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Official form guide

Form 12451: Request for Relocation Expenses Allowance

IRS Form 12451 (Rev. January 2005) is the Request for Relocation Expenses Allowance, which taxpayers submit when relocating expenses are requested in connection with the sale of a principal residence; any approved amount will not reduce the tax liability.

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Form Overview

IRS Form 12451 - Request for Relocation Expenses Allowance

IRS Form 12451 (Rev. January 2005) is the Request for Relocation Expenses Allowance, which taxpayers submit when relocating expenses are requested in connection with the sale of a principal residence; any approved amount will not reduce the tax liability.

Section I collects Taxpayer Information, including your name, identification number, and addresses for both the property being sold and your new residence. Section II requires the taxpayer to attest to the truthfulness of the application.

Risk Radar

Scan points
  • 1If you do not submit Form 12451 with an application for certificate of Discharge of Property (IRC § 6325(b)(2)(A)), the request may be improperly filed.
  • 2Failing to submit Form 12451 with a Certificate of Discharge of Property application.
  • 3Not checking the box confirming the property is the principal residence on Form 12451, Section I.
  • 4Answering 'No' under Question 7a regarding inability to pay relocation expenses.
  • 5Failing to provide sufficient documentation supporting the requested relocation expenses (Question 6).

Plain English

This form allows you to request an allowance for moving costs when you sell your main home. The IRS uses this information to determine if you qualify for financial help covering those relocation expenses. If approved, the allowance is subtracted from your sale proceeds but does not lower the amount of tax you owe.

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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Glossary Terms

identificationfinancial

Hover a term to preview the meaning.

What this form is for

  • Use this form when requesting an allowance for relocation expenses in connection with the sale of a principal residence.
  • Do not use this form if you are unable to pay relocation expenses (check Box 7b).
  • Check Form 12451 instead when requesting a Relocation Expenses Allowance.

Form selector

Use this form or another form?

Selling property that is your main home

This form specifically covers the allowance for relocating from a principal residence.

✓ Check before you continue

Form 12451

Requesting relocation expenses but not selling a primary home

The form title implies connection to sale of principal residence, but it is not explicitly limited to only that scenario.

✓ Check before you continue

Not stated in the official source — verify on the agency site

Applying for another type of tax deduction related to moving

This form is specifically titled 'Request for Relocation Expenses Allowance'.

✓ Check before you continue

Not stated in the official source — verify on the agency site

Deadline or filing window

The filing trigger is the sale of a principal residence when relocation expenses are being requested. There is no specific deadline stated, but the allowance must be claimed at that time. Not stated in the official source whether an extension for this form exists.

Checklist

What you need before filling it out

1

Relocation Expenses Requested

Sufficient documentation to support requested expenses · Section I, line 6

⚠ Not providing documentation for the amount listed✕ High
2

Principal Residence Status

Check Box 4 appropriately ('X' box) · Section I, line 4

⚠ Forgetting to mark this box if applicable✕ Medium
3

Taxpayer ID Number

EIN or SSN must be provided · Section I, line 2

⚠ Entering only a name without an identifier✕ High
4

New Residence Address

Full Street, City, State, ZIP code required · Section I, line 5

⚠ Omitting the State for the new address✕ Medium
5

Inability to Pay Determination

Must explain financial circumstances and provide documentation (Section II) · Section I, line 7a

⚠ Checking 'No' in Box 7b without explanation✕ High

Before you submit

  1. 1Ensure all information requested in Section I is completed.
  2. 2Verify that the property being sold is marked as a principal residence by checking Box 4.
  3. 3Confirm the amount of relocation expenses requested is listed on Section I, line 6.
  4. 4Check Box 7a ('Yes') if you are explaining financial circumstances for the allowance.
  5. 5Provide supporting documentation to back up the requested expense amount.
  6. 6Sign and date the application in Section II under penalties of perjury.
  7. 7Submit this form only with an application for certificate of Discharge of Property under IRC section 6325(b)(2)(A).

How to file this form

  1. 1Complete all required fields in Section I, including Taxpayer name, ID number, and addresses.
  2. 2In Section II, check Box 7a ('Yes') if the allowance is based on inability to pay relocation expenses.
  3. 3Sign and date the application in Section II under penalties of perjury.
  4. 4Attach sufficient documentation supporting the requested relocation expenses (Section I, line 6).
  5. 5Submit Form 12451 along with an application for certificate of Discharge of Property under IRC section 6325(b)(2)(A) to receive processing.

Known limitations

  1. 1The allowance is based upon inability to pay relocation expenses and is subject to limitations.
  2. 2If Box 7b (No) is checked on Form 12451, a relocation allowance cannot be approved.
  3. 3Form 12451 must be submitted only with an application for certificate of Discharge of Property under IRC section 6325(b)(2)(A).
  4. 4The allowance may only be granted when inability to pay relocation expenses is determined by United States (referencing the form itself).

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

The current edition on file is Revision January 2005 (Rev. 1-2005). The source does not specify a page for the 'latest information' link, but it provides the form number and catalog number.

