Form To Dissolve Trust For Minor Child
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FAQ
An individual or entity that is willing to accept fiduciary responsibility for tax matters must file an IRS Form 56, Notice Concerning Fiduciary Relationship to be able to act as the taxpayer with the IRS.
Because of the amount of signed documentation that is typically required with Form 56, you will likely be unable to take advantage of the Paperwork Reduction Act and file any of Form 56 online.
Dissolving a revocable trust typically involves the trust's founder taking the following steps: Plan for the Assets. Step One is making a plan for the assets that it holds. ... Draft a Declaration of Intent. Step Two is creating a declaration of intent. ... File the Document With a Court.
If Form 56 is not filed and the IRS sends a Notice of Deficiency (?NOD?) to the decedent's last known address (which could be the decedent's home which may have been sold), a tax deficiency and tax lien could be asserted with no ability to object even though the PR may have never received the NOD.
You may use Form 56 to: Provide notification to the IRS of the creation or termination of a fiduciary relationship under section 6903.