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Form 14134: Application for Certificate of Subordination of Federal Tax Lien
Treasury - Internal Revenue Service Form 14134 is an Application for Certificate of Subordination of Federal Tax Lien that individuals or businesses file to formally agree to subordinate a federal tax lien. The revision date on this form is October 2024.
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IRS Form 14134 - Application for Certificate of Subordination of Federal Tax Lien
Treasury - Internal Revenue Service Form 14134 is an Application for Certificate of Subordination of Federal Tax Lien that individuals or businesses file to formally agree to subordinate a federal tax lien. The revision date on this form is October 2024.
Risk Radar
Scan points- 1Failure to attach necessary exhibits or fail to complete the entire application may result in requests for clarification.
- 2Filing without completing the entire application on Form 14134.
- 3Not including necessary attachments or exhibits as required by the sections.
- 4Omitting the serial number(s) of the federal tax lien when listing them in Section 10.
- 5Failing to check the box that best addresses the Basis for Subordination (Section 7).
Plain English
This form allows someone (the applicant) to ask the IRS to officially recognize that another debt or claim has priority over the government's existing tax lien against property. By filing Form 14134, the applicant agrees to let a specific lender or other entity be paid before the United States collects its taxes from that asset. If approved, it creates a formal Certificate of Subordination.
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 an individual or business needs to apply for a Certificate of Subordination of Federal Tax Lien, as filed with the Internal Revenue Service (IRS).
- Do not use Form 14134 when you are simply providing information about a lien without formally applying for subordination.
- Check Form 8821 instead when an attorney is representing the party and that representation requires specific documentation.
Form selector
Use this form or another form?
Lender/Finance Company
Use this form to document a transaction like refinance or loan consolidation against your lien.
✓ Check before you continue
Taxpayer/Applicant are the same party
If the taxpayer and applicant sections match, check the appropriate boxes on Page 1.
✓ Check before you continue
Attaching a Power of Attorney
When an attorney is involved, attach the corresponding documentation (Form 8821 or Form 2848).
✓ Check before you continue
Deadline or filing window
The official source does not state a specific filing deadline, but applicants must complete the entire Form 14134. If there is an external trigger event (like refinancing), the form should be filed promptly to ensure subordination before related transactions close.
Checklist
What you need before filling it out
Taxpayer Name
The name as it appears on the notice of lien · Section 1
Basis for Subordination
Checkbox selection (6325(d)(1) or 6325(d)(2)) · Section 7 (Page 2)
Property Description
A clear description (e.g., '3 bedroom rental house') · Section 8 (Page 2)
Required Attachment for Subordination
Legible copy of deed or title showing legal description · Section 8 (Page 2)
Lien Serial Number(s)
The serial number found near the top right corner on the lien document(s) · Section 10 (Page 3)
Title Report Requirement
A copy of a current title report · Section 12 (Page 3)
Before you submit
- 1Complete all fields on Form 14134, using 'NA' where applicable.
- 2Attach necessary exhibits and documentation as required by Sections 1 through 12.
- 3If the Taxpayer and Applicant are different, ensure you attach a copy of the lien (Section 2).
- 4Select the appropriate Basis for Subordination in Section 7.
- 5Provide the official description of property in Section 8.
- 6Ensure a legible copy of the deed or title is attached to Section 8.
- 7Sign and date the application on Page 3, including the Title if filing as a business.
How to file this form
- 1Complete Sections 1 through 5 with all required personal and company details.
- 2Fill out Sections 6, 7, 8, 9, 10, 11, 12, 13, and 14, ensuring proper attachments are included for each section.
- 3Sign the application on Page 3 under Section 15, attesting to the declaration under penalties of perjury.
- 4Mail or submit the completed Form 14134 (Rev. 10-2024) to the appropriate IRS service center.
Known limitations
- 1The application must be completed entirely; if a field is not applicable, enter NA.
- 2Attachments and exhibits should be included as necessary with Form 14134.
- 3Additional information may be requested by the agency to clarify transaction details.
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.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is Form 14134 (Rev. 10-2024), dated October 2024. The source does not direct the reader to a specific page for 'latest information,' but it confirms this revision date.
