The person who deals with the tax authority for a deceased or incapacitated person.
44 jurisdictions · 5 countries ·
role id tax-representative
Gesetzlicher Vertreter / Vermögensverwalter (Steuerpflichten) — Legal representative / asset manager (tax obligations)
Whoever legally represents or administers the assets must discharge the tax duties attached to them, and must pay the tax out of the funds they manage.
Personal representative dealing with HMRC for a deceased person
HMRC deals with the executor or administrator. By statute they are liable for income tax owed by the deceased, and for inheritance tax on the free estate, and they must file returns for both the deceased's final period and the estate's administration period. Tax law does not create a separate appointment: the role follows the person's status as personal representative under succession law.
Something missing or wrong for UK — England & Wales?
Taxes Management Act 1970 s 74; GOV.UK, Self Assessment tax returns: Returns for someone who has died; Inheritance Tax Act 1984 s 216; Taxes Management Act 1970 s 40; HMRC Trusts, Settlements and Estates Manual TSEM7356
Personal representative dealing with HMRC for a deceased person
HMRC deals with the executor or administrator. By statute they are liable for income tax owed by the deceased, and for inheritance tax on the free estate, and they must file returns for both the deceased's final period and the estate's administration period. Tax law does not create a separate appointment: the role follows the person's status as personal representative under succession law.
Something missing or wrong for UK — Northern Ireland?
Taxes Management Act 1970 s 74; GOV.UK, Self Assessment tax returns: Returns for someone who has died; Inheritance Tax Act 1984 s 216; Taxes Management Act 1970 s 40; HMRC Trusts, Settlements and Estates Manual TSEM7356
Personal representative dealing with HMRC for a deceased person
HMRC deals with the executor or administrator. By statute they are liable for income tax owed by the deceased, and for inheritance tax on the free estate, and they must file returns for both the deceased's final period and the estate's administration period. Tax law does not create a separate appointment: the role follows the person's status as personal representative under succession law.
Something missing or wrong for UK — Scotland?
Taxes Management Act 1970 s 74; GOV.UK, Self Assessment tax returns: Returns for someone who has died; Inheritance Tax Act 1984 s 216; Taxes Management Act 1970 s 40; HMRC Trusts, Settlements and Estates Manual TSEM7356
Legal representative of a deceased taxpayer (CRA)
The Income Tax Act defines a deceased taxpayer's legal representative as the executor, administrator, liquidator, heir or similar fiduciary dealing with the estate. That person files the final return (due by the later of the normal due date and six months after death, for deaths after October). They must get a clearance certificate before distributing property, or they are personally liable for unpaid tax.
Something missing or wrong for Canada — British Columbia?
Income Tax Act, RSC 1985, c 1 (5th Supp), s 248(1) "legal representative"; CRA, Represent someone who died; CRA Form RC552, Register as Representative for a Deceased Person; Income Tax Act, RSC 1985, c 1 (5th Supp), s 150(1)(b); Income Tax Act, RSC 1985, c 1 (5th Supp), s 159(2)-(3)
Legal representative of a living taxpayer who cannot act (CRA)
If an individual cannot file their own return, the Income Tax Act lets their guardian, committee or other legal representative file it. The CRA recognises as legal representative a person appointed by a legal document: a court-appointed guardian, trustee or committee, a person named in a power of attorney, or a representative under a BC-style representation agreement. The authority comes from, and ends with, that provincial instrument.
Something missing or wrong for Canada — British Columbia?
CRA, Legal representative; Income Tax Act, RSC 1985, c 1 (5th Supp), s 248(1) "legal representative"; Income Tax Act, RSC 1985, c 1 (5th Supp), s 150(1)(d)(i); CRA, Authorize a representative: Overview; Income Tax Act, RSC 1985, c 1 (5th Supp), s 150(1)(b)
Legal representative of a deceased taxpayer (CRA)
The Income Tax Act defines a deceased taxpayer's legal representative as the executor, administrator, liquidator, heir or similar fiduciary dealing with the estate. That person files the final return (due by the later of the normal due date and six months after death, for deaths after October). They must get a clearance certificate before distributing property, or they are personally liable for unpaid tax.
