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Form 4422: Application for Certificate Discharging Property Subject to Estate Tax Lien
IRS Form 4422 is an Application for Certificate Discharging Property Subject to Estate Tax Lien, which allows a property to be discharged from an estate tax lien when sold or scheduled to be sold. The estimated average time to prepare and send the form is 30 minutes.
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IRS Form 4422 - Application for Certificate Discharging Property Subject to Estate Tax Lien
IRS Form 4422 is an Application for Certificate Discharging Property Subject to Estate Tax Lien, which allows a property to be discharged from an estate tax lien when sold or scheduled to be sold. The estimated average time to prepare and send the form is 30 minutes.
Risk Radar
Scan points- 1Failing to provide required documentation (e.g., Letters testamentary) when filing Form 4422 is a high risk.
- 2Filing without providing a statement giving your reason for applying on Form 4422.
- 3Omitting the consideration paid or to be paid amount on Form 4422.
- 4Not including Letters testamentary when required by an estate filing requirement.
- 5Submitting Form 4422 but failing to include a copy of the sales contract.
Plain English
This form asks the IRS to officially remove a claim (lien) on a specific piece of property that belongs to someone who has passed away, especially if an estate tax was owed. By submitting Form 4422, you are asking the IRS to certify that the lien can be discharged so the property can be sold freely.
Submission Date
- Filing date: 2025-06-02 22:10:16
- 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 executor, beneficiary, or purchaser needs to apply for a certificate discharging property subject to an estate tax lien because property is being sold or will be sold from an estate that requires filing Form 706 or Form 706-NA.
- Do not use it when the estate does not have a requirement to file Form 706 or Form 706-NA, but still needs a letter from the IRS to sell the property (in which case, complete Form 4422 and attach specific documents).
- Check Form 706 or Form 706-NA instead when the estate is required to file one of those forms.
Form selector
Use this form or another form?
Estate requires filing Form 706/706-NA
Property included in gross estate is being sold or will be sold, necessitating a discharge application.
✓ Check the specific property's details on the form.
Estate needs IRS letter but has no filing requirement
Complete this form and attach letters testamentary, asset list, date of death value, and sales contract.
✓ Ensure all required attachments are included with the submission.
Executor is not appointed/qualified in the US
An estate needs a transfer certificate instead of a discharge if the executor does not meet residency requirements.
✓ Review IRS guidelines for nonresidents/non-citizens.
Estate has no filing requirement and doesn't need an IRS letter
The estate, beneficiary, or purchaser does not need to apply for this lien discharge at all.
✓ Confirm the lack of Form 706/706-NA filing requirement.
Not stated in the official source
Deadline or filing window
The application is needed if property included in the gross estate is sold or will be sold, provided the estate requires filing Form 706 or Form 706-NA. If these forms are not yet filed or reviewed by the IRS, the amount of funds required may be determined on a case-by-case basis.
Checklist
What you need before filling it out
Property being discharged
Specific description of the property being sold · Form 4422 (p.2)
Applicant's relationship to estate
Executor, Administrator, or other title · Form 4422 (p.2)
Required filing status
Estate must be required to file Form 706 or Form 706-NA · Form 4422 (p.3, Instruction 1)
Submission deadline
At least 45 days before the transaction date · Form 4422 (p.3, Instruction 1)
E-fax number
844-201-8382 · Form 4422 (p.3, Instruction 7)
Required attachment (if filing requirement exists)
Any supporting documents that apply (e.g., sales contract) · Form 4422 (p.3, Instruction 3)
Before you submit
- 1Confirm the application is being filed by an executor, beneficiary, or purchaser.
- 2Verify that the estate requires filing Form 706 or Form 706-NA (unless applying for a letter without this requirement).
- 3Ensure all required gross estate values are listed on page 1.
- 4Confirm the property description and the reason for applying are provided on page 2.
- 5Check that the submission date is at least 45 days prior to the transaction date.
- 6If applicable, verify the Authorized Representative has signed and dated their portion of Form 4422.
- 7Attach all relevant supporting documents listed in Instruction 3 (if filing requirement exists).
How to file this form
- 1Complete all required fields on Form 4422, including providing the property description and stating the reason for applying.
- 2Verify that the application is submitted at least 45 days before the transaction date when the certificate of discharge is needed.
- 3Attach any applicable supporting documents (such as a sales contract or letters testamentary) to Form 4422.
- 4Submit the completed Form 4422 and all attachments to IRS Advisory Consolidated Receipts, or fax it using E-fax number 844-201-8382.
- 5Keep a copy of the fully executed Form 4422 for your records.
Known limitations
- 1If an estate does not have a Form 706 or Form 706-NA filing requirement, the executor, beneficiary, or purchaser does not need to apply for this certificate.
- 2If the executor is not appointed, qualified, and acting in the United States, the estate will require a transfer certificate instead of a discharge of property from estate tax lien.
- 3The application must be submitted at least 45 days before the transaction date if the certificate of discharge is needed to allow sufficient time for IRS review.
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->The current edition is Revision 5 (Rev. 5-2025), dated May 2025. The source does not specify a separate 'latest information' page, but the catalog number 41642G indicates this version.
What changed or needs a fresh check
- Edition date — confirm Revision 5 (Rev. 5-2025) is used.
