When to file Form 56

[JohnO7]

I received letters testamentary (appointment as executor) for my wife's estate several months ago, but have not filed Form 56 yet. Should it be file with the appropriate IRS office before submitting our final joint return, or should it be filed with the return?

[SabrinaD2]

If you haven't filed IRS Form 56 yet as the executor of your wife's estate, you should file it with the appropriate IRS office if possible before submitting your final joint return. 

Here are two key points to support this:

• Notification Requirement: Form 56 is used to notify the IRS of the creation or termination of a fiduciary relationship
  • Filing it before the final joint return ensures the IRS is aware of your fiduciary status and can process the return accordingly.
• Timely Filing: Filing Form 56 promptly after receiving letters testamentary helps avoid any delays or complications with your tax filings. 
  • It ensures that all necessary information is on record before you submit the final joint return.

For detailed instructions on how to file Form 56, you can refer to the IRS instruction