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Form 12277: Application for Withdrawal of Filed Form 668(Y), Notice of Federal Tax Lien (Internal Revenue Code Section 6323(j))
IRS Form 12277 is an Application for Withdrawal of Filed Form 668(Y), Notice of Federal Tax Lien, which applies to taxpayers who want the lien removed. The form allows withdrawal when a lien status is Open, Released, or Unknown.
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IRS Form 12277 - Application for Withdrawal of Filed Form 668(Y), Notice of Federal Tax Lien (Internal Revenue Code Section 6323(j))
IRS Form 12277 is an Application for Withdrawal of Filed Form 668(Y), Notice of Federal Tax Lien, which applies to taxpayers who want the lien removed. The form allows withdrawal when a lien status is Open, Released, or Unknown.
Risk Radar
Scan points- 1Failure to attach a copy of the original NFTL (if available) may hinder processing immediately.
- 2Filing without entering the taxpayer's SSN or EIN as shown on the NFTL (Sections 1 & 2).
- 3Not checking the correct status box in Section 10 (Open, Released, or Unknown).
- 4Omitting a detailed explanation of events in Section 12 to support the withdrawal reason.
- 5Failing to sign and date the application on Page 2 before mailing it.
Plain English
This form asks the IRS to remove a public notice (Form 668(Y)) that states you owe federal taxes. By completing Form 12277, you are officially requesting the government take down this public warning about your tax debt. The information provided helps the IRS process the removal request.
Submission Date
- Filing date: 2012-07-17 00:00:00
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when a taxpayer wishes to request the withdrawal of a filed Notice of Federal Tax Lien (Form 668(Y)), regardless of whether the lien status is Open, Released, or Unknown.
- Do not use Form 12277 when you are simply filing the initial Notice of Federal Tax Lien; that requires Form 668(Y).
- Check Form 668(Y) instead when you need to file the original notice that creates the lien.
Form selector
Use this form or another form?
Taxpayer entered an installment agreement but no NFTL was filed
The reason for withdrawal must be selected on line 11.
✓ Check box indicating the appropriate reason.
The taxpayer is under a Direct Debit Installment Agreement
This specific status requires checking the corresponding box on line 11.
✓ Ensure this reason aligns with your agreement terms.
The taxpayer believes withdrawal is in the best interest of both parties
If a lien was released, it is generally advised to check this box (line 11).
✓ Verify if you meet the 'best interest' criteria.
Deadline or filing window
The form does not state a specific deadline for filing. However, if the application is incomplete, the IRS may need additional information before making a determination on the withdrawal request. The process begins upon submission.
Checklist
What you need before filling it out
Taxpayer Name
Must match name on NFTL · Line 1 / Section 1
Current status (Open/Released/Unknown)
Check the appropriate box · Line 10 / Section 10
Reason for withdrawal
Select applicable box(es) on line 11 · Line 11 / Section 11
Explanation of basis
Detailed description supporting reason(s) · Line 12 / Section 12
Attachment (Copy of Form 668(Y))
Attach a copy if available, or provide serial/date/office info · Line 9 / Section 9
Title (if business)
Must be entered on line 12 · Line 12 / Affirmation
Before you submit
- 1Verify that the Taxpayer Name and SSN/EIN match the Notice of Federal Tax Lien (NFTL) exactly.
- 2Confirm all contact information in sections 4 through 8 is current.
- 3Check the box(es) on line 10 to accurately state the lien's Current status.
- 4Select all applicable reason(s) from the options provided on line 11.
- 5Write a detailed explanation supporting the withdrawal request in section 12.
- 6Attach a copy of Form 668(Y) if one is available, or provide its serial number and filing date/office.
- 7Sign and date the application under the Affirmation on line 12.
How to file this form
- 1Complete sections 1 through 9 by filling in required data and attaching documentation as necessary.
- 2Select the appropriate current status (Open, Released, or Unknown) using the boxes on line 10.
- 3Check all relevant reasons for withdrawal on line 11, then provide a detailed explanation of the basis on line 12.
- 4Sign and date the application under the Affirmation section on line 12.
- 5Mail the completed Form 12277 to the IRS office assigned your account (or use Publication 4235 for guidance).
- 6Await review by the IRS; if approved, expect a Form 10916(c) and a copy of that document.
Known limitations
- 1The application must be completed for a Notice of Federal Tax Lien (Form 668(Y)) filed under Internal Revenue Code Section 6323(j).
- 2A taxpayer is not required to apply for the withdrawal, but if they want the lien withdrawn, providing the information on Form 12277 is required.
- 3If a determination is made to withdraw the Notice of Federal Tax Lien (NFTL), the IRS will file a Form 10916(c) in the original recording office.
