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Form 14134: Application for Certificate of Subordination of Federal Tax Lien
IRS Form 14134 is the Application for Certificate of Subordination of Federal Tax Lien. It allows the taxpayer or other applicant to request the United States to subordinate its lien on a loan, and must include a signed and dated statement describing how the subordination will increase collection.
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IRS Form 14134 - Application for Certificate of Subordination of Federal Tax Lien
IRS Form 14134 is the Application for Certificate of Subordination of Federal Tax Lien. It allows the taxpayer or other applicant to request the United States to subordinate its lien on a loan, and must include a signed and dated statement describing how the subordination will increase collection.
Risk Radar
Scan points- 1Failing to sign and date the declaration under penalties of perjury invalidates the application.
- 2Leaving the taxpayer SSN or EIN blank on Line 1
- 3Not attaching a copy of the federal tax lien notice
- 4Omitting the required current title report attachment
- 5Failing to include a signed and dated declaration under penalties of perjury
Plain English
This form asks the IRS to let a new loan sit ahead of a federal tax lien. The person named on the lien or another qualified applicant fills it out. It details the loan, property and why the subordination helps the government. All required attachments and a signature are needed.
Submission Date
- Filing date: 2024-12-31 22:12:13
- 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 or other applicant wants the United States to subordinate its federal tax lien in connection with a loan transaction.
- Do not use it when you are not requesting subordination of a federal tax lien.
- Check Form 8821 instead when you need to authorize the IRS to disclose tax information to a third party.
Form selector
Use this form or another form?
Applicant is the attorney/representative and needs to disclose taxpayer information
Discloses taxpayer information to the attorney/representative
✓ Verify Form 8821 is attached
Applicant is not the taxpayer and needs to grant power of attorney
Gives the attorney legal authority to act before the IRS
✓ Ensure signatures on Form 2848
Applicant is requesting subordination for a loan refinancing
Primary form for a certificate of subordination request
✓ Confirm all required attachments are included
Deadline or filing window
Not stated in the official source
Checklist
What you need before filling it out
Taxpayer information (section 1)
Name, SSN, EIN, address, phone · Form 14134 itself
Applicant information (section 2)
Applicant name, relationship, address, phone · Form 14134
Attorney/Representative information (section 4)
Form 8821 or Form 2848, attorney name, interest represented · Form 8821 or Form 2848
Monetary information (section 6)
Amount of existing loan, amount of new loan, amount to be paid to the United States · Form 14134
Statement describing collection benefit (section 7)
Signed and dated statement describing how subordination aids collection · Attached to Form 14134
Copy of notice of federal tax lien (section 10)
Copy of lien notice or serial number(s) · Lien document
Before you submit
- 1Verify all required fields in sections 1‑4 are completed
- 2Attach a copy of the federal tax lien if the applicant differs from the taxpayer
- 3Include the signed and dated statement describing how subordination will increase collection
- 4Attach the proposed loan agreement if it is available
- 5Attach a current title report or list senior encumbrances as required in section 12
- 6Confirm monetary amounts in section 6 are accurate and total
- 7Check that the appropriate basis for subordination box (section 7) is selected
- 8Ensure any required appraisal or valuation documents are attached
- 9Sign and date the declaration under penalties of perjury
- 10Enter your title (if business) and date on the signature line
- 11Make a copy of the completed form for your records
How to file this form
- 1Complete all required sections of Form 14134
- 2Gather and attach all supporting documents listed in sections 5‑14
- 3Sign and date the declaration under penalties of perjury
- 4Make a photocopy of the entire application for your records
- 5Mail the original form and attachments to the IRS address indicated in the instructions
- 6Obtain a delivery receipt or tracking confirmation as proof of filing
Known limitations
- 1The form applies only to subordination requests under IRC §6325(d)(1) or §6325(d)(2) as indicated in section 7.
- 2The form cannot be used when the applicant is not the taxpayer unless a copy of the federal tax lien is attached, per section 10.
- 3An attorney or representative must attach Form 8821 or Form 2848; otherwise the application is incomplete, per section 4.
- 4A current title report is required for any subordination request; without it the form is not valid, per section 12.
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->Form 14134 is the October 2024 revision (Rev. 10-2024). The source does not specify any changes from prior editions.
