Form 14135 (Application for Certificate of Discharge of Property from Federal Tax Lien)

Full Definition

Form 14135 applies for a certificate of discharge, which removes a federal tax lien from a specific piece of property while leaving the lien in place against everything else.

It is the form a sale runs through. The lien attaches to all the taxpayer's property; a buyer will not take title with it attached; the discharge is what clears that one asset.

The form is structured around the transaction rather than around the taxpayer. It asks for the taxpayer as named on the notice of lien, then separately for the APPLICANT, with a checkbox for whether the applicant is also the taxpayer and a field for their relationship to the taxpayer — because the person who needs the discharge is often a buyer, a lender or a title company rather than the person who owes the tax.

The IRS instructs: "Complete the entire application. Enter NA (not applicable), when appropriate. Attachments and exhibits should be included as necessary." It states additional information may be requested of you OR A THIRD PARTY to clarify the details of the transaction.

Publication 783 is the IRS instruction booklet for preparing this application. A denial is appealable — the instructions to Form 9423 list denials of lien certificate requests among the actions that can go to the Collection Appeals Program.

Sources

• Form 14135, Application for Certificate of Discharge of Property from Federal Tax Lien — Internal Revenue Service, retrieved 2026-08-21
• Publication 783, Instructions on How to Apply for a Certificate of Discharge from Federal Tax Lien — Internal Revenue Service, retrieved 2026-08-21

Last reviewed 2026-08-21 by Tax Resolution Clarity editorial.