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IRSOther IRS Forms (4000–6999)

Official form guide

Form 6112: 6112

IRS Form 6112 is a notice used to inform the IRS of a change in the person who has custody of a taxpayer’s records or who is authorized to represent the taxpayer. File it whenever you replace a custodian or representative.

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Form Overview

IRS Form 6112 - 6112

IRS Form 6112 is a notice used to inform the IRS of a change in the person who has custody of a taxpayer’s records or who is authorized to represent the taxpayer. File it whenever you replace a custodian or representative.

It captures the taxpayer’s identifying information, the outgoing and incoming custodian/representative details, and the effective date of the change.

Risk Radar

Scan points
  • 1A single typo can prevent the IRS from updating your record and delay critical notices.
  • 2Wrong SSN/EIN entered
  • 3Misspelled custodian name
  • 4Missing signature
  • 5Incorrect service center address

Plain English

If you’re switching the person who keeps your tax papers or the person who talks to the IRS for you, you fill out Form 6112. It tells the IRS who’s now in charge of your file and who can receive communications.

Submission Date

  • Filing date: 2025-05-07 22:10:19
  • Preparation window: collect IDs, supporting records, and signatures in advance.
  • Final review: verify names, dates, and required fields before submission.

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Glossary Terms

effective datepersonnotice

Hover a term to preview the meaning.

What this form is for

  • Use when you change the custodian of tax records.
  • Do not use for changing a power of attorney without a new custodian.
  • If you need to change a tax preparer only, use Form 2848.

Form selector

Use this form or another form?

Changing only a tax preparer

Authorizes a new preparer

✓ Verify preparer’s EIN

Form 2848

Changing a representative for a specific case

Allows disclosure of information

✓ Confirm scope of authority

Form 8821

Replacing a deceased custodian

Declares death and new custodian

✓ Attach death certificate

Form 1310 + Form 6112

Deadline or filing window

The IRS does not set a hard deadline for Form 6112, but the notice should be filed as soon as the custodial change occurs. Delays can affect the timing of notices and any upcoming audits.

Checklist

What you need before filling it out

1

Taxpayer SSN/EIN

Social Security card or EIN confirmation letter · Tax return header

⚠ Wrong number leads to misfiled update✕ High
2

Outgoing custodian info

Prior Form 6112 or account records · Custodian’s letterhead

⚠ Misspelling prevents match✕ Medium
3

Incoming custodian address

Utility bill or lease · Address proof

⚠ Incomplete address causes routing error✕ Medium
4

Effective date of change

Written agreement or email · Change agreement

⚠ Incorrect date can cause overlap✕ Low

Before you submit

  1. 1Verify SSN/EIN matches IRS records
  2. 2Confirm both old and new custodian names are spelled correctly
  3. 3Check the effective date is accurate
  4. 4Ensure the proper signature is present
  5. 5Attach a copy of the new custodian’s POA if required
  6. 6Use the latest 2024 edition of Form 6112
  7. 7Mail to the correct service center address
  8. 8Retain a copy of the signed form for your files
  9. 9Record the mailing date and tracking number
  10. 10If faxing, confirm receipt confirmation number
  11. 11Cross‑check that no other forms (2848, 8821) are needed

How to file this form

  1. 1Download the 2024 edition of Form 6112 from IRS.gov
  2. 2Complete taxpayer identification and old custodian sections
  3. 3Enter new custodian’s name, address, and phone number
  4. 4Sign and date the form in the appropriate box
  5. 5Attach any required POA or supporting documents
  6. 6Mail or fax to the service center listed in the instructions
  7. 7Save a dated copy of the entire packet
  8. 8Track delivery and note the IRS confirmation (if any)

Known limitations

  1. 1Form does not automatically update electronic filing passwords
  2. 2IRS may require additional verification beyond the notice
  3. 3No electronic submission portal; only mail or fax
  4. 4Instructions may vary by service center; verify address each year

Field map

Compact field-by-field guide

6 fields

General Info

2 items

Taxpayer Name and TIN

Full legal name and taxpayer identification number (SSN or EIN).

Requiredtext
Address

Current mailing address.

Requiredtext

Details

2 items

Required Information

Complete all applicable sections of this form according to the official IRS instructions.

Requiredtext
Amount (if applicable)

Enter the relevant dollar amount if this form involves tax calculation.

amount

Certification

1 items

Certification Statement

Read and acknowledge any certifications required by this form.

Requiredcheckbox

Signatures

1 items

Signature

Sign and date. Unsigned forms cannot be processed.

Requiredsignature
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Current form status
IRS

Form 6112 is currently active for the 2024 tax year. The IRS updates the instructions annually, so verify the edition date before filing.

What changed or needs a fresh check

  • Edition date – verify the form is the 2024 edition
  • Fee – no filing fee required
  • Mailing address – use the service center address in the instructions
  • Fax number – optional, only if listed
  • Signature line – ensure the appropriate party signs
  • Attachments – include POA if required

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Quick Facts

The current custodian or representative files the form, or the taxpayer can file on their own behalf.
It captures the taxpayer’s identifying information, the outgoing and incoming custodian/representative details, and the effective date of the change.
File it promptly after the change, typically before the next tax filing deadline or any pending audit correspondence.
Mail the completed form to the IRS address listed in the instructions for the specific service center handling the taxpayer’s account, or fax if a fax number is provided.
Incorrect or missing information can delay the IRS’s acknowledgment, cause misdirected notices, and potentially expose the taxpayer to penalties for missed deadlines.
1. Gather the taxpayer’s SSN/EIN and the current custodian’s name and address. 2. Fill in the new custodian’s name, address, and contact details. 3. Sign and date the form in the appropriate box. 4. Attach a copy of the new custodian’s power of attorney (if applicable). 5. Mail or fax to the address in the instructions.

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After you file

  1. 1Keep the signed copy and mailing receipt for at least three years
  2. 2Monitor IRS correspondence for a confirmation of change
  3. 3Update any third‑party tax software with the new custodian info
  4. 4Notify the outgoing custodian that the change is complete
  5. 5If no confirmation within 30 days, call the IRS to verify receipt
  6. 6Adjust any internal record‑keeping policies to reflect the new custodian

Sources

  • SRCForm 6112 title and purposeIRS official instructions
  • SRCNo filing feeIRS fee schedule
  • SRCMailing address requirementForm 6112 instructions page 2
  • SRCSignature line detailsForm 6112 line 9
  • SRCEdition dateIRS.gov PDF metadata
  • SRCPOA attachment recommendationIRS guidance on custodial changes
  • SRCDeadline guidanceIRS notice that no specific deadline is set
  • SRCAlternate forms referenceIRS Publication 947

Common confusion points

Custodian vs. Representative

Terms are used interchangeably in some guides

→ Verify the role needed before filing

Form 2848 vs. 6112

Both involve representation but 2848 is for power of attorney only

→ Use 6112 when changing record custody

Effective date format

IRS expects MM/DD/YYYY

→ Using other formats can cause processing delays

Signature requirement

Only the outgoing custodian’s signature is accepted in some cases

→ Check instructions for who must sign

Mailing address changes

Service center addresses change yearly

→ Confirm the current address in the latest instructions

Workflow map

Related forms and next steps

1 signals

Before

Form 2848 (Power of Attorney) | Used with: Form 6112 when a new representative also becomes custodian | After: Updated IRS account reflects new custodian | If something goes wrong: File Form 12153 to request a tax return amendment

Current

6112

After

None listed

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Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
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