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Official form guide
Form 14135: Application for Certificate of Discharge of Property from Federal Tax Lien
IRS Form 14135 is the Application for Certificate of Discharge of Property from Federal Tax Lien, used by individuals or businesses to request removal of a tax lien. The form must be completed entirely, and attachments should be included as necessary.
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IRS Form 14135 - Application for Certificate of Discharge of Property from Federal Tax Lien
IRS Form 14135 is the Application for Certificate of Discharge of Property from Federal Tax Lien, used by individuals or businesses to request removal of a tax lien. The form must be completed entirely, and attachments should be included as necessary.
Risk Radar
Scan points- 1Failure to complete the entire application or attach necessary exhibits can result in requests for clarification from the IRS.
- 2Failing to complete the entire application, even if a section reads 'NA'.
- 3Omitting the required copy of the federal tax lien(s) when the applicant and taxpayer differ.
- 4Not attaching necessary supporting documentation (e.g., deed or title copies).
- 5Forgetting to sign and date Page 3 under penalty of perjury.
Plain English
This form allows an individual or business to ask the IRS to officially remove (discharge) a federal tax lien attached to their property. By filling this out, the filer requests official confirmation that the government no longer has a claim against that specific asset. The process ensures clear title for the property.
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 an individual or business needs to request a Certificate of Discharge of Property from a Federal Tax Lien.
- Do not use Form 14135 when you are only updating contact information on the existing lien notice; instead, update the notice directly if possible.
- Check Form 8821 instead when an attorney or representative is applying on behalf of another party.
Form selector
Use this form or another form?
Applying as a Purchaser/Transferee
This section covers new owners acquiring property subject to the lien.
✓ Check if you are also the applicant.
Requesting discharge under IRC 6325(b)(3)
Required when the application is tied specifically to an escrow/settlement process.
✓ Ensure all required escrow details are provided on Page 3.
Applying as a Third Party Owner
If you own the property but are not the taxpayer, this waiver must be checked for specific application types.
✓ Confirm whether your request falls under IRC 6325(b)(2).
Attaching a Power of Attorney
This proves someone other than the named individual is authorized to apply on their behalf.
✓ Ensure the attached Form 2848 aligns with your representation details.
Section 4 Attachment (Form 14135)
Deadline or filing window
The official source does not specify a trigger event deadline. However, completion is required when filing; this implies that the request must be submitted promptly following an agreement or sale. No specific extension window is stated on Form 14135 (Rev. 11-2024).
Checklist
What you need before filling it out
Taxpayer Name
Full name as it appears on notice of lien · Section 1, Page 1
Property Legal Description
Legible copy of deed or title showing legal description · Section 2 (Real Estate), Page 2
Appraisal Information
Professional appraisal, county valuation, informal valuation, etc. · Section 9, Page 2
Lien Serial Number(s)
Number(s) found near the top right corner on lien document(s) · Section 10, Page 3
Escrow Agreement Details
Type of account, name/depositary, payment conditions (for IRC 6325(b)(3)) · Section 15, Page 3
Waiver Declaration
Checkbox confirming understanding of limitations for Section 6325(b)(2) · Section 16, Page 3
Before you submit
- 1Complete all fields on Form 14135 (Rev. 11-2024)
- 2Ensure you have listed or attached the Taxpayer's full name exactly as it appears on the notice of lien.
- 3If applying for a property, verify that an appraisal or other valuation method is detailed in Section 9.
- 4Confirm that if the Applicant and Taxpayer differ, a complete copy of the federal tax lien(s) is attached (Section 10).
- 5Check the appropriate box in Section 16 if applying as a third party under IRC 6325(b)(2).
- 6Verify that all required signatures and titles are present on Page 3.
- 7Include any necessary supporting documents, such as sales contracts or title reports.
How to file this form
- 1Complete Section 1 (Taxpayer information) with the name and address exactly as it appears on the notice of lien.
- 2Fill out Sections 2, 3, and 4 to identify who is applying, their relationship, and any attorneys involved.
- 3Attach required exhibits based on your request type: include deeds/titles (Section 2), appraisal documentation (Section 9), and liens/contracts (Sections 10-13).
- 4Sign the application in Section 17 under penalties of perjury, then mail or submit to the IRS for processing.
Known limitations
- 1The application must be completed entirely; if a field does not apply, enter 'NA' (not applicable) [Instructions p.1].
- 2For applications under section 6325(b)(4), the selection provides a remedy under 7426(a)(4) specifically for a property owner not named as the taxpayer on the notice of lien [Instructions p.2].
- 3If applying under section 6325(b)(2)(A) and being the property owner but not the taxpayer, an additional reference to section 16 is required [Instructions p.2].
- 4For real estate applications, a legible copy of the deed or title showing the legal description is required [Instructions p.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.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is Revision 11-2024, dated November 2024. The source does not point to a separate 'latest information' page, but the revision date confirms the form's currency.
