Part I, lines 1 to 8: the institution
The institution's name and EIN, address, phone, whether it is a bank or thrift, whether it is insolvent, and the ending date of its tax year.
56-F
Notice Concerning Fiduciary Relationship of Financial Institution
- Agency
- IRS
- Revision
- Rev. June 2026
- Fillable fields
- 44
- Pages
- 1
- Official source
- IRS form page
- Checked
- October 21, 2026
Form 56-F: Notice Concerning Fiduciary Relationship of Financial Institution
Form 56-F notifies the IRS of a fiduciary relationship only when that relationship is with respect to a financial institution, such as a bank or a thrift. The form cites Internal Revenue Code sections 6036, 6402 and 6903.
It is not a form for individuals or for ordinary executors and trustees. The instructions say it is filed, instead of Form 56, by the federal agency acting as fiduciary, which they define as the Federal Deposit Insurance Corporation or another federal agency authorized by law to act as a receiver or conservator of a financial institution. The instructions also say the filing of Form 56-F is a requirement to secure a refund under section 6402(k).
The form identifies the institution, the fiduciary, any consolidated group, the evidence of authority, the tax notices to be sent to the fiduciary and any revocation. You can fill out the Form 56-F PDF free in your browser on this page and download the result without an account.
What's on Form 56-F
Lines 9 to 14: the fiduciary
The fiduciary's name, contact person, address and phone, and whether the fiduciary is a receiver or a conservator.
Lines 15 to 21: consolidated group
Completed only if the institution is or was a member of a group filing a consolidated return: the common parent's name, EIN and address, a box for a copy sent to the parent, and the tax years.
Part II: Authority
Line 22 boxes for appointment of conservator, replacement of conservator, appointment of receiver, order of insolvency or other evidence, with copies of the orders attached.
Part III: Tax Notices
Line 23 lists other notices and written communications to be addressed to the fiduciary, with the type of tax and the periods or years involved.
Part IV and signature
Line 24 boxes for evidence of a total revocation or termination, then the fiduciary's signature under penalties of perjury, title and date.
How to fill out Form 56-F
- 1
Lines 1 to 8
Enter the institution's name as shown on its return, its EIN on line 2, its address and phone, and check bank or thrift. Check line 7 only if the institution is insolvent within the meaning of the statutes the instructions list.
- 2
Lines 9 to 14
Enter the fiduciary's full name, such as the Federal Deposit Insurance Corporation. The instructions say the line 10 contact person is the individual in the agency with authority to handle all tax matters for the institution.
- 3
Lines 15 to 21
Fill these in only for a member of a consolidated group. The instructions say a separate Form 56-F is filed for each parent if the institution was in more than one group during a refund year.
- 4
Part II
Check the boxes that match the evidence of authority and attach a copy of each applicable order.
- 5
Parts III and IV
Use line 23 for other notices to be sent to the fiduciary, for example a transferee liability under section 6901. Complete Part IV only when revoking or terminating all prior notices.
- 6
Sign
Sign under penalty of perjury and enter the title for the fiduciary role, receiver or conservator.
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Where to send it and when
Deadline
The instructions say Form 56-F is filed with the IRS within 10 days from the date the fiduciary is appointed to act as a receiver or conservator.
Every later year
For section 6402(k), the instructions say it should be filed in every subsequent tax year that the fiduciary continues to act as receiver or conservator for that institution.
Sections 6402(k) and 6903
Send it to the Internal Revenue Service Center where the financial institution files its income tax return.
Section 6036
Send it to Internal Revenue Service, Insolvency, Attn: FDIC, MS 5027, Dallas, TX 75242, as listed in the instructions.
Institution becomes insolvent
If a Form 56-F was filed for a solvent institution that later becomes insolvent, the instructions say the fiduciary should file a new Form 56-F and check line 7.
Related forms
Who files Form 56-F?
The instructions say the federal agency acting as fiduciary files Form 56-F to notify the IRS of the creation, termination or change in status of a fiduciary relationship with a financial institution. The IRS receives it.
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Questions about Form 56-F
What is the difference between Form 56 and Form 56-F?
The About page says Form 56-F is used only when the fiduciary relationship is with respect to a financial institution, such as a bank or a thrift. Other fiduciary relationships use Form 56.
Who counts as the fiduciary on Form 56-F?
The instructions define it as the Federal Deposit Insurance Corporation or another federal agency authorized by law to act as a receiver or conservator of a financial institution.
When is Form 56-F due?
Within 10 days from the date the fiduciary is appointed as receiver or conservator, and in each later tax year the fiduciary keeps acting, according to the instructions.
Does Form 56-F affect refunds?
The instructions say filing Form 56-F is a requirement to secure a refund under section 6402(k) and Regulations section 301.6402-7.
What does the fiduciary attach?
A copy of each applicable order checked in Part II, such as an appointment of receiver or an order of insolvency.