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Official form guide
Form 14135: Application for Certificate of Discharge of Property from Federal Tax Lien
Internal Revenue Service Form 14135 is the Application for Certificate of Discharge of Property from Federal Tax Lien. It lets the taxpayer named on a lien or an authorized applicant request removal of the lien. The form bears Catalog Number 54727S and is revised 11/2024.
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IRS Form 14135 - Application for Certificate of Discharge of Property from Federal Tax Lien
Internal Revenue Service Form 14135 is the Application for Certificate of Discharge of Property from Federal Tax Lien. It lets the taxpayer named on a lien or an authorized applicant request removal of the lien. The form bears Catalog Number 54727S and is revised 11/2024.
Risk Radar
Scan points- 1Submitting the form without the required signature and per‑jury declaration can lead to denial.
- 2Leaving the primary Social Security number blank in Section 1.
- 3Failing to attach a legible copy of the deed or title for the property.
- 4Omitting the required professional appraisal in Section 9.
- 5Not providing a copy of the federal tax lien document in Section 10.
Plain English
Form 14135 asks for details about a tax lien and the property tied to it. It gathers information about the taxpayer, any applicant, and the property itself. The form also requires supporting documents like the deed, appraisal, and the lien itself. After completion, the IRS reviews the request to decide whether to discharge the lien.
Submission Date
- Filing date: 2025-01-22 22:11:11
- 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 the taxpayer named on a federal tax lien, or an authorized applicant, seeks a certificate of discharge of property.
- Do not use it when the request does not involve a federal tax lien discharge.
- Check Form 8821 instead when you need to authorize a third party to receive tax information.
Form selector
Use this form or another form?
Requesting a discharge of property from a federal tax lien
Directly applies to lien discharge requests
✓ Verify that the property is subject to a federal tax lien before proceeding
Authorizing a representative to act on your behalf
Grants power of attorney for tax matters
✓ Ensure the representative’s name, address, and signature are entered correctly
Providing a third party with tax information access
Allows disclosure of tax info to designated party
✓ Confirm the third party’s identification details are complete
Deadline or filing window
Not stated in the official source. No filing window, trigger event, or extension information is provided in the form instructions.
Checklist
What you need before filling it out
Taxpayer information (section 1)
Name, SSN or EIN, address, telephone, fax · Notice of lien
Applicant information (section 2)
Applicant name, relationship, contact info, copy of lien if applicant differs · Applicant’s records
Appraisal and valuations (section 9)
Professional appraisal or other valuation documents · Appraiser’s report or county valuation
Copy of federal tax lien(s) (section 10)
Lien document with serial number or list of serial numbers · Lien document itself
Copy of sales contract/purchase agreement (section 11)
Sales contract or description of divestiture timeline · Purchase agreement file
Before you submit
- 1Verify all required fields in Taxpayer Information are completed.
- 2Confirm Applicant Information is filled and attach a copy of the lien if the applicant differs from the taxpayer.
- 3Enter Lender/Finance company information when applicable.
- 4Attach a legible copy of the deed or title for real estate.
- 5Provide the required appraisal or valuation documents.
- 6Include a copy of the federal tax lien(s) or list serial numbers if known.
- 7Attach the sales contract or describe the divestiture plan.
- 8Sign and date the declaration page with appropriate title if a business.
- 9Attach Form 8821 or Form 2848 if a representative is used.
- 10Check each “Attached” box that corresponds to included documents.
How to file this form
- 1Complete all sections of Form 14135 with accurate information.
- 2Gather and attach required documents such as deed, appraisal, lien copy, and any attorney authorization.
- 3Have the applicant or authorized representative sign and date the declaration.
- 4Mail the completed form and attachments to the IRS address provided in the instructions, retaining a copy for your records.
- 5Obtain a mailing receipt or certified‑mail tracking number as proof of filing.
Known limitations
- 1If the applicant is not the taxpayer, a copy of the lien must be attached (Form 14135, page 3).
- 2Section 6325(b)(4) is only available to a property owner who is not named as the taxpayer on the notice of lien (Form 14135, page 2).
- 3When applying under 6325(b)(2)(A) and the applicant is the property owner but not the taxpayer, the filer must also see section 16 (Form 14135, page 2).
- 4For discharge requests under 6325(b)(1), a copy of the deed(s) or title(s) for the property remaining subject to the lien is required (Form 14135, page 2).
- 5For applications under 6325(b)(1), valuation information must also be provided for the property remaining subject to the lien (Form 14135, page 2).
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 14135 is revised Rev. 11-2024 (November 2024) and carries Catalog Number 54727S; the source does not indicate a separate latest‑information webpage.
What changed or needs a fresh check
- Edition date — confirm the form shows Rev. 11-2024
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
- Signature — Confirm a signature and title (if business) appear on the declaration page
Quick Facts
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After you file
- 1Retain the completed Form 14135 and all attachments for at least three years.
- 2Monitor mail for an IRS response, which may include a certificate of discharge or a request for additional information.
- 3If the IRS issues a notice of error, submit a corrected Form 14135 with the changes clearly marked.
- 4Store a copy of the IRS decision and any related correspondence in your permanent tax records.
Court decisions mentioning Form 14135
Real opinions from the CourtListener database. Each one links to its full text, so you can read the source rather than take our word for it.
