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Form 14135 Fillable Forms Hub (2010–2025)
Form 14135 allows taxpayers to formally request that the IRS remove its federal tax lien from a specific property, enabling a sale or transfer process.
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Who Should Use This Form 14135 Hub?
- Homeowners with a pending sale — Use this hub if a federal tax lien is blocking your property sale from closing without a clean title.
- Taxpayers seeking lien discharge — Use this hub if you want to remove the IRS lien from one specific property while resolving your tax debt.
- Property owners with existing equity — Use this hub if your remaining encumbered property is worth at least double the outstanding federal tax liability.
- Third-party property owners — Use this hub if you own the property but are not personally responsible for the underlying tax debt on record.
- Real estate attorneys and agents — Use this hub for a plain-language reference guide to help clients navigate the lien discharge application process.
- Tax professionals and enrolled agents — Use this hub if you are preparing Form 14135 and need a structured overview of the discharge criteria and steps.
Who Must File Form 14135?
Form 14135, Application for Certificate of Discharge of Property from Federal Tax Lien, is filed by taxpayers or authorized representatives seeking the removal of an IRS lien from specific property. Governed by Internal Revenue Code Section 6325(b), the form must be submitted with supporting documents at least 45 days before a planned sale or transfer. IRS Publication 783 outlines in detail the filing requirements and instructions.
Property Owners Selling Real Estate
File Form 14135 when selling property requiring the removal of a federal tax lien for a clear title transfer.
Taxpayers Whose Property Has No Lien Value
If senior liens fully consume property value, leaving no remaining equity for the IRS lien interest.
Sellers Paying the IRS at Closing
Use this form when the sale proceeds will satisfy IRS lien obligations directly during the property closing process.
Third-Party Owners of Encumbered Property
File if your property carries another taxpayer’s federal lien and you seek discharge from that encumbrance.
Estates and Fiduciaries Managing Liened Assets
Use this form when administering estate property affected by a federal tax lien against the deceased taxpayer.
Taxpayers with Double-Value Remaining Property
File if the retained property value is at least twice the total outstanding balance of federal tax liens.
How Form 14135 Works
When you file Form 14135, the IRS reviews your request to determine whether discharging the property serves the government’s financial interest. A discharge removes the federal tax lien only from the specific property listed in the application, while the lien remains attached to other assets. Under IRC Section 6325(b), the IRS examines title reports, appraisals, and settlement details before deciding eligibility. If approved, the agency issues a Certificate of Discharge, although the taxpayer’s underlying federal tax debt still remains legally enforceable.
Select Your Tax Year
Not Sure Which Year to File?
Form 14135 vs. Other Federal Tax Lien Relief Options
Several IRS forms address federal tax lien relief, but each serves a different purpose. Choosing the correct form depends on your specific situation and goal.
What Happens If You Don't File Form 14135
Ignoring a federal tax lien on property you need to sell or transfer carries serious consequences. The lien does not expire on its own and will complicate every transaction.
Sale Falls Through at Title
A title search always reveals a federal tax lien. Most buyers and their lenders will refuse to proceed with a purchase when a lien is discovered, causing deals to collapse during escrow and leaving you without the sale proceeds needed to resolve the debt.
Property Transfer Is Blocked
Transferring property to a family member, trust, or business entity without addressing the lien is ineffective. The federal tax lien follows the property regardless of who holds title, and the transfer does not extinguish the government's legal interest in the asset.
Lien Compounds With Interest and Penalties
Federal tax liens accrue interest and penalties on the underlying liability while the lien remains active. Delaying the discharge application increases the total amount owed, which can reduce the equity available and make the discharge calculation less favorable to you.
IRS May Levy and Seize the Property
If you remain non-compliant and do not resolve the lien, the IRS has the legal authority to levy your real estate and seize it for forced sale. A forced sale typically yields less than market value, leaving less to apply toward your outstanding tax debt.
Credit and Financing Remain Disrupted
Federal tax liens appear on credit reports and public records. Without a discharge or other resolution, lenders will see the encumbrance, making it extremely difficult to obtain new financing, home equity loans, or business credit lines tied to the encumbered property.
Always Use the Correct Year's Form 14135
The IRS regularly updates Form 14135, and submitting an outdated version may delay processing or cause rejection. The latest revision is November 2024, shown in the form’s lower-left corner.
Always download a current copy from IRS.gov before filing. Older versions may omit required fields or fail to update references, forcing the IRS to request corrections and potentially delaying approval beyond the required 45-day pre-settlement submission window.
Verify the revision date before filing. The revision date appears in the bottom-left corner of Form 14135. If you saved a version months or years ago, discard it and download the current edition. The IRS processes applications based on the version submitted, and older forms may omit mandatory fields introduced in later revisions that affect discharge eligibility determination.
