Notice Of Fiduciary Relationship {IL-56} | Pdf Fpdf Docx | Illinois

 Illinois   Secretary Of State   Department Of Revenue 
Notice Of Fiduciary Relationship {IL-56} | Pdf Fpdf Docx | Illinois

Last updated: 2/19/2024

Notice Of Fiduciary Relationship {IL-56}

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IL-56 - NOTICE OF FIDUCIARY RELATIONSHIP. This form is used when you are acting in a fiduciary capacity for a taxpayer who is unable to execute a Form IL-2848, Power of Attorney (POA), because of death or legal disability. Form IL-56 should be completed at the time a fiduciary relationship is created or terminated for an individual, a decedent’s estate, a receiver in a receivership proceeding, a trust, a bankruptcy estate, an assignee for the benefit of creditors, or a terminating entity. Note: A fiduciary relationship can only be established for a terminating entity (i.e., corporation, partnership, or trust) prior to the entity’s termination date. This allows the fiduciary to represent the entity on all tax matters after it is terminated. In most cases, for a taxpayer’s fiduciary to discuss confidential tax information with an Illinois Department of Revenue (IDOR) representative, Form IL-56 must be filed with IDOR. If you are calling IDOR to discuss a business tax account (e.g., withholding income tax, business income tax, sales and use tax, etc.), you may not need to file Form IL-56. In most of these circumstances, IDOR phone representatives can discuss these tax accounts after verifying certain security information. In an administrative hearing or at the Independent Tax Tribunal, a fiduciary acting on behalf of a taxpayer must be shown as the fiduciary on the Form IL-56 filed with IDOR. The fiduciary must be an attorney to act for a taxpayer at an administrative hearing or other preliminary proceedings, including status calls and pretrial. This form also may be required in order to have a fiduciary act on the taxpayer’s behalf during certain IDOR proceedings, such as audits, certain collection actions, tax liability settlements, or a legal proceeding.

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