The IRS does not publish a fax number for Form 56, Notice Concerning Fiduciary Relationship. Unlike Form 2848 or Form 8821, which the IRS accepts by fax at its Centralized Authorization File units, Form 56 has to be submitted either by mail to the IRS service center where the taxpayer files their returns, or electronically through the IRS Modernized e-File (MeF) platform.1Internal Revenue Service. Modernized e-File (MeF) Forms
So if you were looking for a fax cover sheet to speed this up, there isn’t one. Here’s what you can actually do.
Where to Mail Form 56
Paper Form 56 goes to the IRS service center where the person or entity you represent is required to file their federal tax returns. If you’ll be receiving notices for more than one type of return and one of them is a Form 1040, file Form 56 with the center that handles that individual’s income tax return.2Internal Revenue Service. Where to File – Forms Beginning With the Number 5
The specific address depends on the taxpayer’s state of residence and is listed in the current Form 56 instructions. Check those instructions before you mail, because IRS processing center assignments change from time to time.3Internal Revenue Service. Instructions for Form 56
Use certified mail with return receipt requested. The IRS does not send back an acknowledgment when it processes Form 56,4Internal Revenue Service. About Form 56, Notice Concerning Fiduciary Relationship so your certified mail receipt is the only proof you’ll have of when the IRS was notified.
Filing Form 56 Electronically Through MeF
The IRS lists Form 56 among the forms accepted through its Modernized e-File platform.1Internal Revenue Service. Modernized e-File (MeF) Forms MeF submissions do not go directly through irs.gov. They run through approved e-file providers and tax preparation software. If a tax professional is handling the estate or trust, ask whether they can transmit Form 56 through MeF on your behalf.
Documents to Attach Before Sending
A Form 56 without proof of your authority to act will stall. The supporting document depends on how you were appointed:
- Executor of a testate estate: current letters testamentary or a court certificate.3Internal Revenue Service. Instructions for Form 56
- Administrator of an intestate estate: current letters of administration or a court certificate.3Internal Revenue Service. Instructions for Form 56
- Guardian or conservator: evidence of your authority, such as a certified copy of the court order.3Internal Revenue Service. Instructions for Form 56
- Trustee: evidence substantiating your authority, such as a copy of the trust instrument or a certification of trust.3Internal Revenue Service. Instructions for Form 56
- Assignee for the benefit of creditors: a brief description of the assigned assets and an explanation of the planned action regarding those assets, including any scheduled hearings, creditor meetings, or sales.3Internal Revenue Service. Instructions for Form 56
If your letters testamentary have expired, get current ones from the probate court before you mail. Outdated documentation is one of the more common reasons Form 56 processing drags on.
Filing Form 56 does not, by itself, redirect IRS mail to your address. If you want notices to come to you rather than the taxpayer’s last known address, file Form 8822 (individuals) or Form 8822-B (businesses) alongside Form 56.5Internal Revenue Service. Instructions for Form 56 – Notice Concerning Fiduciary Relationship
If more than one person serves as fiduciary for the same taxpayer, each files a separate Form 56.5Internal Revenue Service. Instructions for Form 56 – Notice Concerning Fiduciary Relationship Co-executors, for example, each need their own on file.
A Different Address for Receivers and Assignees for Creditors
Receivers in receivership proceedings and assignees for the benefit of creditors do not use the standard service center address. They must file Form 56 within 10 days of appointment and send it to the Advisory Group Manager at the local IRS area office.5Internal Revenue Service. Instructions for Form 56 – Notice Concerning Fiduciary Relationship If that describes your role, confirm the local Advisory Group Manager’s address before mailing.
What Happens After You Mail It
The IRS will not send you a receipt or confirmation letter.4Internal Revenue Service. About Form 56, Notice Concerning Fiduciary Relationship Your real signal that the form has been processed is when IRS correspondence about the taxpayer starts arriving addressed to you as fiduciary. On a clean filing, that generally takes four to six weeks. Incorrect identification numbers, incomplete addresses, or missing court documents can push that out further.
Keep a copy of the signed form, every attachment, and your certified mail receipt. If a question later arises about when the IRS was notified of your role, that packet is the answer.
Why Form 2848 Can Be Faxed but Form 56 Cannot
The confusion about a Form 56 fax number usually traces back to Form 2848 (Power of Attorney and Declaration of Representative), which does have a CAF unit fax number. The two forms do different things. Form 2848 authorizes a representative, such as an attorney or CPA, to act for a taxpayer who is still alive and capable. Form 56 tells the IRS that a fiduciary has stepped into the taxpayer’s place entirely, because the taxpayer has died, become incapacitated, or otherwise cannot handle their own tax affairs, under Internal Revenue Code Section 6903.4Internal Revenue Service. About Form 56, Notice Concerning Fiduciary Relationship Once processed, Form 56 puts the fiduciary in the taxpayer’s shoes for federal tax purposes, including filing returns and paying tax owed.3Internal Revenue Service. Instructions for Form 56 That’s a heavier authorization, and the IRS routes it through mail or MeF rather than fax.