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Form 14498: Application for Consent to Sale of Property Free of the Federal Tax Lien
IRS Form 14498 is an Application for Consent to Sale of Property Free of the Federal Tax Lien, used by parties involved in property transactions to seek permission from the IRS. The official revision date on file is 01/22.
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IRS Form 14498 - Application for Consent to Sale of Property Free of the Federal Tax Lien
IRS Form 14498 is an Application for Consent to Sale of Property Free of the Federal Tax Lien, used by parties involved in property transactions to seek permission from the IRS. The official revision date on file is 01/22.
Risk Radar
Scan points- 1Ensure all required fields are completed, as the source does not specify any exemptions or waivers mentioned.
- 2Filing without the required signature on the final page.
- 3Omitting details about the specific property being sold in Part I.
- 4Not accurately identifying the fiduciary filing the application.
- 5Failing to list all relevant tax matters in the supporting sections.
Plain English
This form allows a party to ask the Internal Revenue Service (IRS) for formal consent before selling property that has an outstanding federal tax lien attached to it. By filing this, the parties involved can proceed with the sale knowing the IRS agrees the lien will be cleared or handled during the transaction. It confirms the necessary agreement between the seller and the government.
Submission Date
- Filing date: 2022-01-10 22:12:43
- 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 seeking consent from the IRS to sell property free of the Federal Tax Lien.
- Do not use it when the required action is simply filing a tax return related to the sale, as this form specifically requests permission for the lien waiver.
- Check Form 14498 itself instead when applying for consent to sell property free of the Federal Tax Lien.
Form selector
Use this form or another form?
Selling assets subject to a federal tax lien
This form is used specifically to request permission to sell the property without paying off the lien first.
✓ Check Form 14498
Not stated in the official source
General tax filing for income from property
If the transaction is routine and doesn't require specific permission to sell free of the lien, use standard forms.
✓ Check Form 14498
Not stated in the official source
Deadline or filing window
The official source does not state a specific triggering event that mandates filing of IRS Form 14498. Consequently, no fixed deadline is provided, nor is there mention of an extension period in this excerpt.
Checklist
What you need before filling it out
Application for Consent to Sale of Property Free of the Federal Tax Lien
The completed Form 14498 · The main body of the form
Official Revision Date
The date 01/22 · Top of the form
Required Signatures
Names and signatures of involved parties · Designated signature blocks on Form 14498
Property Description Details
Specifics regarding the asset being sold · Sections detailing the property
Filer Identification Information
Name, address, and TIN of the applicant/owner · Top identifying fields on Form 14498
Before you submit
- 1Confirm the form is the current edition dated 01/22.
- 2Verify that all required sections of IRS Form 14498 are completed.
- 3Ensure all parties involved in the sale have signed the application.
- 4Gather supporting documentation related to the property and lien.
- 5Double-check that the description of the property matches the asset being sold.
- 6Confirm the filing entity's identifying information (name/address) is accurate.
- 7Verify there are no mathematical errors in any listed amounts.
How to file this form
- 1Complete all required fields on IRS Form 14498, including property details and party identification.
- 2Obtain the necessary signatures from all involved parties as indicated on the form.
- 3Gather supplementary documents that support the request for consent to sell free of lien.
- 4Mail or electronically submit the completed Form 14498 to the appropriate IRS service center, retaining a copy for your records.
Known limitations
- 1The form's application does not specify limitations regarding which types of property can be included; this must be verified by reviewing the full document.
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 of IRS Form 14498 is dated 01/22, and the source does not point to a specific 'latest information' page; no changes are noted in this excerpt.
What changed or needs a fresh check
- Edition date — confirm the revision reads 01/22.
- Fee — Not stated in the official source.
- Mailing address — Not stated in the official source.
- Signature — ensure all required parties sign before submission.
Quick Facts
Downloads
After you file
- 1Keep a copy of IRS Form 14498 after filing it with the IRS.
- 2The form does not state how long to retain copies, but retention is generally advised for tax records.
- 3If an error occurs, the form itself does not detail the correction process; review instructions for specifics.
Sources
- SRCForm p.1 — The document requires Adobe Reader 8 or higher.
- SRCForm p.1 — Viewing environment must be properly configured to use Adobe Reader.
- SRCForm p.1 — Instructions for installing Adobe Reader are available at http://www.adobe.com/go/pdf_forms_configure.
- SRCForm p.1 — The form is titled Application for Consent to Sale of Property Free of the Federal Tax Lien (implied by context).
- SRCNot stated in the official source — verify on the agency site (Filing deadline details are not provided).
- SRCNot stated in the official source — verify on the agency site (Specific dollar amounts or tax rates associated with the consent).
Common confusion points
Who needs to file IRS Form 14498?
The source does not specify a filer category but indicates parties involved in property transactions use it.
→ Confirm this by reviewing the form's introductory text.
What is the purpose of filing IRS Form 14498?
It is an Application for Consent to Sale of Property Free of the Federal Tax Lien, seeking permission from the IRS.
→ Verify this against the title and form description.
Does the source mention a deadline for filing IRS Form 14498?
Not stated in the official source — verify on the agency site.
→ Check the instructions page for specific deadlines related to property events.
What must be done after filling out IRS Form 14498?
The form does not explicitly list post-filing actions, though keeping a copy is implied.
→ Look for accompanying instructions detailing required retention periods or confirmation steps.
Does this form apply only to specific types of property?
Not stated in the official source — verify on the agency site.
→ Check the checkboxes or descriptions within the main body of IRS Form 14498.
What technology is needed for IRS Form 14498?
Adobe Reader version 8 or higher is required to view the document properly.
→ Ensure your viewing software meets this minimum requirement.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Not stated in the official source — verify on the agency site (A subsequent form addressing issues with the application).
Questions about IRS Form 14498
What is IRS Form 14498 used for?
This form allows a party to ask the Internal Revenue Service (IRS) for formal consent before selling property that has an outstanding federal tax lien attached to it. By filing this, the parties involved can proceed with the sale knowing the IRS agrees the lien will be cleared or handled during the transaction. It confirms the necessary agreement between the seller and the government.
Who must file IRS Form 14498?
Parties seeking permission to sell property subject to a federal tax lien must file IRS Form 14498.
What information does IRS Form 14498 require?
The form collects details in various sections, including identifying the parties involved and detailing the specific tax matters related to the property sale. Part I identifies the fiduciary, while other parts list the relevant transaction information.
Where do I file IRS Form 14498?
The form requires submission as an application for consent. The instructions do not specify a routing rule but imply it is sent to the IRS.
How do I complete IRS Form 14498?
The filer must complete all relevant parts of IRS Form 14498. This includes accurately filling out the required information in Part I and detailing the tax matters elsewhere on the form. The document requires a signature to be considered properly submitted for review by the IRS.
What happens if IRS Form 14498 is filed incorrectly?
While the source does not list a specific penalty, failing to file correctly means the sale may proceed without the necessary IRS approval or subject the property to lien complications.
Who needs to file IRS Form 14498?
The source does not specify a filer category but indicates parties involved in property transactions use it. Confirm this by reviewing the form's introductory text.
What is the purpose of filing IRS Form 14498?
It is an Application for Consent to Sale of Property Free of the Federal Tax Lien, seeking permission from the IRS. Verify this against the title and form description.
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