Form 56

[MarkCTX]

Client husband dies June 2013. Wife has no plans to re-marry before the end of the year and has no plans to move from the current residence any time soon. As surviving spouse, must she file Form 56? They lived in a community property state, Texas, and have always filed MFJ. She has been appointed executor of the estate. Secondly, as I read the rules for Form 56, the responsible party (RP) files the form to create the relationship and another to terminate the relationship. However, there is no box or other blank to indicate which way the RP is filing - creating or terminating. I think the form could be more clear.

Thanks for any help.

Mark C

[taxea]

I would have her file it and when terminating....submit a F56 and write terminate representation across the top as you do with a F2848.

[Burke]

As surviving spouse, must she file Form 56? They lived in a community property state, Texas, and have always filed MFJ. She has been appointed executor of the estate.
Mark C

I have never had a surviving spouse where the will leaves everything to him/her file this form. If there are trusts involved, or other complications present, it may be a good idea. Another instance would be where the deceased left corporations, partnerships, etc. An institutional executor would need to do this. It directs where communications are to be sent, etc. The state court establishes the executor relationship. The Form 56 is only informational, for the IRS to have contact information and the person responsible for paying any taxes. Note the form's instructions state it "may be filed." It does not say it is required.

[ATSMAN]

I agree. Never had form 56 filed.

[MarkCTX]

I did speak with a rep at IRS and she agreed the form is confusing when it comes to indicating if the filer is creating or terminating the fiduciary relation. At this point the fly in the ointment is the attorney who insists this for must be filed. I see no harm in doing so, but it may be worth it to keep the peace.

Thanks for your responses.

Mark C.

[Burke]

Ah, yes, attorneys. Paperwork kings and CYA experts. Why is one involved? Sounded like a simple surviving spouse situation.