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To enter or review information from Form 56 Notice Concerning Fiduciary Relationship:

  1. From within your TaxAct 1041 return (Online or Desktop), click Federal. On smaller devices, click in the upper left-hand corner, then click Federal.
  2. Click Miscellaneous Topics in the Federal Quick Q&A Topics menu to expand, then click Form 56 - Notice Concerning Fiduciary Relationship.
  3. Click Form 56 to to scroll down to answer all applicable questions, then click Save & Close.

Per IRS Instructions for Form 56:

Purpose of Form

Form 56 is used to notify the IRS of the creation or termination of a fiduciary relationship under section 6903 and provide the qualification for the fiduciary relationship under section 6036.

CAUTION! Form 56 cannot be used to update the last known address of the person, business, or entity for whom you are acting. Use Form 8822, Change of Address, or Form 8822-B, Change of Address or Responsible Party—Business, to update the last known address.

Who Should File

Form 56 should be filed by a fiduciary (see Definitions below) to notify the IRS of the creation or termination of a fiduciary relationship under section 6903. For example, if you are acting as fiduciary for an individual, a decedent’s estate, or a trust, you may file Form 56.

Receivers and assignees for the benefit of creditors also file Form 56 to give notice of qualification under section 6036. However, a bankruptcy trustee, debtor-in-possession, or other like fiduciary in a bankruptcy proceeding is not required to give notice of qualification under section 6036. Trustees, etc., in bankruptcy proceedings are subject to the notice requirements under title 11 of the United States Code (Bankruptcy Rules).

CAUTION! Do not use Form 56 if you are notifying the IRS that you are the authorized representative of the taxpayer. Instead, use Form 2848, Power of Attorney and Declaration of Representative.

A fiduciary is treated by the IRS as if he or she is actually the taxpayer. Upon appointment, the fiduciary automatically has both the right and the responsibility to undertake all actions the taxpayer is required to perform. For example, the fiduciary must file returns and pay any taxes due on behalf of the taxpayer.

An authorized representative is treated by the IRS as the agent of the taxpayer. He or she can only perform the duties authorized by the taxpayer, as indicated on Form 2848. An authorized representative is not required nor permitted to do anything other than the actions explicitly authorized by the taxpayer.

Note that any link in the information above is updated each year automatically and will take you to the most recent version of the document at the time it is accessed.


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