What changed or needs a fresh check

  • Edition date — confirm Revision January 2005 (Rev. 1-2005)
  • Catalog Number — confirm 28667B
  • Filer requirement — confirm the request is connected to the sale of a principal residence.
  • Taxpayer identification number — ensure EIN or SSN is provided in Section I, lines 2.
  • Financial circumstances explanation — provide supporting documentation for inability to pay (Section II).

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Quick Facts

A taxpayer must submit Form 12451 when requesting a relocation expense allowance in connection with the sale of a principal residence.
Section I collects Taxpayer Information, including your name, identification number, and addresses for both the property being sold and your new residence. Section II requires the taxpayer to attest to the truthfulness of the application.
Not stated in the official source regarding a specific due date, but it must be submitted when relocation expenses are being requested in connection with the sale of a principal residence.
The form is submitted only with an application for certificate of Discharge of Property under IRC section 6325(b)(2)(A).
Under penalties of perjury, if the information provided on Form 12451 is not true, correct, and complete, the taxpayer attests to that declaration.
First, fill out all required lines in Section I with your personal and property details. Next, check the appropriate box indicating the property is the principal residence and answer whether inability to pay relocation expenses is 'Yes' or 'No'. Finally, sign and date Section II under penalty of perjury.

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After you file

  1. 1Keep a copy of Form 12451 for your records.
  2. 2Provide sufficient documentation to support any amount listed in Section II, Line 6.
  3. 3Expect contact from the IRS if additional information is needed to process the request.
  4. 4The approved allowance amount will be deducted directly from sale proceeds.

Sources

  • SRCForm 12451 (Rev. January 2005) governs the Request for Relocation Expenses Allowance.
  • SRCSubmission requirement: Submit Form 12451 only with an application for certificate of Discharge of Property under IRC section 6325(b)(2)(A).
  • SRCFinancial impact: Any amount approved will be deducted from sale proceeds and will not reduce the amount of your tax liability. (Form p.1)
  • SRCEligibility criteria: The allowance is based upon inability to pay relocation expenses and is subject to limitations. (Form p.1)
  • SRCRequired documentation for processing: Provide sufficient documentation to support requested expenses (Section II, Line 6).
  • SRCDetermination requirement: This allowance may be granted only when inability to pay relocation expenses is determined by United States (Box 7a/b).

Common confusion points

What happens if I don't check Box 7b?

If I am relocating but can pay for everything, do I still need this form?

The allowance is based upon inability to pay relocation expenses.

→ Check the box that reflects your financial situation.

Does getting an allowance reduce my tax bill?

Any amount approved will be deducted from sale proceeds and will not reduce the amount of your tax liability.

This means the deduction happens before calculating taxes, but it won't lower the final tax owed.

→ Confirm this wording on Form 12451.

What must I submit along with Form 12451?

Submit this form only with an application for certificate of Discharge of Property under IRC section 6325(b)(2)(A).

This is the required accompanying document.

→ Ensure both are filed together.

Workflow map

Related forms and next steps

4 signals

Before

Taxpayer must determine their inability to pay relocation expenses before completing Form 12451.

Current

12451

After

The IRS processes Form 12451 and approves an allowance amount that is deducted from sale proceeds.

Often used with

Application for certificate of Discharge of Property under IRC section 6325(b)(2)(A) (The specific form number is not provided in the excerpt, but it is the required companion.)

⚠ If something goes wrong

  • If additional information is needed, the IRS will contact the taxpayer.

Questions about IRS Form 12451

What is IRS Form 12451 used for?

This form allows you to request an allowance for moving costs when you sell your main home. The IRS uses this information to determine if you qualify for financial help covering those relocation expenses. If approved, the allowance is subtracted from your sale proceeds but does not lower the amount of tax you owe.

Who must file IRS Form 12451?

A taxpayer must submit Form 12451 when requesting a relocation expense allowance in connection with the sale of a principal residence.

What information does IRS Form 12451 require?

Section I collects Taxpayer Information, including your name, identification number, and addresses for both the property being sold and your new residence. Section II requires the taxpayer to attest to the truthfulness of the application.

Where do I file IRS Form 12451?

The form is submitted only with an application for certificate of Discharge of Property under IRC section 6325(b)(2)(A).

How do I complete IRS Form 12451?

First, fill out all required lines in Section I with your personal and property details. Next, check the appropriate box indicating the property is the principal residence and answer whether inability to pay relocation expenses is 'Yes' or 'No'. Finally, sign and date Section II under penalty of perjury.

What happens if IRS Form 12451 is filed incorrectly?

Under penalties of perjury, if the information provided on Form 12451 is not true, correct, and complete, the taxpayer attests to that declaration.

If I am relocating but can pay for everything, do I still need this form?

The allowance is based upon inability to pay relocation expenses. Check the box that reflects your financial situation.

Any amount approved will be deducted from sale proceeds and will not reduce the amount of your tax liability. — what should I check?

This means the deduction happens before calculating taxes, but it won't lower the final tax owed. Confirm this wording on Form 12451.

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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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