I am the Personal Representative (known as the Executor in some states) for the Estate. I am reading publication 559 and other online advice. I am seeing 3 possibilities:
IRS Form 56 should be filed as soon as the EIN for the Estate is received.
IRS Form 56 should be filed with the 1040 return for the deceased.
IRS Form 56 isn't necessary. Include the Letters of Administration from the court with the 1040 return.
Which is correct?
Edit: my accountant said he normally omits form 56, and the IRS rarely questions him. The Personal Representative / Executor is the implied Fiduciary. The tax return has been filed and accepted.