What changed or needs a fresh check
- Edition date — confirm Revision 11-2024 (November 2024)
- Catalog Number — confirm 54727S
- OMB Number — confirm 1545-2174
- Signature — ensure the required signature and title are present on Page 3.
- Required Attachments — verify that necessary supporting documents (like deeds or contracts) are included.
Quick Facts
Downloads
After you file
- 1Keep a copy of the completed Form 14135 (Rev. 11-2024) after filing.
- 2If the application requires attachments, ensure they are included as necessary for review by the IRS [Instructions p.1].
- 3Be prepared to provide additional information if the IRS requests clarification regarding the transaction details [Instructions p.1].
- 4A copy of the federal tax lien(s) is required if the applicant and taxpayer differ, which must be attached or listed [Instructions p.3].
Sources
- SRCForm 14135 is titled 'Application for Certificate of Discharge of Property from Federal Tax Lien' and has a revision date of 11-2024 [Instructions p.1].
- SRCThe application requires completing the entire form, entering 'NA' when appropriate, and including necessary attachments [Instructions p.1].
- SRCTaxpayer information (Section 1) must include the name as it appears on the notice of lien [Instructions p.1].
- SRCFor discharge requests under section 6325(b)(4), a specific remedy is provided for property owners not named as the taxpayer [Instructions p.2].
- SRCA legible copy of the deed or title showing legal description is required for real estate applications on Form 14135 [Instructions p.2].
- SRCIf the applicant and taxpayer differ, a copy of the federal tax lien(s) must be attached or listed in section 10 of Form 14135 [Instructions p.3].
Common confusion points
Should I fill out all 13 sections of Form 14135 even if some parts don't apply?
The instructions state to 'Complete the entire application,' so all fields should be addressed, using NA when appropriate.
→ Review Sections 1 through 13 on Form 14135.
When filling out Section 2 (Applicant Information), how do I know if I must check 'also the taxpayer'?
The instructions state to 'Check if also the taxpayer,' and a note directs the filer to see Section 10 for more guidance.
→ Check the box in Section 2 on Form 14135.
If the Applicant (Section 2) is not the Taxpayer (Section 1), what must I attach?
If the applicant is not the taxpayer, a copy of the lien must be attached as part of the application.
→ Ensure you include an attachment when completing Section 2 on Form 14135.
For Section 7 (Basis for discharge), which box do I select if the property sale isn't finalized yet?
If proceeds are anticipated but not guaranteed, selection 6325(b)(3) covers 'Proceeds from property sale held in escrow.'
→ Review the descriptions for each option in Section 7 on Form 14135.
If I select 6325(b)(2)(A) and am the owner but not the taxpayer, what else do I need to check?
A note under 6325(b)(2)(A) directs the filer to 'see also section 16' (though Section 16 is not listed in the excerpt, it implies a requirement).
→ Confirm selection 6325(b)(2)(A) and verify other requirements on Form 14135.
What must be attached for real property when completing Section 8?
For real estate, 'A legible copy of the deed or title showing the legal description is required.'
→ Ensure this document is included with your Form 14135 submission.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Not stated in the official source (However, Section 16 is referenced under 6325(b)(2)(A) and likely relates to another section on Form 14135.)
Questions about IRS Form 14135
What is IRS Form 14135 used for?
This form allows an individual or business to ask the IRS to officially remove (discharge) a federal tax lien attached to their property. By filling this out, the filer requests official confirmation that the government no longer has a claim against that specific asset. The process ensures clear title for the property.
Who must file IRS Form 14135?
The form must be filed by the taxpayer, or another party such as an applicant who is not the taxpayer but needs the lien removed. If the applicant is not the taxpayer, they must attach a copy of the lien to Form 14135.
What information does IRS Form 14135 require?
Part 1 collects Taxpayer information (name, SSN/EIN, address). Part 2 gathers Applicant information, and subsequent sections detail property descriptions, appraisal valuations, and copies of related documents like the tax lien(s) themselves.
When is IRS Form 14135 due?
The official source does not state a specific filing deadline; rather, it implies completion is required when the request is made. Attachments should be included as necessary to support the application.
Where do I file IRS Form 14135?
The form must be submitted to the Internal Revenue Service (IRS) via their designated channels. The instructions require that attachments and exhibits be included with the submission.
How do I complete IRS Form 14135?
The filer must complete all sections of Form 14135. After filling out the necessary data—such as Taxpayer and Applicant information—the filer must sign and provide their title (if applicable) on Page 3. The final submission requires a signature and date to declare that the application is true, correct, and complete under penalties of perjury.
What happens if IRS Form 14135 is filed incorrectly?
If the entire application is not completed, or if required attachments are missing, additional information may be requested from the filer or a third party to clarify transaction details.
Should I fill out all 13 sections of Form 14135 even if some parts don't apply?
The instructions state to 'Complete the entire application,' so all fields should be addressed, using NA when appropriate. Review Sections 1 through 13 on Form 14135.
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