns, with a copy of your letters testamentary or court certificate.

What Form 56 does

Form 56 notifies the IRS that a fiduciary relationship has started or ended. A fiduciary, in the IRS's words, "is treated by the IRS as if the fiduciary is actually the taxpayer": you automatically have the right and the responsibility to do everything the person was required to do, including filing returns and paying tax.

In practice it does two things for an executor. It gets IRS letters and notices about the person's taxes sent to you instead of to an empty house. And it lets IRS staff discuss the person's account with you when you call. Form 56 is not a request for anything; it doesn't get you transcripts or copies of notices by itself, and it can't change the taxpayer's address.

Who files Form 56

The executor named in a will and appointed by the probate court.
An administrator or personal representative appointed when there is no will.
A successor trustee of the person's living trust.
When no one was appointed, the person in possession of the property: often a surviving spouse or the only heir.

If there are co-executors, each one files a separate Form 56. A CPA or attorney helping you does not file Form 56; they use Form 2848.

One for the person, one for the estate

The IRS treats the person who died and their estate as two taxpayers. The instructions give exactly this example: if you will file the final Form 1040 and are also the executor of the estate, file one Form 56 with the person's name and SSN, and another with the estate's name and EIN. That means you need the estate's EIN first; see how to get an EIN for an estate.

When to file

There is no fixed deadline for an executor. The instructions say to file when the relationship is created, and Publication 559 says to file as soon as you have all the necessary information, including the estate's EIN. In practice that is right after the court issues your letters and you get the EIN, and before you file the final Form 1040 or the first Form 1041. Filing late doesn't carry a penalty, but until it is processed you may miss notices with response deadlines.

Form 56 instructions, line by line

Line	What to enter
Part I, name and identifying number	The person you are acting for. For the person who died, their name and SSN (or ITIN), as on their final Form 1040. For the estate, the estate's name and EIN.
Part I, fiduciary's name and address	Your name and the address where you want IRS mail. Use Form 8822 or 8822-B, not Form 56, to change the taxpayer's own address.
Line 1a, testate estate	Check if there is a will and a court appointed you executor. Attach your letters testamentary or a court certificate.
Line 1b, intestate estate with court appointment	Check if there is no will and a court appointed you administrator. Attach the letters or court certificate.
Line 1d, intestate estate, no court appointment	Check only if no one was appointed and you are the sole person in charge of the person's property.
Line 1e, trust	For a successor trustee of a living trust; enter the date you took over or the assets were transferred on line 2b.
Line 2a, date of death	Fill in if you checked 1a, 1b or 1d.
Lines 3 and 4, type of tax	Check income tax (Form 1040 for the person, Form 1041 for the estate), and estate tax (Form 706) and gift tax (Form 709) if they apply.
Lines 5a and 5b, years	Only if your authority is limited to certain years; list them. Otherwise leave blank.
Part II	Only to revoke an earlier notice or end the relationship (see below).
Part III	Skip. It is for receivers and court proceedings other than probate.
Part IV, signature	Sign and give your title: executor, administrator, personal representative, trustee, or "sole heir in possession of the property of the decedent".

Be ready to show proof of your authority if the IRS asks, even when you checked line 1d and have no court papers.

Where to send it

Send Form 56 to the IRS service center where the person you are acting for files returns. For someone who died, that is the address in the Form 1040 instructions for the state they lived in; for the estate, the Form 1041 address. Executors often mail Form 56 with the final 1040 or first 1041. Keep a copy and proof of mailing. (Receivers and assignees for creditors use a different address; that doesn't apply to estates.)

Ending the relationship when the estate closes

When you finish, file another Form 56 and complete Part II to terminate the notice, with proof such as the court order discharging you, if there is one. This tells the IRS to stop sending you mail about the person and the estate. A successor executor must file their own Form 56; your termination doesn't appoint them.

Form 56 vs Form 2848

	Form 56	Form 2848
Who files	Executor, administrator, trustee, guardian	Taxpayer (or fiduciary) appointing a CPA, EA or attorney
Effect	You are treated as the taxpayer	Representative may act only as authorized
Signed by	The fiduciary	The taxpayer or fiduciary, and the representative
Can be filed online	No	Yes, through the IRS online submission tool

Most executors who hire a preparer file both: Form 56 for themselves, then a Form 2848 signed as executor so the CPA can talk to the IRS. Our final tax returns guide lists every return the estate may owe.

Do it yourself, correctly

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Optional: get help filing

Get a flat-fee quote for the estate's tax returns

The final Form 1040, the estate's Form 1041 and any state return are the parts executors most often hand off. Leave your email and the rough estate size, and a CPA or Enrolled Agent who prepares estate returns will reply with a fixed price. Free, and no obligation.

State where the person lived

Rough value of the estate

Add details (optional, helps the CPA price it)

What do you need help with?

You are

Month of death

First name

Anything else?

We pass your request to an independent CPA or Enrolled Agent who prepares these returns. We may be paid a referral fee by the professional; it never changes the price you are quoted. This is not legal or tax advice.

Frequently asked questions

Is Form 56 required for an executor?

The tax code requires a fiduciary to give the IRS notice of the relationship, and Form 56 is how it is done. Without it, IRS notices about the person's taxes keep going to their old address, and the IRS may not deal with you. Publication 559 tells personal representatives to file it as soon as they have the information, including the estate's EIN.

Can Form 56 be filed online?

No. Form 56 is filed on paper, by mail to the IRS service center where the person filed their returns. Some practitioners attach it to the final Form 1040 or the first Form 1041 when that return is filed by mail.

Do I need to attach letters testamentary to Form 56?

Yes, if you are a court-appointed executor or administrator (lines 1a or 1b). Attach current letters testamentary, letters of administration, or a court certificate. A copy of the will is not proof of appointment.

Do I need a separate Form 56 for the estate and the deceased person?

Yes. The IRS instructions say to file one Form 56 for the person who died (with their SSN, for the final Form 1040) and another for the estate (with its EIN, for Form 1041 and Form 706).

What is the difference between Form 56 and Form 2848?

Form 56 is filed by a fiduciary, who stands in the taxpayer's shoes and can do anything the taxpayer could. Form 2848 is a power of attorney for a representative such as a CPA or attorney, who can act only as authorized. An executor files Form 56 and can then sign a Form 2848 to appoint a CPA.

How long does Form 56 take to process?

The IRS doesn't publish a processing time, and it doesn't send a confirmation. Allow several weeks before you call about notices. Keep a copy with proof of mailing.

Sources

This information is provided for educational purposes only and should not be considered legal or tax advice. Consult a qualified tax professional for guidance specific to your situation.