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Federal Free Printable Form 56-F (Rev. December 2022) for 2024 Federal Notice Concerning Fiduciary Relationship of Financial Institution

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Notice Concerning Fiduciary Relationship of Financial Institution
Form 56-F (Rev. December 2022)

Form 56-F (Rev. December 2022) Department of the Treasury Internal Revenue Service Part I Notice Concerning Fiduciary Relationship of Financial Institution OMB No. 1545-0013 (Internal Revenue Code sections 6036, 6402, and 6903) Go to www.irs.gov/Form56F for the latest information. For IRS Use Only Identification 1 Name of person for whom you are acting (as shown on the tax return) 3 Address of financial institution (number, street, and room or suite no.) 4 City, state, and ZIP code 6 7 8 9 Bank Check the applicable box for the type of financial institution: if the financial institution is insolvent. Check here Enter the ending date of the financial institution’s tax year (mo., day, yr.): Fiduciary’s name 2 Employer identification number 5 Telephone no. Thrift 10 Contact person 11 Address of fiduciary (number, street, and room or suite no.) 12 City or town, state, and ZIP code 14 Check the applicable box if the fiduciary is a: Receiver Conservator 15 16 if the financial institution is or was a member of a group filing a consolidated return and complete lines 16 to 21 below: Check this box Lines 16 through 21 are to be completed only if the financial institution is or was a member of a group filing a consolidated return. Name of person for whom you are acting (as shown on the tax return) 17 Employer identification number 18 Address of the common parent (number, street, and room or suite no.) 19 City, state, and ZIP code 20 21 if a copy of this form has been sent to the common parent of the group. Check here Enter the tax year(s) that the financial institution is or was a member of the consolidated group: Part II 22 a c e Authority Evidence of fiduciary authority. Check applicable box(es), and attach copy of applicable orders: Appointment of conservator b Replacement of conservator Appointment of receiver d Order of insolvency Other evidence of creation of fiduciary relationship (describe): Part III 23 13 Telephone no. Tax Notices All notices and other written communications with regard to income, employment, and excise taxes of the financial institution (listed on line 1) will be addressed to the fiduciary. Indicate below if other notices and written communications should be addressed to the fiduciary. Include the type of tax, tax periods, or years involved. Part IV Revocation or Termination of Notice Section A—Total Revocation or Termination 24 a b c Evidence of termination or revocation of fiduciary authority (Check applicable box(es)): Certified copy of court order revoking fiduciary authority attached. Copy of certificate of dissolution or termination of a business entity attached. Other evidence of termination of fiduciary relationship (describe): Please Sign Here Under penalties of perjury, I declare that I have examined this document, including any accompanying statements, and to the best of my knowledge and belief, it is true, correct, and complete. Fiduciary’s signature For Paperwork Reduction Act Notice, see back of form. Title, if applicable Cat. No. 12784J Date Form 56-F (Rev. 12-2022) Page 2 Form 56-F (Rev. 12-2022) Future Developments For the latest information about developments related to Form 56-F and its instructions, such as legislation enacted after they were published, go to www.irs.gov/Form56F. General Instructions Section references are to the Internal Revenue Code unless otherwise noted. Purpose of Form Use Form 56-F to notify the IRS of a fiduciary relationship only if that relationship is with respect to a financial institution (such as a bank or a thrift). Until you notify the IRS of the fiduciary relationship, notices of tax liability sent to the last known address of the taxpayer, or transferee, subject to liability are considered sufficient compliance by the IRS with the requirements of the Internal Revenue Code. However, if the financial institution is a member of a consolidated group, the provisions of Regulations section 1.1502-77 apply to the extent not modified by section 6402(k) and Regulations section 301.6402-7. In addition, the filing of Form 56-F is a requirement to secure a refund pursuant to section 6402(k) and Regulations section 301.6402-7. Section 6036 and Regulations section 301.6036-1 state that a notice is required of a receiver in proceedings other than bankruptcy, and other like fiduciaries. Section 6402(k) and Regulations section 301.6402-7 state that a fiduciary of an insolvent financial institution must file Form 56-F to secure its position with respect to any refund that may be available to a consolidated group. Section 6903 and Regulations section 301.6903-1 state that every person acting in a fiduciary capacity must file a written notice with the IRS. Who Should File Form 56-F should be filed instead of Form 56, Notice Concerning Fiduciary Relationship, by the federal agency acting as a fiduciary (defined below) in order to notify the IRS of the creation, termination, or change in status of a fiduciary relationship with a financial institution. Definition Fiduciary. A fiduciary means the Federal Deposit Insurance Corporation, or other federal agency authorized by law to act as a receiver or conservator of a financial institution. The term also includes any federal instrumentality, subsidiary, or agency that is a predecessor or successor of this agency that is so authorized. When To File Form 56-F must be filed with the IRS within 10 days from the date the fiduciary is appointed to act as a receiver or conservator. In addition, it should be filed in every subsequent tax year that the fiduciary continues to act as the receiver or conservator for that financial institution for purposes of section 6402(k). If a Form 56-F has been filed for a solvent financial institution by the fiduciary and subsequently that financial institution becomes insolvent, the fiduciary should file a new Form 56-F and check the box on line 7. Note: A fiduciary (defined above), who was appointed a fiduciary of a financial institution prior to the issuance of Form 56-F and who still is a fiduciary for the same financial institution, should file Form 56-F with the IRS as soon as possible. A fiduciary (defined above), who may have previously filed Form 56 for a financial institution, and is still acting as a fiduciary for the same institution, should file a new Form 56-F as soon as possible. Where To File For purposes of section 6402(k) and section 6903, send Form 56-F to the Internal Revenue Service Center where the financial institution for whom the fiduciary is acting files its income tax return. For purposes of section 6036, send Form 56-F to the Advisory Group Manager of the area office of the IRS having jurisdiction over the person for whom you are acting. See Pub. 4235, Collection Advisory Offices Contact Information, for more information. Specific Instructions Part I—Identification Lines 1–5. Provide all the requested information concerning the financial institution in this part. Line 2. Section 6109 requires that the taxpayer’s identification number must be disclosed. The principal purpose is to identify the financial institution for whom you are acting. Line 7. Check this box if the financial institution is insolvent within the meaning of 12 U.S.C. 191, 12 U.S.C. 1821(c)(5)(A), 12 U.S.C. 1464(d)(2)(A), 12 U.S.C. 1464(d)(2)(C), or any applicable state law (or any successor statute that adopts a substantially similar statute). Lines 9–13. Provide all the requested information regarding the fiduciary in this part. For example, on line 9, enter the full name of the fiduciary (such as the Federal Deposit Insurance Corporation or similar federal agency). Line 10. The contact person should be the individual within the federal agency who has the authority to handle all tax matters on behalf of the financial institution. Lines 16–21. Provide all the requested information in this part concerning the common parent of a consolidated group that includes (or included) the financial institution (if applicable). If the form is submitted in compliance with the regulations under section 6402(k), the identification number of the common parent should be disclosed. If the financial institution was a member of more than one consolidated group during any year(s) to which the fiduciary may claim a refund under section 6402(k), then the fiduciary must file a separate Form 56-F providing the information on each parent. Line 20. Check the box if a copy of the form was sent to the appropriate common parent in compliance with Regulations section 301.6402-7. Part II—Authority Check the appropriate box and attach a copy of the appropriate order. Part III—Tax Notices All notices and other written communications with regard to income, employment, and excise taxes of the financial institution will be addressed to the fiduciary, with the exception of notices sent to the common parent under the provisions of Regulations section 1.1502-77. Other notices and written communications will be addressed to the fiduciary only as specified. For example, use this line to identify a transferee tax liability under section 6901. Part IV—Revocation or Termination of Notice Complete this part if you are revoking or terminating all prior notices concerning fiduciary relationships on file with the IRS for the same tax matters and years or periods covered by this notice concerning fiduciary relationships. Signature Sign Form 56-F under penalty of perjury and enter the title describing your role as a fiduciary (receiver or conservator). Paperwork Reduction Act Notice. We ask for the information on the form to carry out the Internal Revenue laws of the United States. You are required to give us the information. We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax. You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by section 6103. The time needed to complete and file Form 56-F will vary depending on individual circumstances. The estimated average time is: Recordkeeping . . . . . . 7 min. Learning about the law or the form . . . . . . 28 min. Preparing the form . . . . . 41 min. Copying, assembling, and sending the form to the IRS . . . . . . . . 14 min. If you have comments concerning the accuracy of these time estimates or suggestions for making Form 56-F simpler, we would be happy to hear from you. You can send us comments from www.irs.gov/ FormComments. Or you can send your comments to: Internal Revenue Service Tax Forms and Publications 1111 Constitution Ave. NW, IR-6526 Washington, DC 20224 Do not send the form to this address. Instead, see Where To File on this page.
Extracted from PDF file 2023-federal-form-56-f.pdf, last modified November 2022

