Is a Form 56 (Notice Concerning Fiduciary Relationship) required to be filed by a Trustee of a Trust?

Forum|Forum|1 year ago
February 2, 2025
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It looks like I have to file two 56 forms, one for the Decedent and another for the Decedent’s Trust. Is that true? If so, when does it have to be filed by? Will filing them before or at the same time of filing the Deceased taxpayer’s 1040 tax return and the 1041 Trust Tax return meet the filing deadline? Thanks!

https://www.irs.gov/pub/irs-pdf/f56.pdf

https://www.irs.gov/pub/irs-pdf/i56.pdf

Best answer by M-MTax

File one Form 56 for the trust and another for the decedent. You can file them prior to filing the actual returns.

File a separate Form 56 for each person for whom you are acting in a fiduciary capacity. For example, if you will be filing the decedent’s final Form 1040 and are the executor/administrator of the decedent’s estate, file one Form 56 entering the name of the decedent as the person for whom you are acting and file one Form 56 entering the name of the estate as the name of the person for whom you are acting.

Form 56 Instructions

M-MTaxAnswer

File one Form 56 for the trust and another for the decedent. You can file them prior to filing the actual returns.

Form 56 Instructions

trust812Author

Thanks!

MAK70

Yes, you will want to file a Form 56 with the IRS as trustee. You will need to file a separate Form 56 for the decedent and estate because they are separate taxpayers.

You can file the Form 56 with the tax returns. You would have to file them earlier if you need to take any actions with the IRS before the tax returns need to be filed. (An example might be if you needed to contact the IRS for information on the taxpayer's account before the tax returns are due or if you need to file for an extension).