[WSBAPT] Reporting Change of PR to IRS

[Philip N. Jones]

If a Form 56 is filed with the IRS, the Form 56 should be terminated if the fiduciary leaves office and a new fiduciary is named.  See §6903(a).  To terminate a Form 56, use Part II of the form.  The new fiduciary should file a new Form 56, and the Part II of the form permits the former fiduciary to inform the IRS of the name and address of the new fiduciary.
Phil Jones

Philip N. Jones
Duffy Kekel LLP
900 S.W. Fifth Ave. Suite 2500
Portland, OR 97204
pjones at duffykekel.com<mailto:pjones at duffykekel.com>
(503) 226-1371 - office
(503) 853-1482 - cell
(503) 226-3574 - fax

From: wsbapt-bounces at lists.wsbarppt.com <wsbapt-bounces at lists.wsbarppt.com> On Behalf Of Inge Fordham
Sent: Monday, September 25, 2023 10:21 AM
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com>
Subject: [WSBAPT] Reporting Change of PR to IRS

Colleagues,

I represent the successor personal representative of an estate who obtained letters after the original personal representative passed away.  The OPR obtained and EIN and opened an estate bank account.  The responsible party is listed as the OPR and the address is the address of the OPR.  I believe I need to report the change in responsible party and address to the IRS.  How do I go about this?  File a Form 8822 and 8822-B?

Thank you in advance,


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Inge A. Fordham | Attorney
Fordham Law, PLLC
3218 Sixth Avenue | Tacoma, WA 98406
Office: (253) 348-2657 | Mobile: (206) 778-3131
www.fordhamlegal.com<http://www.fordhamlegal.com/>

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