- Serio v. Copeland Holdings, LLC
Court of Appeals of Arkansas · 2017-05-03 · 2017 Ark. App. 280 · cited 1 times
Judge Kenneth S. Hixson · Docket CV-16-11 · Published
Opening of the opinionoffice and discovered that the IRS would require Form- 14135 Application for Discharge of Property from Federal
- Hannon v. City of Newton
Court of Appeals for the First Circuit · 2014-02-28 · 744 F.3d 759 · cited 11 times
Judge Lynch, Thompson, Kayatta · Docket 13-1022 · Published
Opening of the opiniondisinterested third party. 3 See IRS Form 14135 (June 2010). The appraisal that Newton submitted
- V.R. Streeter v. United States
District Court, D. Massachusetts · 2015-12-08 · 150 F. Supp. 3d 82 · cited 1 times
Judge Casper · Docket No. 14-cv-10290-DJC · Published
Opening of the opiniondischarge pursuant to 26 U.S.C. § 6325(b)(4) using Form 14135 (Rev. 06-2010) accompanied by a letter stating
These cases are listed because they discuss the term, not because they decide your situation. Court decisions bind only their own jurisdiction and turn on their own facts. This is an educational reference, not legal advice — consult a qualified lawyer before acting on anything here.
Source: CourtListener, a project of Free Law Project.
Sources
- SRCForm 14135 bears Catalog Number 54727S and revision 11-2024 (Form p.1).
- SRCIf applicant and taxpayer differ, attach copy of lien or list serial numbers (Form p.3).
- SRCSection 6325(b)(4) is exclusively for a property owner not named as the taxpayer on the notice of lien (Form p.2).
- SRCIf applying under 6325(b)(2)(A) and the applicant is the property owner but not the taxpayer, see also section 16 (Form p.2).
- SRCFor discharge requests under 6325(b)(1), a copy of deed(s) or title(s) for property remaining subject to the lien is required (Form p.2).
- SRCFor applications under 6325(b)(1), valuation information must also be provided for property remaining subject to the lien (Form p.2).
- SRCEnter 0.00 if no proceeds are anticipated (Form p.2).
- SRCRequired appraisal and additional valuations (county, informal, proposed selling price, etc.) must be attached (Form p.2).
Common confusion points
Do I need to attach a copy of the lien if I am the taxpayer?
The form asks for a copy only when applicant and taxpayer differ.
→ Check the box on page 3; if you are both, no attachment is needed.
Which section should I select for a property sale held in escrow?
Section 6325(b)(3) addresses proceeds held in escrow, but the description can be unclear.
→ Verify that the sale proceeds are indeed held in escrow before checking 6325(b)(3).
Can I enter 0.00 for expected proceeds if I anticipate no payment?
The form instructs to enter 0.00 when no proceeds are anticipated.
→ Confirm the expected proceeds field reads 0.00.
What valuation documents are required for a 6325(b)(1) request?
Multiple appraisal and valuation attachments are listed, which can be confusing.
→ Include a professional appraisal plus county valuation and any informal valuation as required.
If I am the property owner but not the taxpayer, do I need to reference section 16?
The form notes an additional reference for 6325(b)(2)(A) cases.
→ Review section 16 of the instructions to ensure compliance.
Do I need a Power of Attorney if an attorney represents me?
The form includes a checkbox for attaching Form 8821 or Form 2848.
→ Attach the appropriate form and check the corresponding box.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 14135 – Submit a corrected application with changes clearly marked.
Questions about IRS Form 14135
What is IRS Form 14135 used for?
Form 14135 asks for details about a tax lien and the property tied to it. It gathers information about the taxpayer, any applicant, and the property itself. The form also requires supporting documents like the deed, appraisal, and the lien itself. After completion, the IRS reviews the request to decide whether to discharge the lien.
Who must file IRS Form 14135?
The individual or business named on the notice of lien, or any other applicant such as a purchaser, transferee, or attorney filing on the taxpayer’s behalf, must file IRS Form 14135.
What information does IRS Form 14135 require?
Section 1 collects taxpayer name, SSN/EIN, address, and contact information; Section 2 gathers applicant details and relationship to the taxpayer; Section 8 describes the property; Section 9 requires an appraisal and valuation; Sections 10‑16 request copies of the lien, sales contract, title report, escrow agreement (if applicable), and the per‑jury declaration.
How do I complete IRS Form 14135?
Begin by completing Section 1 with the taxpayer’s identifying details, then fill Section 2 if the applicant differs from the taxpayer. Provide a full property description in Section 8 and attach the required appraisal in Section 9. Attach all supporting documents listed in Sections 10‑16, then sign the per‑jury declaration at the end of the form.
What happens if IRS Form 14135 is filed incorrectly?
Providing false or incomplete information can trigger penalties under the perjury declaration and may cause the discharge request to be denied.
Do I need to attach a copy of the lien if I am the taxpayer?
The form asks for a copy only when applicant and taxpayer differ. Check the box on page 3; if you are both, no attachment is needed.
Which section should I select for a property sale held in escrow?
Section 6325(b)(3) addresses proceeds held in escrow, but the description can be unclear. Verify that the sale proceeds are indeed held in escrow before checking 6325(b)(3).
Can I enter 0.00 for expected proceeds if I anticipate no payment?
The form instructs to enter 0.00 when no proceeds are anticipated. Confirm the expected proceeds field reads 0.00.
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