Something missing or wrong for Canada — Ontario?
Income Tax Act, RSC 1985, c 1 (5th Supp), s 248(1) "legal representative"; CRA, Represent someone who died; CRA Form RC552, Register as Representative for a Deceased Person; Income Tax Act, RSC 1985, c 1 (5th Supp), s 150(1)(b); Income Tax Act, RSC 1985, c 1 (5th Supp), s 159(2)-(3)
Legal representative of a living taxpayer who cannot act (CRA)
If an individual cannot file their own return, the Income Tax Act lets their guardian, committee or other legal representative file it. The CRA recognises as legal representative a person appointed by a legal document: a court-appointed guardian, trustee or committee, a person named in a power of attorney, or a representative under a BC-style representation agreement. The authority comes from, and ends with, that provincial instrument.
Something missing or wrong for Canada — Ontario?
CRA, Legal representative; Income Tax Act, RSC 1985, c 1 (5th Supp), s 248(1) "legal representative"; Income Tax Act, RSC 1985, c 1 (5th Supp), s 150(1)(d)(i); CRA, Authorize a representative: Overview; Income Tax Act, RSC 1985, c 1 (5th Supp), s 150(1)(b)
Legal representative of a deceased taxpayer (CRA)
The Income Tax Act defines a deceased taxpayer's legal representative as the executor, administrator, liquidator, heir or similar fiduciary dealing with the estate. That person files the final return (due by the later of the normal due date and six months after death, for deaths after October). They must get a clearance certificate before distributing property, or they are personally liable for unpaid tax.
Something missing or wrong for Canada — Québec?
Income Tax Act, RSC 1985, c 1 (5th Supp), s 248(1) "legal representative"; CRA, Represent someone who died; CRA Form RC552, Register as Representative for a Deceased Person; Income Tax Act, RSC 1985, c 1 (5th Supp), s 150(1)(b); Income Tax Act, RSC 1985, c 1 (5th Supp), s 159(2)-(3)
Legal representative of a living taxpayer who cannot act (CRA)
If an individual cannot file their own return, the Income Tax Act lets their guardian, committee or other legal representative file it. The CRA recognises as legal representative a person appointed by a legal document: a court-appointed guardian, trustee or committee, a person named in a power of attorney, or a representative under a BC-style representation agreement. The authority comes from, and ends with, that provincial instrument.
Something missing or wrong for Canada — Québec?
CRA, Legal representative; Income Tax Act, RSC 1985, c 1 (5th Supp), s 248(1) "legal representative"; Income Tax Act, RSC 1985, c 1 (5th Supp), s 150(1)(d)(i); CRA, Authorize a representative: Overview; Income Tax Act, RSC 1985, c 1 (5th Supp), s 150(1)(b)
Fiduciary of record with the IRS (Form 56 notice)
Federal tax law does not create fiduciary authority. It recognizes a fiduciary (guardian, conservator, executor, administrator, trustee, or anyone else acting in a fiduciary capacity) once that person notifies the IRS, usually on Form 56. From then on, the fiduciary stands in the taxpayer's shoes for tax matters until notice is given that the fiduciary capacity has terminated. That IRS-facing status can therefore outlast the state-law appointment until termination is reported. An agent under a power of attorney is not a fiduciary for this purpose and uses Form 2848 instead.
Something missing or wrong for US — uniform/model law + federal?
26 CFR 301.6903-1; IRS, Instructions for Form 56 (Rev. 06/2026); 26 U.S.C. 6903
Fiduciary of record with the IRS (Form 56 notice)
Federal tax law does not create fiduciary authority. It recognizes a fiduciary (guardian, conservator, executor, administrator, trustee, or anyone else acting in a fiduciary capacity) once that person notifies the IRS, usually on Form 56. From then on, the fiduciary stands in the taxpayer's shoes for tax matters until notice is given that the fiduciary capacity has terminated. That IRS-facing status can therefore outlast the state-law appointment until termination is reported. An agent under a power of attorney is not a fiduciary for this purpose and uses Form 2848 instead.