More about the Federal Form 56-F Other TY 2023

We last updated the Notice Concerning Fiduciary Relationship of Financial Institution in February 2024, so this is the latest version of Form 56-F, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 56-F directly from TaxFormFinder. You can print other Federal tax forms here.


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Form Sources:

The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal Form 56-F from the Internal Revenue Service in February 2024.

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Historical Past-Year Versions of Federal Form 56-F

We have a total of eleven past-year versions of Form 56-F in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2023 Form 56-F

Form 56-F (Rev. December 2022)

2022 Form 56-F

Form 56-F (Rev. December 2022)

2021 Form 56-F

Form 56-F (Rev. December 2021)

2020 Form 56-F

Form 56-F (Rev. December 2009)

2019 Form 56-F

Form 56-F (Rev. December 2009)

2018 Form 56-F

Form 56-F (Rev. December 2009)

2017 Form 56-F

Form 56-F (Rev. December 2009)

2016 Form 56-F

Form 56-F (Rev. December 2009)

Notice Concerning Fiduciary Relationship of Financial Institution 2015 Form 56-F

Form 56-F (Rev. December 2009)

Notice Concerning Fiduciary Relationship of Financial Institution 2012 Form 56-F

Form 56-F (Rev. December 2009)

Notice Concerning Fiduciary Relationship of Financial Institution 2011 Form 56-F

Form 56-F (Rev. December 2009)


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