Who is acting?

Five official forms for representatives, fiduciaries and estates

Formspedia · October 2026

Start with the role, not the form

• I only need to see the records → Form 8821
• I am the executor or trustee → Form 56
• I am claiming a refund for someone who died (Nebraska) → Form 1310N
• I am listing the estate's bank accounts (UK) → IHT406
• I am paying an estate or trust's Alabama tax → FDT-V

IRS Form 8821: access, not authority

• Lets a person or firm inspect or receive tax information
• Does not let them represent you (that is Form 2848)
• List each tax type, form and period; "All years" is returned

Form 8821 guide

IRS Form 56: standing in for the taxpayer

• Filed when a fiduciary relationship starts or ends
• Decedent and estate are two taxpayers: two notices
• Court-appointed roles attach letters or a court certificate

Form 56 guide

Nebraska Form 1310N: one box only

• A: surviving spouse reissuing a joint-name check
• B: court-appointed representative, with the court certificate
• C: anyone else in charge, with proof of death

Form 1310N guide

HMRC IHT406: balances on the day of death

• Capital plus interest earned but not yet paid
• Premium Bonds: bond value and unclaimed prizes in separate columns
• Box 1 → IHT400 box 52 · Box 5 → IHT400 box 54

IHT406 guide

Alabama FDT-V: the estate pays, the fiduciary signs

• Entity FEIN and legal name, plus fiduciary name and title
• One payment type: Return, Amended, Estimate or Extension
• An extension to file does not extend the time to pay

FDT-V guide

All guides link to the official PDF and instructions

formspedia.com

Independent reference; not affiliated with the IRS, HMRC or any state revenue department.