Something missing or wrong for US — Arizona?
26 CFR 301.6903-1; IRS, Instructions for Form 56 (Rev. 06/2026); 26 U.S.C. 6903
Fiduciary of record with the IRS (Form 56 notice)
Federal tax law does not create fiduciary authority. It recognizes a fiduciary (guardian, conservator, executor, administrator, trustee, or anyone else acting in a fiduciary capacity) once that person notifies the IRS, usually on Form 56. From then on, the fiduciary stands in the taxpayer's shoes for tax matters until notice is given that the fiduciary capacity has terminated. That IRS-facing status can therefore outlast the state-law appointment until termination is reported. An agent under a power of attorney is not a fiduciary for this purpose and uses Form 2848 instead.
Something missing or wrong for US — California?
26 CFR 301.6903-1; IRS, Instructions for Form 56 (Rev. 06/2026); 26 U.S.C. 6903
Fiduciary of record with the IRS (Form 56 notice)
Federal tax law does not create fiduciary authority. It recognizes a fiduciary (guardian, conservator, executor, administrator, trustee, or anyone else acting in a fiduciary capacity) once that person notifies the IRS, usually on Form 56. From then on, the fiduciary stands in the taxpayer's shoes for tax matters until notice is given that the fiduciary capacity has terminated. That IRS-facing status can therefore outlast the state-law appointment until termination is reported. An agent under a power of attorney is not a fiduciary for this purpose and uses Form 2848 instead.
Something missing or wrong for US — Colorado?
26 CFR 301.6903-1; IRS, Instructions for Form 56 (Rev. 06/2026); 26 U.S.C. 6903
Fiduciary of record with the IRS (Form 56 notice)
Federal tax law does not create fiduciary authority. It recognizes a fiduciary (guardian, conservator, executor, administrator, trustee, or anyone else acting in a fiduciary capacity) once that person notifies the IRS, usually on Form 56. From then on, the fiduciary stands in the taxpayer's shoes for tax matters until notice is given that the fiduciary capacity has terminated. That IRS-facing status can therefore outlast the state-law appointment until termination is reported. An agent under a power of attorney is not a fiduciary for this purpose and uses Form 2848 instead.
Something missing or wrong for US — Delaware?
26 CFR 301.6903-1; IRS, Instructions for Form 56 (Rev. 06/2026); 26 U.S.C. 6903
Fiduciary of record with the IRS (Form 56 notice)
Federal tax law does not create fiduciary authority. It recognizes a fiduciary (guardian, conservator, executor, administrator, trustee, or anyone else acting in a fiduciary capacity) once that person notifies the IRS, usually on Form 56. From then on, the fiduciary stands in the taxpayer's shoes for tax matters until notice is given that the fiduciary capacity has terminated. That IRS-facing status can therefore outlast the state-law appointment until termination is reported. An agent under a power of attorney is not a fiduciary for this purpose and uses Form 2848 instead.
Something missing or wrong for US — Florida?
26 CFR 301.6903-1; IRS, Instructions for Form 56 (Rev. 06/2026); 26 U.S.C. 6903
Fiduciary of record with the IRS (Form 56 notice)
Federal tax law does not create fiduciary authority. It recognizes a fiduciary (guardian, conservator, executor, administrator, trustee, or anyone else acting in a fiduciary capacity) once that person notifies the IRS, usually on Form 56. From then on, the fiduciary stands in the taxpayer's shoes for tax matters until notice is given that the fiduciary capacity has terminated. That IRS-facing status can therefore outlast the state-law appointment until termination is reported. An agent under a power of attorney is not a fiduciary for this purpose and uses Form 2848 instead.
Something missing or wrong for US — Idaho?
26 CFR 301.6903-1; IRS, Instructions for Form 56 (Rev. 06/2026); 26 U.S.C. 6903
Fiduciary of record with the IRS (Form 56 notice)
Federal tax law does not create fiduciary authority. It recognizes a fiduciary (guardian, conservator, executor, administrator, trustee, or anyone else acting in a fiduciary capacity) once that person notifies the IRS, usually on Form 56. From then on, the fiduciary stands in the taxpayer's shoes for tax matters until notice is given that the fiduciary capacity has terminated. That IRS-facing status can therefore outlast the state-law appointment until termination is reported. An agent under a power of attorney is not a fiduciary for this purpose and uses Form 2848 instead.
Something missing or wrong for US — Illinois?
26 CFR 301.6903-1; IRS, Instructions for Form 56 (Rev. 06/2026); 26 U.S.C. 6903
Fiduciary of record with the IRS (Form 56 notice)
Federal tax law does not create fiduciary authority. It recognizes a fiduciary (guardian, conservator, executor, administrator, trustee, or anyone else acting in a fiduciary capacity) once that person notifies the IRS, usually on Form 56. From then on, the fiduciary stands in the taxpayer's shoes for tax matters until notice is given that the fiduciary capacity has terminated. That IRS-facing status can therefore outlast the state-law appointment until termination is reported. An agent under a power of attorney is not a fiduciary for this purpose and uses Form 2848 instead.
Something missing or wrong for US — Indiana?
26 CFR 301.6903-1; IRS, Instructions for Form 56 (Rev. 06/2026); 26 U.S.C. 6903
Fiduciary of record with the IRS (Form 56 notice)
Federal tax law does not create fiduciary authority. It recognizes a fiduciary (guardian, conservator, executor, administrator, trustee, or anyone else acting in a fiduciary capacity) once that person notifies the IRS, usually on Form 56. From then on, the fiduciary stands in the taxpayer's shoes for tax matters until notice is given that the fiduciary capacity has terminated. That IRS-facing status can therefore outlast the state-law appointment until termination is reported. An agent under a power of attorney is not a fiduciary for this purpose and uses Form 2848 instead.
Something missing or wrong for US — Iowa?
26 CFR 301.6903-1; IRS, Instructions for Form 56 (Rev. 06/2026); 26 U.S.C. 6903
Fiduciary of record with the IRS (Form 56 notice)
Federal tax law does not create fiduciary authority. It recognizes a fiduciary (guardian, conservator, executor, administrator, trustee, or anyone else acting in a fiduciary capacity) once that person notifies the IRS, usually on Form 56. From then on, the fiduciary stands in the taxpayer's shoes for tax matters until notice is given that the fiduciary capacity has terminated. That IRS-facing status can therefore outlast the state-law appointment until termination is reported. An agent under a power of attorney is not a fiduciary for this purpose and uses Form 2848 instead.
Something missing or wrong for US — Kansas?
26 CFR 301.6903-1; IRS, Instructions for Form 56 (Rev. 06/2026); 26 U.S.C. 6903
Fiduciary of record with the IRS (Form 56 notice)
Federal tax law does not create fiduciary authority. It recognizes a fiduciary (guardian, conservator, executor, administrator, trustee, or anyone else acting in a fiduciary capacity) once that person notifies the IRS, usually on Form 56. From then on, the fiduciary stands in the taxpayer's shoes for tax matters until notice is given that the fiduciary capacity has terminated. That IRS-facing status can therefore outlast the state-law appointment until termination is reported. An agent under a power of attorney is not a fiduciary for this purpose and uses Form 2848 instead.
Something missing or wrong for US — Kentucky?
26 CFR 301.6903-1; IRS, Instructions for Form 56 (Rev. 06/2026); 26 U.S.C. 6903
Fiduciary of record with the IRS (Form 56 notice)
Federal tax law does not create fiduciary authority. It recognizes a fiduciary (guardian, conservator, executor, administrator, trustee, or anyone else acting in a fiduciary capacity) once that person notifies the IRS, usually on Form 56. From then on, the fiduciary stands in the taxpayer's shoes for tax matters until notice is given that the fiduciary capacity has terminated. That IRS-facing status can therefore outlast the state-law appointment until termination is reported. An agent under a power of attorney is not a fiduciary for this purpose and uses Form 2848 instead.
Something missing or wrong for US — Louisiana?
26 CFR 301.6903-1; IRS, Instructions for Form 56 (Rev. 06/2026); 26 U.S.C. 6903
Fiduciary of record with the IRS (Form 56 notice)
Federal tax law does not create fiduciary authority. It recognizes a fiduciary (guardian, conservator, executor, administrator, trustee, or anyone else acting in a fiduciary capacity) once that person notifies the IRS, usually on Form 56. From then on, the fiduciary stands in the taxpayer's shoes for tax matters until notice is given that the fiduciary capacity has terminated. That IRS-facing status can therefore outlast the state-law appointment until termination is reported. An agent under a power of attorney is not a fiduciary for this purpose and uses Form 2848 instead.
Something missing or wrong for US — Maine?
26 CFR 301.6903-1; IRS, Instructions for Form 56 (Rev. 06/2026); 26 U.S.C. 6903
Fiduciary of record with the IRS (Form 56 notice)
Federal tax law does not create fiduciary authority. It recognizes a fiduciary (guardian, conservator, executor, administrator, trustee, or anyone else acting in a fiduciary capacity) once that person notifies the IRS, usually on Form 56. From then on, the fiduciary stands in the taxpayer's shoes for tax matters until notice is given that the fiduciary capacity has terminated. That IRS-facing status can therefore outlast the state-law appointment until termination is reported. An agent under a power of attorney is not a fiduciary for this purpose and uses Form 2848 instead.
Something missing or wrong for US — Maryland?
26 CFR 301.6903-1; IRS, Instructions for Form 56 (Rev. 06/2026); 26 U.S.C. 6903
Fiduciary of record with the IRS (Form 56 notice)
Federal tax law does not create fiduciary authority. It recognizes a fiduciary (guardian, conservator, executor, administrator, trustee, or anyone else acting in a fiduciary capacity) once that person notifies the IRS, usually on Form 56. From then on, the fiduciary stands in the taxpayer's shoes for tax matters until notice is given that the fiduciary capacity has terminated. That IRS-facing status can therefore outlast the state-law appointment until termination is reported. An agent under a power of attorney is not a fiduciary for this purpose and uses Form 2848 instead.
Something missing or wrong for US — Massachusetts?
26 CFR 301.6903-1; IRS, Instructions for Form 56 (Rev. 06/2026); 26 U.S.C. 6903
Fiduciary of record with the IRS (Form 56 notice)
Federal tax law does not create fiduciary authority. It recognizes a fiduciary (guardian, conservator, executor, administrator, trustee, or anyone else acting in a fiduciary capacity) once that person notifies the IRS, usually on Form 56. From then on, the fiduciary stands in the taxpayer's shoes for tax matters until notice is given that the fiduciary capacity has terminated. That IRS-facing status can therefore outlast the state-law appointment until termination is reported. An agent under a power of attorney is not a fiduciary for this purpose and uses Form 2848 instead.
Something missing or wrong for US — Michigan?
26 CFR 301.6903-1; IRS, Instructions for Form 56 (Rev. 06/2026); 26 U.S.C. 6903
Fiduciary of record with the IRS (Form 56 notice)
Federal tax law does not create fiduciary authority. It recognizes a fiduciary (guardian, conservator, executor, administrator, trustee, or anyone else acting in a fiduciary capacity) once that person notifies the IRS, usually on Form 56. From then on, the fiduciary stands in the taxpayer's shoes for tax matters until notice is given that the fiduciary capacity has terminated. That IRS-facing status can therefore outlast the state-law appointment until termination is reported. An agent under a power of attorney is not a fiduciary for this purpose and uses Form 2848 instead.
Something missing or wrong for US — Minnesota?
26 CFR 301.6903-1; IRS, Instructions for Form 56 (Rev. 06/2026); 26 U.S.C. 6903
Fiduciary of record with the IRS (Form 56 notice)
Federal tax law does not create fiduciary authority. It recognizes a fiduciary (guardian, conservator, executor, administrator, trustee, or anyone else acting in a fiduciary capacity) once that person notifies the IRS, usually on Form 56. From then on, the fiduciary stands in the taxpayer's shoes for tax matters until notice is given that the fiduciary capacity has terminated. That IRS-facing status can therefore outlast the state-law appointment until termination is reported. An agent under a power of attorney is not a fiduciary for this purpose and uses Form 2848 instead.
Something missing or wrong for US — Missouri?
26 CFR 301.6903-1; IRS, Instructions for Form 56 (Rev. 06/2026); 26 U.S.C. 6903
Fiduciary of record with the IRS (Form 56 notice)
Federal tax law does not create fiduciary authority. It recognizes a fiduciary (guardian, conservator, executor, administrator, trustee, or anyone else acting in a fiduciary capacity) once that person notifies the IRS, usually on Form 56. From then on, the fiduciary stands in the taxpayer's shoes for tax matters until notice is given that the fiduciary capacity has terminated. That IRS-facing status can therefore outlast the state-law appointment until termination is reported. An agent under a power of attorney is not a fiduciary for this purpose and uses Form 2848 instead.
Something missing or wrong for US — Nebraska?
26 CFR 301.6903-1; IRS, Instructions for Form 56 (Rev. 06/2026); 26 U.S.C. 6903
Fiduciary of record with the IRS (Form 56 notice)
Federal tax law does not create fiduciary authority. It recognizes a fiduciary (guardian, conservator, executor, administrator, trustee, or anyone else acting in a fiduciary capacity) once that person notifies the IRS, usually on Form 56. From then on, the fiduciary stands in the taxpayer's shoes for tax matters until notice is given that the fiduciary capacity has terminated. That IRS-facing status can therefore outlast the state-law appointment until termination is reported. An agent under a power of attorney is not a fiduciary for this purpose and uses Form 2848 instead.
Something missing or wrong for US — New Jersey?
26 CFR 301.6903-1; IRS, Instructions for Form 56 (Rev. 06/2026); 26 U.S.C. 6903
Fiduciary of record with the IRS (Form 56 notice)
Federal tax law does not create fiduciary authority. It recognizes a fiduciary (guardian, conservator, executor, administrator, trustee, or anyone else acting in a fiduciary capacity) once that person notifies the IRS, usually on Form 56. From then on, the fiduciary stands in the taxpayer's shoes for tax matters until notice is given that the fiduciary capacity has terminated. That IRS-facing status can therefore outlast the state-law appointment until termination is reported. An agent under a power of attorney is not a fiduciary for this purpose and uses Form 2848 instead.
Something missing or wrong for US — New York?
26 CFR 301.6903-1; IRS, Instructions for Form 56 (Rev. 06/2026); 26 U.S.C. 6903
Fiduciary of record with the IRS (Form 56 notice)
Federal tax law does not create fiduciary authority. It recognizes a fiduciary (guardian, conservator, executor, administrator, trustee, or anyone else acting in a fiduciary capacity) once that person notifies the IRS, usually on Form 56. From then on, the fiduciary stands in the taxpayer's shoes for tax matters until notice is given that the fiduciary capacity has terminated. That IRS-facing status can therefore outlast the state-law appointment until termination is reported. An agent under a power of attorney is not a fiduciary for this purpose and uses Form 2848 instead.
Something missing or wrong for US — North Carolina?
