f56 by HC11511015065155

VIEWS: 3 PAGES: 4

									Form    56
(Rev. December 2007)
                                          Notice Concerning Fiduciary Relationship                                             OMB No. 1545-0013
Department of the Treasury
Internal Revenue Service                              (Internal Revenue Code sections 6036 and 6903)

 Part I          Identification
Name of person for whom you are acting (as shown on the tax return)                               Identifying number        Decedent’s social security no.


Address of person for whom you are acting (number, street, and room or suite no.)


City or town, state, and ZIP code (If a foreign address, see instructions.)


Fiduciary’s name


Address of fiduciary (number, street, and room or suite no.)


City or town, state, and ZIP code                                                                       Telephone number (optional)
                                                                                                         (        )

Part II          Authority

 1    Authority for fiduciary relationship. Check applicable box:
   a(1)    Will and codicils or court order appointing fiduciary                                       (2) Date of death
   b(1)    Court order appointing fiduciary                                                            (2) Date (see instructions)
   c       Valid trust instrument and amendments
   d       Other. Describe


Part III         Nature of Liability and Tax Notices

 2     Type of tax (estate, gift, generation-skipping transfer, income, excise, etc.)
 3     Federal tax form number (706, 1040, 1041, 1120, etc.)
 4     Year(s) or period(s) (if estate tax, date of death)
 5     If the fiduciary listed in Part I is the person to whom notices and other written communications should be sent for all items
       described on lines 2, 3, and 4, check here
 6     If the fiduciary listed in Part I is the person to whom notices and other written communications should be sent for some (but not all)
       of the items described on lines 2, 3, and 4, check here             and list the applicable federal tax form number and the year(s) or
       period(s) applicable



 Part IV         Revocation or Termination of Notice
                                                      Section A—Total Revocation or Termination
 7   Check this box if you are revoking or terminating all prior notices concerning fiduciary relationships on file with the Internal
     Revenue Service for the same tax matters and years or periods covered by this notice concerning fiduciary relationship
     Reason for termination of fiduciary relationship. Check applicable box:
   a    Court order revoking fiduciary authority
   b    Certificate of dissolution or termination of a business entity
   c    Other. Describe
                                                               Section B—Partial Revocation
 8a Check this box if you are revoking earlier notices concerning fiduciary relationships on file with the Internal Revenue Service for
    the same tax matters and years or periods covered by this notice concerning fiduciary relationship
  b Specify to whom granted, date, and address, including ZIP code.


                                                               Section C—Substitute Fiduciary
  9    Check this box if a new fiduciary or fiduciaries have been or will be substituted for the revoking or terminating fiduciary and
       specify the name(s) and address(es), including ZIP code(s), of the new fiduciary(ies)



For Paperwork Reduction Act and Privacy Act Notice, see back page.                              Cat. No. 16375I                Form   56   (Rev. 12-2007)
Form 56 (Rev. 12-2007)                                                                                                                                             Page       2
 Part V        Court and Administrative Proceedings
Name of court (if other than a court proceeding, identify the type of proceeding and name of agency)                 Date proceeding initiated


Address of court                                                                                                     Docket number of proceeding


City or town, state, and ZIP code                                                                      Date                 Time        a.m.     Place of other proceedings
                                                                                                                                        p.m.

 Part VI       Signature
             I certify that I have the authority to execute this notice concerning fiduciary relationship on behalf of the taxpayer.

Please
Sign
Here
                   Fiduciary’s signature                                                   Title, if applicable                          Date

                                                                                                                                                 Form   56   (Rev. 12-2007)
Form 56 (Rev. 12-2007)                                                                                                            Page    3

