Form 14134 (Application for Certificate of Subordination of Federal Tax Lien)
The form that asks the IRS to let another creditor move ahead of its lien. The lien stays; its position changes.
Full Definition
Form 14134 applies for a certificate of subordination.
Subordination does not remove the lien. The IRS describes it as not removing the lien but allowing other creditors to move ahead of the IRS, which it states may make it easier to get a loan or a mortgage.
That is the difference from discharge, and the two forms are otherwise near-identical in structure. Discharge takes the lien off one asset. Subordination leaves it on and changes who is first in line against it.
Like Form 14135, this form is built around a transaction: it asks for the taxpayer as named on the notice of lien, then for the applicant with a relationship field, because the applicant is frequently a lender rather than the taxpayer. The IRS instructs to complete the entire application, enter NA where appropriate, and include attachments and exhibits as necessary, and states additional information may be requested to clarify the details of the transactions.
Publication 784 is the IRS instruction booklet. A denial is appealable under the Collection Appeals Program.
What to do next
Work out which certificate the transaction actually needs. A refinance usually needs subordination on Form 14134; a sale usually needs discharge on Form 14135. Applying for the wrong one costs the time the transaction does not have.
Sources
- Form 14134, Application for Certificate of Subordination of Federal Tax Lien — Internal Revenue Service, retrieved 2026-08-21
- Publication 784, Instructions on How to Apply for a Certificate of Subordination of Federal Tax Lien — Internal Revenue Service, retrieved 2026-08-21
Last reviewed 2026-08-21 by Tax Resolution Clarity editorial.
Sourced to primary IRS materials and editorially reviewed. Not reviewed by a tax professional. Not tax advice.
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Where to go next
The IRS publishes the rules this page describes. Your own notice governs your dates.