26 CFR 301.6903-1; IRS, Instructions for Form 56 (Rev. 06/2026); 26 U.S.C. 6903
Fiduciary of record with the IRS (Form 56 notice)
Federal tax law does not create fiduciary authority. It recognizes a fiduciary (guardian, conservator, executor, administrator, trustee, or anyone else acting in a fiduciary capacity) once that person notifies the IRS, usually on Form 56. From then on, the fiduciary stands in the taxpayer's shoes for tax matters until notice is given that the fiduciary capacity has terminated. That IRS-facing status can therefore outlast the state-law appointment until termination is reported. An agent under a power of attorney is not a fiduciary for this purpose and uses Form 2848 instead.
Something missing or wrong for US — Ohio?
26 CFR 301.6903-1; IRS, Instructions for Form 56 (Rev. 06/2026); 26 U.S.C. 6903
Fiduciary of record with the IRS (Form 56 notice)
Federal tax law does not create fiduciary authority. It recognizes a fiduciary (guardian, conservator, executor, administrator, trustee, or anyone else acting in a fiduciary capacity) once that person notifies the IRS, usually on Form 56. From then on, the fiduciary stands in the taxpayer's shoes for tax matters until notice is given that the fiduciary capacity has terminated. That IRS-facing status can therefore outlast the state-law appointment until termination is reported. An agent under a power of attorney is not a fiduciary for this purpose and uses Form 2848 instead.
Something missing or wrong for US — Oklahoma?
26 CFR 301.6903-1; IRS, Instructions for Form 56 (Rev. 06/2026); 26 U.S.C. 6903
Fiduciary of record with the IRS (Form 56 notice)
Federal tax law does not create fiduciary authority. It recognizes a fiduciary (guardian, conservator, executor, administrator, trustee, or anyone else acting in a fiduciary capacity) once that person notifies the IRS, usually on Form 56. From then on, the fiduciary stands in the taxpayer's shoes for tax matters until notice is given that the fiduciary capacity has terminated. That IRS-facing status can therefore outlast the state-law appointment until termination is reported. An agent under a power of attorney is not a fiduciary for this purpose and uses Form 2848 instead.
Something missing or wrong for US — Pennsylvania?
26 CFR 301.6903-1; IRS, Instructions for Form 56 (Rev. 06/2026); 26 U.S.C. 6903
Fiduciary of record with the IRS (Form 56 notice)
Federal tax law does not create fiduciary authority. It recognizes a fiduciary (guardian, conservator, executor, administrator, trustee, or anyone else acting in a fiduciary capacity) once that person notifies the IRS, usually on Form 56. From then on, the fiduciary stands in the taxpayer's shoes for tax matters until notice is given that the fiduciary capacity has terminated. That IRS-facing status can therefore outlast the state-law appointment until termination is reported. An agent under a power of attorney is not a fiduciary for this purpose and uses Form 2848 instead.
Something missing or wrong for US — Texas?
26 CFR 301.6903-1; IRS, Instructions for Form 56 (Rev. 06/2026); 26 U.S.C. 6903
Fiduciary of record with the IRS (Form 56 notice)
Federal tax law does not create fiduciary authority. It recognizes a fiduciary (guardian, conservator, executor, administrator, trustee, or anyone else acting in a fiduciary capacity) once that person notifies the IRS, usually on Form 56. From then on, the fiduciary stands in the taxpayer's shoes for tax matters until notice is given that the fiduciary capacity has terminated. That IRS-facing status can therefore outlast the state-law appointment until termination is reported. An agent under a power of attorney is not a fiduciary for this purpose and uses Form 2848 instead.
Something missing or wrong for US — Utah?
26 CFR 301.6903-1; IRS, Instructions for Form 56 (Rev. 06/2026); 26 U.S.C. 6903
Fiduciary of record with the IRS (Form 56 notice)
Federal tax law does not create fiduciary authority. It recognizes a fiduciary (guardian, conservator, executor, administrator, trustee, or anyone else acting in a fiduciary capacity) once that person notifies the IRS, usually on Form 56. From then on, the fiduciary stands in the taxpayer's shoes for tax matters until notice is given that the fiduciary capacity has terminated. That IRS-facing status can therefore outlast the state-law appointment until termination is reported. An agent under a power of attorney is not a fiduciary for this purpose and uses Form 2848 instead.
