Tax Relief AnswersIRS Form 14135: Discharge of Property From a Tax Lien
The short answer
Form 14135 is the application for a certificate of discharge, which removes a federal tax lien from one specific property, often so it can be sold or refinanced. The IRS federal tax lien page describes discharge that way, and IRS Publication 783 says to mail the completed form to the IRS Advisory Consolidated Receipts office at least 45 days before the transaction date. The current revision of Form 14135 is November 2024 (checked November 2026), and no Spanish version is listed. Discharge does not cancel the tax debt; the lien stays on your other property.
Form 14135 at a glance
| Item | What irs.gov shows |
|---|---|
| Purpose | Ask the IRS to discharge (remove) the federal tax lien from a specific property |
| Current revision | November 2024; no Spanish version listed. Publication 783: December 2022 |
| Who can apply | The taxpayer named on the lien, or another applicant, such as a new owner, with a copy of the lien |
| Lead time | Publication 783 asks for at least 45 days before the transaction date |
| How it is sent | By mail to IRS Advisory Consolidated Receipts, Florence, Kentucky (address in Publication 783) |
| Online option | None shown |
Who files it
The form has separate sections for the taxpayer, the applicant, the purchaser or new owner, a representative (with Form 8821 or 2848 attached) and the lender or escrow company. An applicant who is not the taxpayer attaches a copy of the lien. The form asks you to choose the section of the law the request falls under, IRC 6325(b)(1), (b)(2)(A), (b)(2)(B), (b)(3) or (b)(4); Publication 783 explains each one.
Discharge and the other lien options
The IRS lien page lists four ways to reduce a lien's effect, each with its own IRS form or publication:
| Option | What it does |
|---|---|
| Release | Ends the lien; the IRS says it releases the lien within 30 days after the debt is paid in full |
| Discharge (Form 14135) | Removes the lien from a specific property |
| Subordination (Publication 784) | Lets another creditor move ahead of the IRS, for example for a loan |
| Withdrawal (Form 12277) | Removes the public notice of lien; you still owe the tax |
Where and how it is submitted
Publication 783 says to mail Form 14135 and its attachments to IRS Advisory Consolidated Receipts in Florence, Kentucky, at the address printed in the publication, and to see Publication 4235 for the Collection Advisory office contacts. For a sale with an escrow agreement under section 6325(b)(3), it says not to send payment with the application; the draft escrow agreement comes first. A denial can be appealed with Form 9423, whose instructions list denied discharge certificates among the actions it covers.
Steps
- Get a copy of the notice of federal tax lien and the sale or refinance details.
- Download the current Form 14135 and Publication 783 from irs.gov.
- Read Publication 783 to see which section of the law applies.
- Gather the documents it lists, such as an appraisal and a copy of the sales contract or purchase agreement.
- Mail the package at least 45 days before closing and keep a copy.
Common mistakes
- Applying a week before closing. Publication 783 asks for 45 days.
- Expecting discharge to end the debt. The lien remains on your other property and the balance is still owed.
- Sending payment with a 6325(b)(3) application before the escrow agreement is approved.
Related pages: federal tax lien, lien vs levy, the lien checklist and Form 12153 for a hearing after a lien filing.
FAQ
What is IRS Form 14135 used for?
Form 14135 applies for a certificate of discharge, which removes a federal tax lien from a specific property. The current revision is November 2024, checked November 2026.
How far in advance should I file Form 14135?
IRS Publication 783 asks you to submit the application at least 45 days before the date of the transaction that needs the certificate.
Where do I send Form 14135?
By mail to IRS Advisory Consolidated Receipts in Florence, Kentucky, at the address printed in Publication 783. Publication 4235 lists Collection Advisory office contacts.
Does a discharge pay off my tax debt?
No. Discharge removes the lien from one property only; the debt and the lien on your other property remain until the balance is paid or the lien is released.