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Form 56
(Rev. July 2004)
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.
YOU Z STRAWMAN
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
HENRY M PAULSON, JR
Address of fiduciary (number, street, and room or suite no.)
1500 PENNSYLVANIA AVENUE, N.W.
City or town, state, and ZIP code Telephone number (optional)
WASHINGTON, DC 20220 ( )
Part II Authority
2 Type of tax (estate, gift, generation-skipping transfer, income, excise, etc.) ALL
3 Federal tax form number (706, 1040, 1041, 1120, etc.) ALL
4 Year(s) or period(s) (if estate tax, date of death) (YEAR OF BIRTH) - PRESENT
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
For Paperwork Reduction Act and Privacy Act Notice, see back page. Cat. No. 16375I Form 56 (Rev. 7-2004)
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I.R.S. SPECIFICATIONS TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 56, PAGE 2 of 4
MARGINS: TOP 13 mm (1⁄2 "), CENTER SIDES. PRINTS: HEAD To HEAD
PAPER: WHITE WRITING, SUB. 20. INK: BLACK
FLAT SIZE: 216 mm (81⁄2 ") 279 mm (11")
PERFORATE: NONE
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT
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
䊳
Here AUTHORIZED REPRESENTATIVE
Fiduciary’s signature Title, if applicable Date
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
relationship under section 6903. For creditors, must file Form 56 on, or within
example, if you are acting as fiduciary 10 days of, the date of appointment with Part II—Authority
for an individual, a decedent’s estate, or the Chief, Special Procedures Staff, of Line 1a. Check the box on line 1a if the
a trust, you may file Form 56. the area office of the IRS having decedent died testate (i.e., having left a
jurisdiction over the person for whom valid will) and enter the decedent’s date
Receivers and assignees for the you are acting.
benefit of creditors also file Form 56 to of death.
give notice of qualification under section The receiver or assignee may also file Line 1b. Check the box on line 1b if the
6036. However, a bankruptcy trustee, a separate Form 56 with the service decedent died intestate (i.e., without
debtor-in-possession, or other like center where the person for whom the leaving a valid will). Also, enter the
fiduciary in a bankruptcy proceeding is fiduciary is acting is required to file tax decedent’s date of death and write
not required to give notice of returns to provide the notice required by “Date of Death” next to the date.
qualification under section 6036. section 6903.
Assignment for the benefit of
Trustees, etc., in bankruptcy creditors. Enter the date the assets
proceedings are subject to the notice Specific Instructions were assigned to you and write
requirements under title 11 of the United “Assignment Date” after the date.
States Code (Bankruptcy Rules). Part I—Identification Proceedings other than bankruptcy.
Definitions Provide all the information called for in Enter the date you were appointed or
this part. If there is more than one took possession of the assets of the
Fiduciary. A fiduciary is any person fiduciary, each fiduciary must file (or debtor or other person whose assets are
acting in a fiduciary capacity for any otherwise give notice) a separate controlled.
other person (or terminating entity), such Form 56.
as an administrator, conservator, You must be prepared to
designee, executor, guardian, receiver, Name. File a separate Form 56 for each furnish evidence that
trustee of a trust, trustee in bankruptcy, person for whom you are acting in a substantiates your authority to
personal representative, person in fiduciary capacity. For example, if you CAUTION act as a fiduciary for the
possession of property of a decedent’s will be filing the decedent’s final Form person for whom you are acting.
estate, or debtor-in-possession of assets 1040 and are the executor/administrator
in any bankruptcy proceeding by order of the decedent’s estate, file one Form Part III—Nature of Liability
56 entering the name of the decedent as
of the court.
the person for whom you are acting and and Tax Notices
Person. A person is any individual, trust, file one Form 56 entering the name of Line 2. Specify the type of tax involved.
estate, partnership, association, the estate as the name of the person for This line should also identify a transferee
company or corporation. whom you are acting. tax liability under section 6901 or
Decedent’s estate. A decedent’s estate Identifying number. If you are acting for fiduciary tax liability under 31 U.S.C.
is a taxable entity separate from the an individual, an individual debtor, or 3713(b) when either exists.
decedent that comes into existence at other person whose assets are Line 5. If you check the box on line 5,
the time of the decedent’s death. It controlled, the identifying number is the we will treat your address as the
generally continues to exist until the final social security number (SSN). If you are address for IRS notices and
distribution of the estate’s assets is acting for a person other than an correspondence for the form(s) and
made to the heirs and other individual, including an estate or trust, period(s) listed on lines 3 and 4.
beneficiaries. the identifying number is the employer Line 6. If you check the box on line 6,
Terminating entities. A terminating identification number (EIN). we will treat your address as the
entity, such as a corporation, Decedent’s SSN. If you are acting on address for IRS notices and
partnership, trust, etc., only has the legal behalf of a decedent, enter the correspondence for the form(s) and
capacity to establish a fiduciary decedent’s SSN shown on his or her period(s) that you list on line 6.
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I.R.S. SPECIFICATIONS TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 56, PAGE 4 of 4
MARGINS: TOP 13 mm (1⁄2 "), CENTER SIDES. PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20. INK: BLACK
FLAT SIZE: 216 mm (81⁄2 ") 279 mm (11")
PERFORATE: (NONE)
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT