Can I fax Form 56 to the IRS?

No — the IRS does not provide a fax number for Form 56. File it with the IRS Service Center where the person or entity you are acting for files its tax returns. Receivers and assignees in insolvency cases mail it to Internal Revenue Service, Insolvency, MS 5027 DAL, Dallas, TX 75242, per irs.gov.

What is Form 56 used for?

Form 56, Notice Concerning Fiduciary Relationship, tells the IRS that a fiduciary — such as an executor, trustee, guardian, or receiver — is acting for another person or estate, so the fiduciary can receive notices and handle tax matters. It is also used to end that relationship.

Where do I file Form 56?

File it with the IRS Service Center where the person, estate, or entity you represent is required to file its returns. Use the mailing address from that taxpayer’s return instructions.

Is Form 56 the same as a Power of Attorney (Form 2848)?

No. A fiduciary on Form 56 stands in the position of the taxpayer and assumes their powers and duties. Form 2848 instead authorizes a representative to act on a taxpayer’s behalf without replacing them.

Do I need to file Form 56 when my fiduciary role ends?

Yes. File a separate Form 56 to notify the IRS that the fiduciary relationship has been terminated so notices stop being directed to you.

Can You Fax IRS Form 56? (2026) — Where to File

Can you fax Form 56 to the IRS? No.

No. The IRS does not provide a fax number for Form 56 — it must be filed with the correct IRS Service Center.

There is no general fax line for Form 56. The IRS instructs you to file it with the Service Center where the person or entity you are acting for is required to file its tax returns. A different address applies to receivers and assignees handling insolvency matters.

What Is Form 56?

Form 56, Notice Concerning Fiduciary Relationship, notifies the IRS that a fiduciary — such as an executor, administrator, trustee, guardian, or receiver — has been appointed to act for another person or estate. Filing it lets the fiduciary receive tax notices and act on the taxpayer’s behalf, and it is also used to terminate a fiduciary relationship when those duties end.

How to File Form 56 the Correct Way

Where you send Form 56 depends on who you are acting for. Use the address that matches the represented person’s tax filings, or the special insolvency address if it applies to you.

File with the IRS Service Center where the represented person files returns

For most fiduciaries, mail Form 56 to the same IRS Service Center where the person, estate, or entity you are acting for files its federal tax returns. Use the address shown in that taxpayer’s return instructions.

Receivers and assignees (insolvency): use the dedicated address

If you are a receiver or an assignee for the benefit of creditors, the IRS directs Form 56 to its Insolvency unit in Dallas.

Mailing address

Internal Revenue Service

Insolvency, MS 5027 DAL

Dallas, TX 75242

Source: IRS.gov — Instructions for Form 56. Addresses and filing rules change — always confirm the current instructions on irs.gov before sending. Last verified: June 2026.

Form 56 (Notice Concerning Fiduciary Relationship): can you fax it, and how to file it
Detail	Form 56
Can you fax it to the IRS?	No
How to file	Mail to the IRS Service Center where the represented person files returns
Purpose	Notify the IRS of a fiduciary relationship (or its termination)
Insolvency cases	IRS, Insolvency, MS 5027 DAL, Dallas, TX 75242
Last verified	June 2026

Common Mistakes to Avoid

•Sending Form 56 to a single national address — the destination depends on where the taxpayer files
•Confusing Form 56 with Form 2848 (Power of Attorney); a fiduciary stands in the place of the taxpayer, not as a representative
•Forgetting to file a separate Form 56 to terminate the fiduciary relationship when the role ends
•Trying to fax it — the IRS does not offer a fax number for Form 56

Need to fax a form the IRS does accept?

Form 56 can't be faxed — but plenty of IRS forms can, like Form SS-4, Form 2848, and Form 8821. When you do need to send a fax to the IRS or your tax pro, FaxFlow lets you do it securely from your phone or computer with delivery confirmation. No fax machine required.

See Faxable IRS Forms Send a Fax Online

Frequently Asked Questions

Can I fax Form 56 to the IRS?
No — the IRS does not provide a fax number for Form 56. File it with the IRS Service Center where the person or entity you are acting for files its tax returns. Receivers and assignees in insolvency cases mail it to Internal Revenue Service, Insolvency, MS 5027 DAL, Dallas, TX 75242, per irs.gov.
What is Form 56 used for?
Form 56, Notice Concerning Fiduciary Relationship, tells the IRS that a fiduciary — such as an executor, trustee, guardian, or receiver — is acting for another person or estate, so the fiduciary can receive notices and handle tax matters. It is also used to end that relationship.
Where do I file Form 56?
File it with the IRS Service Center where the person, estate, or entity you represent is required to file its returns. Use the mailing address from that taxpayer’s return instructions.
Is Form 56 the same as a Power of Attorney (Form 2848)?
No. A fiduciary on Form 56 stands in the position of the taxpayer and assumes their powers and duties. Form 2848 instead authorizes a representative to act on a taxpayer’s behalf without replacing them.
Do I need to file Form 56 when my fiduciary role ends?
Yes. File a separate Form 56 to notify the IRS that the fiduciary relationship has been terminated so notices stop being directed to you.

⚠️ Disclaimer

FaxFlow is not affiliated with or endorsed by the IRS. Fax numbers, addresses, and filing rules change often and may be outdated or incorrect here — always verify against the official IRS website (irs.gov) before sending. This page is for general information only and is not tax, legal, or financial advice; consult a qualified tax professional for your situation.