General Instructions                           relationship while it is in existence.         final Form 1040 in the space provided. If
                                               Establishing a fiduciary relationship prior    you are acting on behalf of a decedent’s
Section references are to the Internal         to termination of the entity allows the        estate that must file a Form 706, United
Revenue Code unless otherwise noted.           fiduciary to represent the entity on all tax   States Estate (and Generation-Skipping
         Form 56 cannot be used to             matters after it is terminated.                Transfer) Tax Return, enter the
         update the last known address                                                        decedent’s SSN in addition to entering
         of the person for whom you            When and Where To File                         the EIN (if applicable) as discussed
CAUTION are acting. Use Form 8822,                                                            above under Identifying number.
                                               Notice of fiduciary relationship.
Change of Address, to make this                Generally, you should file Form 56 when        Address. Include the suite, room, or
change.                                        you create (or terminate) a fiduciary          other unit number after the street
                                               relationship. File Form 56 with the            address.
Purpose of Form                                Internal Revenue Service Center where
                                                                                                 If the postal service does not deliver
You must notify the IRS of the creation        the person for whom you are acting is
                                                                                              mail to the street address and the
or termination of a fiduciary relationship     required to file tax returns.
                                                                                              fiduciary (or person) has a P.O. box,
under section 6903 and give notice of          Proceedings (other than bankruptcy)            show the box number instead of the
qualification under section 6036. You          and assignments for the benefit of             street address.
may use Form 56 to provide this notice         creditors. A fiduciary who is appointed
to the IRS.                                                                                      For a foreign address, enter the
                                               or authorized to act as:
                                                                                              information in the following order: city,
Who Should File                                ● A receiver in a receivership proceeding      province or state, and country. Follow
                                               or similar fiduciary (including a fiduciary    the country’s practice for entering the
The fiduciary (see Definitions below)          in aid of foreclosure), or                     postal code. Please do not abbreviate
uses Form 56 to notify the IRS of the                                                         the country name.
creation or termination of a fiduciary         ● An assignee for the benefit of creditors,
relationship under section 6903. For           must file Form 56 on, or within 10 days
example, if you are acting as fiduciary        of, the date of appointment with the           Part II—Authority
for an individual, a decedent’s estate, or     Advisory Group Manager, Advisory,              Line 1a. Check the box on line 1a if the
a trust, you may file Form 56.                 Insolvency and Quality (AIQ) Office, of the    decedent died testate (i.e., having left a
                                               area office of the IRS having jurisdiction     valid will) and enter the decedent’s date
   Receivers and assignees for the             over the person for whom you are acting.
benefit of creditors also file Form 56 to                                                     of death.
                                               See Publication 4235, Technical Services
give notice of qualification under section     (Advisory) Group Addresses, for more           Line 1b. Check the box on line 1b if the
6036. However, a bankruptcy trustee,           information.                                   decedent died intestate (i.e., without
debtor-in-possession, or other like                                                           leaving a valid will). Also, enter the
                                                  The receiver or assignee may also file a
fiduciary in a bankruptcy proceeding is                                                       decedent’s date of death and write
                                               separate Form 56 with the service center
not required to give notice of                                                                “Date of Death” next to the date.
                                               where the person for whom the fiduciary
qualification under section 6036.                                                               Assignment for the benefit of
                                               is acting is required to file tax returns to
Trustees, etc., in bankruptcy                                                                 creditors. Enter the date the assets
                                               provide the notice required by section
proceedings are subject to the notice                                                         were assigned to you and write
                                               6903.
requirements under title 11 of the United                                                     “Assignment Date” after the date.
States Code (Bankruptcy Rules).
                                               Specific Instructions                            Proceedings other than bankruptcy.
Definitions                                                                                   Enter the date you were appointed or
                                               Part I—Identification                          took possession of the assets of the
Fiduciary. A fiduciary is any person                                                          debtor or other person whose assets are
acting in a fiduciary capacity for any         Provide all the information called for in
                                               this part. If there is more than one           controlled.
other person (or terminating entity), such
as an administrator, conservator,              fiduciary, each fiduciary must file (or                  You must be prepared to
designee, executor, guardian, receiver,        otherwise give notice) a separate                        furnish evidence that
trustee of a trust, trustee in bankruptcy,     Form 56.                                                 substantiates your authority to
personal representative, person in             Name. File a separate Form 56 for each         CAUTION act as a fiduciary for the
possession of property of a decedent’s         person for whom you are acting in a            person for whom you are acting.
estate, or debtor-in-possession of assets      fiduciary capacity. For example, if you
in any bankruptcy proceeding by order          will be filing the decedent’s final Form       Part III—Nature of Liability
of the court.                                  1040 and are the executor/administrator        and Tax Notices
Person. A person is any individual, trust,     of the decedent’s estate, file one Form
                                               56 entering the name of the decedent as        Line 2. Specify the type of tax involved.
estate, partnership, association,                                                             This line should also identify a transferee
company or corporation.                        the person for whom you are acting and
                                               file one Form 56 entering the name of          tax liability under section 6901 or
Decedent’s estate. A decedent’s estate         the estate as the name of the person for       fiduciary tax liability under 31 U.S.C.
is a taxable entity separate from the          whom you are acting.                           3713(b) when either exists.
decedent that comes into existence at                                                         Line 5. If you check the box on line 5,
                                               Identifying number. If you are acting for
the time of the decedent’s death. It                                                          we will treat your address as the
                                               an individual, an individual debtor, or
generally continues to exist until the final                                                  address for IRS notices and
                                               other person whose assets are
distribution of the estate’s assets is                                                        correspondence for the form(s) and
                                               controlled, the identifying number is the
made to the heirs and other                                                                   period(s) listed on lines 3 and 4.
                                               social security number (SSN). If you are
beneficiaries.
                                               acting for a person other than an              Line 6. If you check the box on line 6,
Terminating entities. A terminating            individual, including an estate or trust,      we will treat your address as the
entity, such as a corporation,                 the identifying number is the employer         address for IRS notices and
partnership, trust, etc., only has the legal   identification number (EIN).                   correspondence for the form(s) and
capacity to establish a fiduciary                                                             period(s) that you list on line 6.
                                               Decedent’s SSN. If you are acting on
                                               behalf of a decedent, enter the
                                               decedent’s SSN shown on his or her
Form 56 (Rev. 12-2007)                                                                                                           Page   4

