IL-56: Notice of Fiduciary Relationship (Revision)
Illinois · Illinois DOR · Used for tax years 2025
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 evidence of authority, and lists the tax years and liabilities covered. It also provides a section to report
Who files this form
Form IL-56 is for a fiduciary acting for an individual, estate, or trust. The form gives guardian, trustee, and executor as examples of fiduciary titles.
It also includes a section to complete when terminating a prior fiduciary relationship. The form states that disclosure of the requested information is required.
What you'll need
Have the following ready:
- Satisfactory evidence of your authority to act as a fiduciary. Attach it and describe it in Step 2. The form does not list specific acceptable documents.
- The fiduciary’s name, mailing address, phone number, and email address.
- The taxpayer’s name, mailing address, and SSN or FEIN.
- For an estate, the decedent’s date of death.
- All applicable tax years, types of tax, 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, mailing address, phone number, email address, and date of termination.
How to file
Complete the form in these steps:
- Identify the fiduciary and taxpayer in Step 1.
- Attach evidence of your authority to act as a fiduciary and describe it in Step 2.
- In Step 3, 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 Step 4 if you are terminating a prior fiduciary relationship.
- Sign and date Step 5 and enter your fiduciary title. Your signature confirms that, to the best of your knowledge, the notice is true, correct, and complete.
The supplied form does not provide a mailing address or instructions for submitting it by mail or electronically.
Common mistakes
- Do not leave the required taxpayer information blank.
- Do not omit requested information. The form warns 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 in Step 1.
What extra information is needed for an estate?
Enter the decedent’s date of death in Step 1.
Which tax years should I list?
Step 3 asks for all applicable years for which you are acting as a fiduciary. Also list the tax type, whether additional tax or a refund is due, and whether a return or payment is required.
How do I report the termination of a prior fiduciary relationship?
Complete Step 4 with the prior fiduciary’s name, mailing address, phone number, email address, and date of termination.
Who signs the notice?
The fiduciary signs and dates Step 5 and enters a title, such as guardian, trustee, or executor.