Something missing or wrong for US — Virginia?
26 CFR 301.6903-1; IRS, Instructions for Form 56 (Rev. 06/2026); 26 U.S.C. 6903
Fiduciary of record with the IRS (Form 56 notice)
Federal tax law does not create fiduciary authority. It recognizes a fiduciary (guardian, conservator, executor, administrator, trustee, or anyone else acting in a fiduciary capacity) once that person notifies the IRS, usually on Form 56. From then on, the fiduciary stands in the taxpayer's shoes for tax matters until notice is given that the fiduciary capacity has terminated. That IRS-facing status can therefore outlast the state-law appointment until termination is reported. An agent under a power of attorney is not a fiduciary for this purpose and uses Form 2848 instead.
Something missing or wrong for US — Washington?
26 CFR 301.6903-1; IRS, Instructions for Form 56 (Rev. 06/2026); 26 U.S.C. 6903
Fiduciary of record with the IRS (Form 56 notice)
Federal tax law does not create fiduciary authority. It recognizes a fiduciary (guardian, conservator, executor, administrator, trustee, or anyone else acting in a fiduciary capacity) once that person notifies the IRS, usually on Form 56. From then on, the fiduciary stands in the taxpayer's shoes for tax matters until notice is given that the fiduciary capacity has terminated. That IRS-facing status can therefore outlast the state-law appointment until termination is reported. An agent under a power of attorney is not a fiduciary for this purpose and uses Form 2848 instead.
Something missing or wrong for US — West Virginia?
26 CFR 301.6903-1; IRS, Instructions for Form 56 (Rev. 06/2026); 26 U.S.C. 6903
Legal personal representative (LPR) of a deceased estate for tax
The executor with a grant of probate, or the administrator with letters of administration, whom the ATO deals with as if they were the deceased. They lodge the date-of-death return and estate trust returns and pay the deceased's tax out of the estate. Without a grant, the ATO will help but will not record the person as the authorised LPR.
Something missing or wrong for Australia — New South Wales?
ATO, Who can represent a deceased estate (last updated 4 June 2026); Taxation Administration Act 1953 (Cth) Sch 1 s 260-140; ATO, Notifying us of a death and who will manage the estate (last updated 16 September 2026); Income Tax Assessment Act 1936 (Cth) s 254(1)(a)–(c)
Legal personal representative (LPR) of a deceased estate for tax
The executor with a grant of probate, or the administrator with letters of administration, whom the ATO deals with as if they were the deceased. They lodge the date-of-death return and estate trust returns and pay the deceased's tax out of the estate. Without a grant, the ATO will help but will not record the person as the authorised LPR.
Something missing or wrong for Australia — Queensland?
ATO, Who can represent a deceased estate (last updated 4 June 2026); Taxation Administration Act 1953 (Cth) Sch 1 s 260-140; ATO, Notifying us of a death and who will manage the estate (last updated 16 September 2026); Income Tax Assessment Act 1936 (Cth) s 254(1)(a)–(c)
Legal personal representative (LPR) of a deceased estate for tax
The executor with a grant of probate, or the administrator with letters of administration, whom the ATO deals with as if they were the deceased. They lodge the date-of-death return and estate trust returns and pay the deceased's tax out of the estate. Without a grant, the ATO will help but will not record the person as the authorised LPR.
Something missing or wrong for Australia — Victoria?
ATO, Who can represent a deceased estate (last updated 4 June 2026); Taxation Administration Act 1953 (Cth) Sch 1 s 260-140; ATO, Notifying us of a death and who will manage the estate (last updated 16 September 2026); Income Tax Assessment Act 1936 (Cth) s 254(1)(a)–(c)
The interactive viewer carries the lifecycle diagram, the state machine and the full source list, including the quoted text of each provision. Not legal advice. This is a research aid summarising primary legal sources as retrieved on the dates shown; always read the cited current text and consult a lawyer licensed in the jurisdiction.