Form 56 tells the IRS who is authorized to represent you in tax matters

Form 56, officially called "Notice of Fiduciary Relationship," is the document you file with the IRS to notify them that someone else is authorized to act on your behalf regarding your taxes. This form establishes a legal representative — such as a power of attorney, executor, guardian, or tax professional — and gives the IRS permission to discuss your tax account with that person.

The IRS will not share your tax information with anyone claiming to represent you unless Form 56 is on file. Without it, even if you have a power of attorney document signed by a lawyer, the IRS treats you as the only person who can access your account, request refunds, or respond to notices.

You file Form 56 with the IRS office that handles your tax type — the same office where you file your tax return. The form takes effect the day the IRS receives it and remains in effect until you revoke it or until the fiduciary relationship ends (such as when an executor's duties are complete).

Key Takeaways

  • Form 56 authorizes a specific person to represent you with the IRS and receive information about your tax account.
  • You must file Form 56 for the IRS to recognize any representative, even if you have a signed power of attorney from an attorney.
  • The form takes effect when the IRS receives it and stays in effect until you revoke it or the fiduciary relationship ends.
  • Different situations require Form 56: executors managing an estate, guardians acting for minors or incapacitated adults, and tax professionals with limited power of attorney.
  • You can revoke a representative's authority by filing Form 56 with a revocation statement or by filing Form 2848 to replace them with someone else.

Who needs to file Form 56

You file Form 56 when someone other than you will handle your tax matters with the IRS. Common situations include an executor managing a deceased person's final tax return and estate taxes, a guardian acting for a minor child or an adult who cannot manage their own affairs, or a power of attorney you have authorized to handle specific tax tasks.

If you are a tax professional — a CPA, enrolled agent, or attorney — your client files Form 56 to give you authority to represent them. Without it, you cannot call the IRS on their behalf, request transcripts, or respond to audit notices, even if the client has signed a power of attorney agreement with you.

Executors of estates must file Form 56 to prove to the IRS that they have the legal right to handle the deceased's taxes. The form prevents delays when the IRS receives the final return or estate tax documents.

What information goes on Form 56

Form 56 requires the taxpayer's name, Social Security number or employer identification number, and the tax year or period involved. You then list the representative's name, address, phone number, and their relationship to the taxpayer — for example, "executor," "power of attorney," or "guardian."

The form includes checkboxes for the type of authority being granted. You mark whether the representative can handle all tax matters or only specific ones, such as income tax for a particular year or estate tax matters. You also indicate the scope of authority — whether the representative can receive notices, sign documents, or receive refunds on your behalf.

Both the taxpayer and the representative must sign Form 56. If the taxpayer is deceased (as in an estate situation), the executor signs and attaches a copy of the court document proving their authority, such as the letters testamentary or letters of administration.

Where and how to file Form 56

You file Form 56 with the IRS office that handles your type of tax return. For individual income tax, send it to the address shown in the Form 56 instructions for your state. For estate or fiduciary income tax (Form 1041), send it to the IRS office that processes fiduciary returns in your region. The instructions list the correct mailing address based on your situation.

You can mail Form 56 or, in some cases, file it electronically through a tax professional's software if they are authorized to e-file on your behalf. Keep a copy for your records and note the date you mailed it; the form takes effect when the IRS receives it, not when you send it.

If you are working with a tax professional, ask them to file Form 56 for you. Many do this automatically when you hire them to represent you. If you are handling it yourself — for example, as an executor — download Form 56 from IRS.gov, complete it, and mail it to the address in the instructions.

The difference between Form 56 and Form 2848

Form 2848, "Power of Attorney and Declaration of Representative," is similar to Form 56 but is used in different situations. Form 2848 is filed when you want to authorize a tax professional to represent you in a specific IRS matter, such as an audit or a dispute with the IRS. It is temporary and applies only to the matter you specify.

Form 56 is broader and longer-lasting. It establishes an ongoing fiduciary relationship and gives the representative authority over your entire tax account for the period you specify. Use Form 56 when someone will be handling your taxes for an extended time or when they need authority over multiple tax matters.

If you file Form 2848 first and later want to give your representative broader authority, you can file Form 56 to expand their powers. If you file Form 56 and later want to revoke it, you file Form 56 again with a revocation statement.

How long Form 56 stays in effect

Form 56 remains in effect until you revoke it or until the fiduciary relationship ends naturally. For an executor, the form typically ends when the estate is closed and the final tax return is filed. For a power of attorney, it stays in effect for the period you specify on the form — often until you revoke it or until a specific date you write in.

To revoke Form 56, file a new Form 56 with a statement that you are revoking the fiduciary relationship. Write "REVOCATION" at the top and sign it. The revocation takes effect when the IRS receives it. Until then, the representative still has authority.

If the representative dies or you want to replace them with someone else, file a new Form 56 naming the new representative. The IRS will recognize the new person once the form is received and processed.

What happens if you do not file Form 56

If you do not file Form 56, the IRS will not recognize anyone as your representative, even if you have a signed power of attorney or a court order appointing someone to act for you. The IRS will only communicate with you directly. If you are incapacitated, deceased, or unavailable, this creates serious problems.

An executor without Form 56 on file cannot respond to IRS notices about the deceased's final return or estate taxes. The IRS may assess penalties or take collection action because no one is authorized to respond on the estate's behalf. An attorney or CPA cannot obtain your tax transcripts or call the IRS about your account without Form 56.

Filing Form 56 early — before you need it — prevents delays and confusion. If you are planning to give someone power of attorney or if you are an executor, file Form 56 as soon as the legal authority is in place.

Frequently Asked Questions

Can I file Form 56 if I am not the taxpayer?

No. The taxpayer must sign Form 56, or if the taxpayer is deceased, the executor or fiduciary must sign it along with proof of their legal authority. A representative cannot file Form 56 on their own; it must come from the person granting the authority.

Does Form 56 give someone access to my bank account or financial records?

No. Form 56 only authorizes someone to represent you with the IRS regarding tax matters. It does not grant access to your bank account, investment accounts, or other financial records. A separate power of attorney document is needed for those.

How long does it take for the IRS to process Form 56?

Processing time varies, but the IRS typically processes Form 56 within two to four weeks of receipt. Until it is processed, the representative does not have official authority with the IRS. If you need immediate representation, notify the IRS office handling your case in writing and include a copy of Form 56 with your correspondence.

What if I want to limit what my representative can do?

Form 56 includes checkboxes to limit authority to specific tax years, types of tax (income, estate, payroll), or specific matters. You can also write restrictions in the space provided. Be specific about what the representative can and cannot do so the IRS knows the exact scope of their authority.

Do I need Form 56 if my spouse files taxes jointly with me?

No. A spouse filing jointly on your tax return does not need Form 56. Form 56 is for people outside the immediate taxpayer relationship — representatives, executors, guardians, and tax professionals hired to act on your behalf.