- Catalog Number — confirm 41642G is listed on the form.
- Mailing address — confirm Internal Revenue Service Advisory Consolidated Receipts, 7940 Kentucky Drive, Mail Stop 2850A, Florence, KY 41042-2915.
- Signature — ensure both Applicant and Authorized Representative (if applicable) sign and date the form.
- OMB Number — confirm 1545-0328 is present on the form.
Quick Facts
Downloads
After you file
- 1Keep a copy of the completed Form 4422, as it serves as proof of the application.
- 2If an authorized representative is listed on Form 4422, ensure they provide their signature and date signed.
- 3The estimated average time to prepare and send this form is 30 minutes.
- 4Comments regarding the accuracy of the time estimate or suggestions for simplification can be sent to the Internal Revenue Service at 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224 (but do not send Form 4422 to this address).
Sources
- SRCForm p.1 — The application is made as provided by Internal Revenue Code section 6325(c) for a certificate discharging property subject to an estate tax lien.
- SRCForm p.1 — If Form 706 or Form 706-NA has not been filed, the applicant must provide an estimate of tax due and gross estate values/exclusions/gifts/deductions.
- SRCForm p.2 — The application requires the filer to state their relationship to the estate (Executor, Administrator, or other title).
- SRCForm p.3 — An executor, beneficiary, or purchaser can apply for a discharge of property from estate tax lien if an estate is required to file Form 706 or Form 706-NA.
- SRCForm p.3 — The application must be submitted at least 45 days before the transaction date if the certificate of discharge is needed.
- SRCForm p.3 — Required accompanying documents include letters testamentary, complete legal description of the property and copy of the deed, and a copy of the will.
Common confusion points
Who must file Form 4422?
An executor, beneficiary, or purchaser can apply for a discharge of property from an estate tax lien if an estate is required to file Form 706 or Form 706-NA estate tax return, and the property included in the gross estate is sold or will be sold.
What happens if the executor isn't appointed, qualified, and acting in the U.S.?
The estate needs a transfer certificate instead of a discharge of property from estate tax lien.
→ Check IRS.gov for Transfer Certificate Filing Requirements for the Estates of Nonresidents not Citizens of the United States or Nonresident Citizens of the United States.
When should I submit Form 4422?
The application must be submitted at least 45 days before the transaction date when the certificate of discharge is needed.
→ Confirm the required transaction date and ensure submission happens well in advance.
Does an estate need to file Form 4422 even if it doesn't require a Form 706 or Form 706-NA filing?
Yes, if the estate does not have a Form 706 or Form 706-NA filing requirement but still needs a letter from the IRS in order to sell the property, complete Form 4422.
→ Verify that you are applying for a letter/certificate even without a mandatory return filing.
What information must be attached if the estate is required to file Form 706 or Form 706-NA?
Any of the following documents apply: (Not specified in detail on p.3, but implies attachment).
→ Check the form itself when completing the application to see which specific attachments are relevant.
Where should I send my completed Form 4422?
If requesting a discharge for property described on Notice of Federal Estate Tax Lien Forms 668-H or 668-J, send the request to the address listed on the form (or fax number).
The specific mailing/fax details are on the form itself.
→ Confirm the correct address and fax number before mailing or sending electronically.
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Questions about IRS Form 4422
What is IRS Form 4422 used for?
This form asks the IRS to officially remove a claim (lien) on a specific piece of property that belongs to someone who has passed away, especially if an estate tax was owed. By submitting Form 4422, you are asking the IRS to certify that the lien can be discharged so the property can be sold freely.
Who must file IRS Form 4422?
An executor, beneficiary, or purchaser must apply for a discharge of property from estate tax lien using Form 4422.
What information does IRS Form 4422 require?
The form collects detailed information such as the applicant's name and address, the relationship to the estate, the physical address/description of the property being sold, and the consideration paid or to be paid. If required, supporting documents like Letters testamentary or a copy of the sales contract must also be provided.
When is IRS Form 4422 due?
The timing depends on whether the estate is required to file Form 706 or Form 706-NA; otherwise, it can be completed when needed to sell property. The source does not specify a fixed filing deadline date.
Where do I file IRS Form 4422?
Completed Form 4422 and supporting documents must be sent to Internal Revenue Service Advisory Consolidated Receipts at 7940 Kentucky Drive Mail Stop 2850A, Florence, KY 41042-2915. The form can also be faxed to E-fax number: 844-201-8382.
How do I complete IRS Form 4422?
First, complete all fields on Form 4422, including providing a statement explaining the reason for applying. Next, ensure you attach any applicable supporting documents (like Letters testamentary or sales contracts). Finally, both the Applicant and Authorized Representative must sign and date the form before sending it.
What happens if IRS Form 4422 is filed incorrectly?
If the application is incomplete or incorrect, the Internal Revenue Service may request additional information and investigate the application before issuing the certificate. Failure to provide necessary documentation could delay the issuance of the discharge.
What happens if the executor isn't appointed, qualified, and acting in the U.S.?
The estate needs a transfer certificate instead of a discharge of property from estate tax lien. Check IRS.gov for Transfer Certificate Filing Requirements for the Estates of Nonresidents not Citizens of the United States or Nonresident Citizens of the United States.
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