- 4The application must include an affirmation under penalties of perjury, declaring that the information provided is true, correct, and complete.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
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Fillable formOpen in Editor->The current edition of IRS Form 12277 is Revision 10-2011, and the source does not point to a page for newer revisions.
What changed or needs a fresh check
- Edition date — confirm the revision reads 10-2011.
- Catalog Number — confirm the number is 27939C.
- Mailing address — mail to the IRS office assigned your account, or ATTN: Advisory Group Manager in your area.
- Signature — ensure a signature from the Taxpayer or Representative appears on line 12 (Affirmation).
- Form Number — confirm the title reads Application for Withdrawal of Filed Form 668(Y), Notice of Federal Tax Lien.
Quick Facts
Downloads
After you file
- 1Retain a copy of the completed Form 12277 for records.
- 2If the IRS withdraws the NFTL, they will file Form 10916(c) in the original recording office and provide the filer with a copy.
- 3If the IRS decides not to withdraw the NFTL, they will notify the filer and provide information regarding rights to appeal the decision.
- 4At the request of the filer, the IRS will notify other interested parties (credit reporting agencies, financial institutions, or creditors) of the withdrawal notice.
Sources
- SRCForm 12277 (October 2011) — The official title is Application for Withdrawal of Filed Form 668(Y), Notice of Federal Tax Lien (Internal Revenue Code Section 6323(j)).
- SRCInstructions p.1 — Section 9 requires attaching a copy of the Form 668(Y), or providing its serial number, filing date, and recording office if no copy is available.
- SRCInstructions p.2 — Section 10 defines 'Open' (still owes balance), 'Released' (satisfied/no longer enforceable), and 'Unknown' status for the lien.
- SRCInstructions p.2 — If a withdrawal is determined, the IRS will file Form 10916(c) in the original recording office.
- SRCInstructions p.2 — Section 4 states that at request, the IRS will notify other interested parties of the withdrawal notice.
- SRCInstructions p.2 — To get additional copies later, you must provide a written request including taxpayer name, address, TIN, and a copy of the notice of withdrawal.
- SRCForm 12277 (Rev. 10-2011) — The revision date on file is October 2011.
Common confusion points
What if I don't have a copy of Form 668(Y)?
Provide the serial number, filing date, and recording office where it was filed to assist IRS processing.
→ Ensure all these details are entered in Section 9.
Which status should I check for my lien?
Check 'Open' if a balance is owed; 'Released' if satisfied or no longer enforceable; 'Unknown' if the status is uncertain.
→ The choice depends on your knowledge of the tax liability.
Do I need to attach other documents?
Yes, attach additional sheets and documentation that substantiate the withdrawal request, as needed (Section 12).
→ Use this space to support your explanation in Section 12.
What if my name on the form is different from the taxpayer's name?
Enter the name of the person completing the application in Section 3.
→ For businesses, enter the name and title of the person making the application in Section 3.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- If you need additional copies later, you must request them using a written request that includes a copy of the notice of withdrawal.
Questions about IRS Form 12277
What is IRS Form 12277 used for?
This form asks the IRS to remove a public notice (Form 668(Y)) that states you owe federal taxes. By completing Form 12277, you are officially requesting the government take down this public warning about your tax debt. The information provided helps the IRS process the removal request.
Who must file IRS Form 12277?
Any taxpayer or their representative must file IRS Form 12277 to apply for the withdrawal of a Notice of Federal Tax Lien (NFTL).
What information does IRS Form 12277 require?
The form collects the taxpayer's name and SSN/EIN in Sections 1 and 2, along with contact information in Sections 4 through 8. Section 10 requires checking the current status (Open, Released, or Unknown) of the lien.
Where do I file IRS Form 12277?
Mail the application to the IRS office assigned your account. If the account is unassigned or uncertain, mail it to IRS, ATTN: Advisory Group Manager, in the area where you live or the taxpayer's principal place of business.
How do I complete IRS Form 12277?
The filer must complete all sections, including entering details in Sections 1 through 12. The applicant must then sign and date the application on Page 2. Finally, the completed Form 12277 is mailed to the assigned IRS office.
What happens if IRS Form 12277 is filed incorrectly?
Failure to provide required information may delay or prevent processing the application for withdrawal; providing false or fraudulent information subjects the filer to penalties.
What if I don't have a copy of Form 668(Y)?
Provide the serial number, filing date, and recording office where it was filed to assist IRS processing. Ensure all these details are entered in Section 9.
Which status should I check for my lien?
Check 'Open' if a balance is owed; 'Released' if satisfied or no longer enforceable; 'Unknown' if the status is uncertain. The choice depends on your knowledge of the tax liability.
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