What changed or needs a fresh check
- Edition date — confirm the revision reads 10-2024 on the form
- Fee — not stated in the official source
- Mailing address — not stated in the official source
- Signature — confirm the declaration under penalties of perjury is signed and dated
Quick Facts
Downloads
After you file
- 1Retain the signed Form 14134 and all attachments for at least seven years.
- 2Keep a copy of the IRS acknowledgment letter or electronic receipt confirming receipt of the application.
- 3Store the original statement describing how subordination will increase collection in a safe place for future reference.
- 4If the IRS requests additional information, submit the requested documents within the timeframe indicated in the notice.
- 5To correct an error, file a new Form 14134 with “Amended” noted in the top margin and include a brief explanation of the correction.
Sources
- SRCForm 14134 (Rev. 10‑2024)Application for Certificate of Subordination of Federal Tax Lien — [Form p.1]
- SRCBasis for Subordination options §6325(d)(1) and §6325(d)(2) listed in section 7 — [Form p.2]
- SRCCopy of notice(s) of federal tax lien required if applicant and taxpayer differ (section 10) — [Form p.3]
- SRCAttorney/Representative must attach Form 8821 or Form 2848 (section 4) — [Form p.1]
- SRCCurrent title report required for subordination (section 12) — [Form p.3]
- SRCAmount of existing loan (if refinancing) appears in section 6 — [Form p.2]
- SRCAppraisal not required for subordination (section 9) — [Form p.2]
- SRCSignature and date required on declaration (section 15) — [Form p.3]
Common confusion points
Do I need to attach my tax lien notice?
The form asks for a copy of the notice only when applicant and taxpayer differ.
→ Verify that a copy is attached if you are not the taxpayer; otherwise leave it blank.
Can I use the form if I am not refinancing an existing loan?
Section 6 lists amount of existing loan “if refinancing,” implying refinancing is typical.
→ Confirm that you are requesting subordination under §6325(d)(1) or (d)(2) regardless of refinancing status.
Is a professional appraisal required?
The appraisal section notes it is not required for subordination.
→ Check that you have marked “Not required” or attached an appraisal only if you choose to include one.
Do I need to attach a Power of Attorney if I have an attorney?
Section 4 states an attorney must attach Form 8821 or Form 2848.
→ Ensure Form 8821 or Form 2848 is included when an attorney represents you.
What if I don’t have a current title report?
Section 12 says a current title report is required for subordination.
→ Obtain and attach the title report before submitting; otherwise the application will be rejected.
Which basis option should I select?
Section 7 provides two specific IRC sections, which can be confusing.
→ Select the option that matches your request—either §6325(d)(1) for equal amount or §6325(d)(2) for increased collection ease.
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Questions about IRS Form 14134
What is IRS Form 14134 used for?
This form asks the IRS to let a new loan sit ahead of a federal tax lien. The person named on the lien or another qualified applicant fills it out. It details the loan, property and why the subordination helps the government. All required attachments and a signature are needed.
Who must file IRS Form 14134?
The taxpayer named on the notice of lien or another party acting as the applicant must file IRS Form 14134.
What information does IRS Form 14134 require?
Line 1 gathers the taxpayer’s name, SSN/EIN and address; Line 2 collects the applicant’s name, relationship and contact info; Line 6 records existing and new loan amounts; Line 7 selects the basis for subordination; Lines 8‑12 require property description, appraisal, lien notice, loan agreement and title report; Line 15 requires a signed and dated declaration under penalties of perjury.
How do I complete IRS Form 14134?
Complete the taxpayer information on Line 1, then the applicant details on Line 2. Provide any attorney or representative data if applicable. Enter loan amounts on Line 6 and choose the subordination basis on Line 7. Attach the required documents such as the lien notice, title report and any appraisals. Finish by signing and dating the declaration on Line 15.
What happens if IRS Form 14134 is filed incorrectly?
Providing false information subjects the signer to penalties of perjury, and the IRS may reject the request if required documents are missing.
Do I need to attach my tax lien notice?
The form asks for a copy of the notice only when applicant and taxpayer differ. Verify that a copy is attached if you are not the taxpayer; otherwise leave it blank.
Can I use the form if I am not refinancing an existing loan?
Section 6 lists amount of existing loan “if refinancing,” implying refinancing is typical. Confirm that you are requesting subordination under §6325(d)(1) or (d)(2) regardless of refinancing status.
Is a professional appraisal required?
The appraisal section notes it is not required for subordination. Check that you have marked “Not required” or attached an appraisal only if you choose to include one.
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