Match the form year to the tax periods on the lien. Your application must identify the specific tax periods covered by the Notice of Federal Tax Lien. If those periods span multiple years, ensure that the form version you are filing is compatible with the lien documentation you are submitting to avoid discrepancies during IRS review and verification.
Common Situations We See
If any of these sound familiar, you are in the right place. These are the most common reasons taxpayers visit this page.
How to File Form 14135 Correctly
Filing Form 14135 requires careful preparation and supporting documentation. Submit the application at least 45 days before your scheduled settlement or sale date.
Step 1: Gather Your Tax Lien Information
Obtain a copy of the Notice of Federal Tax Lien identifying affected tax periods and property. Verify the lien number, filing date, and recording location through the IRS or a professional title search before preparing Form 14135 and supporting documentation for submission.
Step 2: Determine Your Basis for Discharge Under IRC 6325(b)
Review the discharge provisions described in Form 14135 and IRS Publication 783 before completing your application. Select the option that best fits your situation, including property with no remaining IRS equity, sufficient double-value collateral, or direct payment of sale proceeds to the IRS at closing.
Step 3: Complete All Sections of Form 14135
Enter the taxpayer, applicant, buyer, escrow, and lender information exactly as listed on the notice of federal tax lien. Include Form 2848 if an authorized representative prepares or submits the application on behalf of the taxpayer requesting the discharge certificate.
Step 4: Assemble Required Supporting Documents
Attach supporting documents, including the federal tax lien notice, title report, property appraisal, purchase agreement, and settlement statement. Incomplete or missing documentation is a common reason for IRS processing delays and may trigger follow-up requests before the agency approves and issues a discharge certificate.
Step 5: Submit to the Correct IRS Advisory Office
Send Form 14135 and supporting documents to the IRS Collection Advisory office responsible for the property’s location. Use IRS Publication 4235 to verify the correct mailing address. Sending the package by certified mail provides proof of timely submission and documented delivery for IRS processing and review.
Step 6: Follow Up and Respond to IRS Requests Promptly
The IRS may issue Letter 4025 to request additional information or to provide a determination regarding your application. Respond within the stated deadline because failure to reply on time can result in the IRS closing the discharge request without approval.
Common Filing Mistakes
- Submitting Form 14135 fewer than 45 days before the scheduled settlement date
- Using an outdated Form 14135 revision downloaded from unofficial or unreliable online sources
- Omitting the required professional appraisal establishing the property’s current fair market value
- Failing to include all lien periods listed on the federal tax lien notice
- Not attaching Form 2848 when representatives or attorneys prepare the discharge application
- Missing IRS follow-up deadlines and triggering the automatic closure of the discharge application
Federal Tax Return Form Hubs
Looking for a different form? Browse all federal tax return form hubs.
What Do You Want to Do Next?
Choose the option that best fits your tax situation right now.
Frequently Asked Questions (FAQs)
What is Form 14135 actually used for?
Form 14135 is used to request a Certificate of Discharge that removes a federal tax lien from a specific property. The discharge only affects that property and does not eliminate the taxpayer’s underlying IRS debt. The federal tax lien may still remain attached to other assets until the liability is resolved.
How is Form 14135 different from Form 14134?
Form 14134 requests lien subordination, allowing another creditor to gain priority over the IRS lien while the lien remains attached. Form 14135 requests discharge, which removes the federal tax lien from a specific property entirely. Both forms provide different types of relief authorized under Internal Revenue Code Section 6325.
How long does the IRS take to process a Form 14135 application?
IRS processing times vary depending on case complexity and document completeness. The IRS recommends submitting Form 14135 at least 45 days before settlement. Applications involving missing documents, valuation disputes, or additional advisory review may require substantially more time, making early preparation and submission extremely important for avoiding closing delays.
Can I sell my house with a federal tax lien attached?
You may negotiate the sale of property with a federal tax lien, but the lien generally must be resolved before closing. Buyers and lenders usually require a clear title. Filing Form 14135 allows the IRS to discharge the lien from the property, often in exchange for receiving part of the sale proceeds.
What documents do I need to attach to Form 14135?
Common supporting documents include a professional appraisal, a notice of federal tax lien, a title report, a purchase agreement, and a HUD-1 settlement statement. Taxpayers using representatives must also attach Form 2848. IRS Publication 783 provides detailed instructions identifying all documents required for a complete discharge application package.
What happens if my Form 14135 application is denied?
If the IRS denies your application, it will issue Letter 4025 explaining the reasons and available appeal rights. Taxpayers may correct deficiencies and resubmit the application, or pursue alternatives such as subordination, installment agreements, or an Offer in Compromise, depending on their financial and property circumstances.