What changed or needs a fresh check
- Edition date — confirm the revision date reads 10-202024.
- Catalog Number — confirm it is 54726H.
- OMB Number — confirm it is 1545-2174.
- Signature — ensure the signature block on Page 3 includes a Date and Title (if business).
- Completeness — verify that all sections are completed, using 'NA' when appropriate.
Quick Facts
Downloads
After you file
- 1Keep a copy of the completed IRS Form 14134 (Rev. 10-2024) for your records.
- 2If you are filing on behalf of another party, ensure copies of the lien and necessary documents are attached.
- 3If the applicant and taxpayer differ, include a copy of the notice(s) of federal tax lien (Section 10).
- 4The agency may request additional documentation to clarify details regarding the transaction(s).
Sources
- SRCForm 14134 (Rev. 10-2024) is titled Application for Certificate of Subordination of Federal Tax Lien.
- SRCThe form's Catalog Number is 54726H and the revision date is October 2024.
- SRCIn Section 1, the name should be entered as it appears on the notice of lien.
- SRCSection 1 allows for entry of Primary Social Security number, Secondary SSN, EIN, City, State, ZIP code, Telephone, and Fax numbers.
- SRCSection 7 offers two basis options: 6325(d)(1) or 6325(d)(2).
- SRCThe form requires a signed and dated statement describing the benefit of subordination if Section 7 is checked (Section 7/8 attachment area).
Common confusion points
Do I need an appraisal?
An appraisal is not required for subordination, but it can be attached if available.
→ Check Section 9: Appraisal and valuations.
What do I use for 'Name' in Section 1?
Use the name exactly as it appears on the notice of lien (individual first, middle initial, last or business).
→ Verify this detail against your official tax lien document.
When must I attach a copy of the loan agreement?
It is not required if you check 'No' in Section 11; however, you must describe how subordination benefits the US.
→ Check Section 11: Copy of the proposed loan agreement (if available).
What happens if the applicant and taxpayer are different?
You must attach a copy of the notice(s) of federal tax lien (Section 10) to complete Form 14134.
When is an informal valuation needed?
If you use an informal valuation in Section 9, it must be done by a disinterested third party.
→ Check Section 9: Appraisal and valuations options.
What information is required for encumbrances (Section 12)?
You must list the holder's name/address, description of the encumbrance, date of agreement, original loan amount/interest rate, amount due at application, and family relationship if applicable.
→ Review Section 12 requirements carefully.
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Questions about IRS Form 14134
What is IRS Form 14134 used for?
This form allows someone (the applicant) to ask the IRS to officially recognize that another debt or claim has priority over the government's existing tax lien against property. By filing Form 14134, the applicant agrees to let a specific lender or other entity be paid before the United States collects its taxes from that asset. If approved, it creates a formal Certificate of Subordination.
Who must file IRS Form 14134?
The filer category is anyone who needs to apply for this certificate, such as an individual or business named on the notice of lien, or someone acting on their behalf (the applicant).
What information does IRS Form 14134 require?
Part 1 collects Taxpayer information; Part 2 gathers Applicant details; and subsequent sections collect Monetary information regarding loan amounts, Basis for Subordination, and descriptions of the property involved.
Where do I file IRS Form 14134?
The service center or specific mailing address is not listed on this excerpt of Form 14134; however, it must be completed and attached as necessary for processing by the Internal Revenue Service.
How do I complete IRS Form 14134?
The filer must complete the entire Form 14134, ensuring all required sections are filled out. The applicant must sign and date the form (or have a business representative sign it) before sending it to the IRS for review.
What happens if IRS Form 14134 is filed incorrectly?
If the application is incomplete, additional information may be requested to clarify the details of the transaction(s), which can delay the issuance of the certificate.
Do I need an appraisal?
An appraisal is not required for subordination, but it can be attached if available. Check Section 9: Appraisal and valuations.
What do I use for 'Name' in Section 1?
Use the name exactly as it appears on the notice of lien (individual first, middle initial, last or business). Verify this detail against your official tax lien document.
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