Part IV—Revocation or                          Part VI—Signature                                You are not required to provide the
                                                                                             information requested on a form that is
Termination of Notice                          Sign Form 56 and enter a title describing     subject to the Paperwork Reduction Act
Complete this part only if you are             your role as a fiduciary (e.g., assignee,     unless the form displays a valid OMB
revoking or terminating a prior notice         executor, guardian, trustee, personal         control number. Books or records
concerning a fiduciary relationship.           representative, receiver, or conservator).    relating to a form or its instructions must
Completing this part will relieve you of                                                     be retained as long as their contents
any further duty or liability as a fiduciary                                                 may become material in the
if used as a notice of termination.            Paperwork Reduction Act and Privacy           administration of any Internal Revenue
However, completing Section B or C             Act Notice. We ask for the information        law. Generally, tax returns and return
does not relieve any new or substitute         on this form to carry out the Internal        information are confidential as required
fiduciary of the requirement to file a         Revenue laws of the United States. Form       by section 6103.
Form 56 or to otherwise give notice.           56 is provided for your convenience in
                                               meeting this requirement and its use is          The time needed to complete and file
                                               voluntary. Sections 6903 and 6036             this form will vary depending on
Part V—Court and                               require you to inform the IRS of the          individual circumstances. The estimated
Administrative Proceedings                     creation or termination of a fiduciary        average time is:
Complete this part only if you have been       relationship. Under section 6109 you          Recordkeeping                       8 min.
appointed a receiver, trustee, or fiduciary    must disclose the social security number
                                               or other identification number of the         Learning about the
by a court or other governmental unit in
                                               individual or entity for which you are        law or the form                    32 min.
a proceeding other than a bankruptcy
proceeding.                                    acting. The principal purpose of this         Preparing the form                 46 min.
                                               disclosure is to secure proper
   If proceedings are scheduled for more       identification of the taxpayer. We also       Copying, assembling, and
than one date, time, or place, attach a        need this information to gain access to       sending the form to the IRS        15 min.
separate schedule of the proceedings.          the tax information in our files and            If you have comments concerning the
Assignment for the benefit of                  properly respond to your request. We          accuracy of these time estimates or
creditors. You must attach the following       may disclose this information to the          suggestions for making this form simpler,
information:                                   Department of Justice for civil or            we would be happy to hear from you.
   1. A brief description of the assets        criminal litigation, and to cities, states,   You can write to the Internal Revenue
that were assigned, and                        and the District of Columbia for use in       Service, Tax Products Coordinating
                                               administering their tax laws. We may          Committee, SE:W:CAR:MP:T:T:SP,
  2. An explanation of the action to be        also disclose this information to other       IR-6526, 1111 Constitution Avenue, NW,
taken regarding such assets, including         countries under a tax treaty, to federal      Washington, DC 20224. Do not send
any hearings, meetings of creditors, sale,     and state agencies to enforce federal         Form 56 to this address. Instead, see
or other scheduled action.                     nontax criminal laws, or to federal law       When and Where To File on the prior
                                               enforcement and intelligence agencies to      page.
                                               combat terrorism. If you do not disclose
                                               this information, we may suspend
                                               processing the notice of fiduciary
                                               relationship and not consider this as
                                               proper notification until you provide the
                                               information. Providing false information
                                               may subject you to penalties.

								
To top