IL-56: Notice of Fiduciary Relationship (2024)
Illinois · Illinois DOR · Used for tax years 2024
Form IL-56 notifies the Illinois Department of Revenue of a fiduciary relationship for an individual, estate, or trust. It identifies the fiduciary and taxpayer, describes attached evidence of authority, and lists the tax years and liabilities covered. It also includes a section
Who files this form
Form IL-56 is for a fiduciary to report a fiduciary relationship with an individual, estate, or trust. The form gives guardian, trustee, and executor as examples of fiduciary titles.
It also includes a step for reporting the termination of a prior fiduciary relationship.
What you'll need
Attach satisfactory evidence of your authority to act as a fiduciary. The form asks you to describe that evidence but does not list specific acceptable documents.
Have these details ready:
- Your name, mailing address, phone number, and email address.
- The taxpayer’s name, mailing address, and identification number (SSN or FEIN).
- For an estate, the decedent’s date of death.
- All applicable years, tax types, whether additional tax or a refund is due, and whether a return or payment is required.
- If terminating a prior fiduciary relationship, the prior fiduciary’s name, address, phone number, email address, and termination date.
How to file
Complete the form’s five steps:
- Identify yourself as the fiduciary and provide the taxpayer’s information.
- Describe the attached evidence of your authority to act as a fiduciary.
- List all applicable years and tax types. State whether additional tax or a refund is due and whether a return or payment is required.
- Complete the prior-fiduciary details if you are terminating a prior fiduciary relationship.
- Sign and date the notice, and enter your fiduciary title.
The supplied text does not give a mailing address or instructions for submitting the form by mail or electronically.
Common mistakes
- Do not omit the taxpayer information, which is marked required.
- Do not leave out applicable years. Step 3 asks for all years for which you are acting as a fiduciary.
- Review the notice before signing. Your signature certifies that, to the best of your knowledge, it is true, correct, and complete.
The form warns that disclosure of the information is required and that failure to provide information could result in a penalty.
Questions people ask
What taxpayer identification number should I enter?
Enter the taxpayer’s SSN or FEIN.
What extra information is needed for an estate?
Enter the decedent’s date of death in Step 1.
What tax information belongs in Step 3?
List all applicable years for which you are acting as a fiduciary, the type of tax, whether additional tax or a refund is due, and whether a return or payment is required.
How do I report the end of a prior fiduciary relationship?
Complete Step 4 with the prior fiduciary’s name, mailing address, phone number, email address, and the date of termination.
Who signs the notice?
The fiduciary signs and dates Step 5 and enters their title, such as guardian, trustee, or executor.