How to Fax IRS Form 56 — Notify the IRS of a Fiduciary Relationship
Form 56 notifies the IRS that a fiduciary — such as an executor of an estate, a trustee, a guardian, or a receiver — has taken on responsibility for another person's or entity's tax matters. Filing it puts the fiduciary on record so the IRS knows who is authorized to receive notices and act for the estate, trust, or individual. It is also used to terminate a fiduciary relationship when that role ends. The form connects the fiduciary's identity to the taxpayer whose affairs they are handling and the authority under which they act.
Why this form is faxed
A fiduciary often needs to be recognized quickly — for example, when an estate is receiving IRS correspondence that needs a responsible party — and the IRS office or notice handling the matter may accept Form 56 by fax so the relationship is recorded without mailing delays. When fax is available, it delivers the signed notice as a fixed document and leaves the fiduciary a dated record that the relationship was reported.
Where it goes
Form 56 is generally filed with the IRS location where the person or entity for whom the fiduciary is acting files their returns — the Instructions for Form 56 explain how to determine that, and an IRS notice about the account may point to the office handling it. Confirm the correct destination, and whether a fax channel is offered, on the current instructions or that notice rather than reusing an old one.
How to fax IRS Form 56 (Notice Concerning Fiduciary Relationship)
- 1Identify both the person or entity you are acting for and yourself as the fiduciary, with the correct identifying numbers
- 2State the authority for the fiduciary relationship — for example, court appointment, a will, or a trust instrument
- 3Specify the tax matters and years the fiduciary responsibility covers, and mark whether the form establishes or ends the relationship
- 4Confirm where the underlying taxpayer files and whether fax is accepted, using the current Instructions for Form 56 or an IRS notice
- 5Log in to Send FAX Mail, upload the signed PDF, enter the confirmed number, and send
- 6Save the transmission confirmation as your record of when the fiduciary notice was submitted
Handling sensitive information
Form 56 links a fiduciary's identifying number to the taxpayer they represent and the legal authority behind that role, effectively announcing who now controls another party's tax affairs. Confirm the destination before sending, because a misrouted notice could let the wrong person be recorded over an estate's or an individual's account, or expose the identities involved.
What’s current · as of July 2026
Recent updates
Federal agencies still write fax into new rules and notices
The Federal Register — the daily journal of U.S. federal rulemaking — regularly publishes rules and notices that reference fax as an accepted or required submission channel for filings with agencies like the IRS, SSA, and CMS. That is why fax remains a live requirement for many official forms even as electronic portals expand.
Federal Register →
Faxing IRS Form 56 (Notice Concerning Fiduciary Relationship) — FAQ
Anyone stepping into a fiduciary role for another's tax matters — an executor administering an estate, a trustee, a guardian, or a court-appointed receiver — files it to put the IRS on notice. The form establishes that you, not the original taxpayer, are the party the IRS should deal with. File it when you take on the role so notices reach you.
Not exactly. Form 56 announces a fiduciary relationship created by law or a legal instrument, whereas a Form 2848 power of attorney is a taxpayer granting authority to a representative. A fiduciary is standing in the taxpayer's shoes by legal authority. Depending on the matter, you may still need other forms to authorize an accountant or attorney to act.
Form 56 is also used to terminate the relationship — you complete it to notify the IRS that your fiduciary role has ended, for instance when an estate is fully settled. Filing the termination stops the IRS from continuing to treat you as the responsible party. Keep the confirmation as proof of when you stepped out of the role.
State the specific basis for your role — a court appointment, the terms of a will, or a trust instrument — because that authority is what makes the fiduciary designation valid. Being accurate here matters if the IRS later verifies who is authorized to act. Have the underlying document handy in case it's requested.
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