Form 668(Y) (Notice of Federal Tax Lien)
The public document the IRS files to alert creditors that a federal tax lien exists. The lien and the notice of it are two different things.
Full Definition
Form 668(Y) is the document the IRS files in the public record to give notice of a federal tax lien.
The distinction it embodies is the one people most often miss. The IRS states a federal tax lien EXISTS after it assesses the liability, sends a bill explaining how much you owe, and you neglect or refuse to fully pay in time. Filing Form 668(Y) is a separate act: the IRS states it "files a public document, the Notice of Federal Tax Lien, to alert creditors that the government has a legal right to your property".
So the lien can exist without the notice. The notice is what makes it visible to lenders, title companies and anyone searching the recording office.
Two identifiers on the document matter later: its serial number, which Form 12277 says is found near the top, and the recording office it was filed with. Both are asked for on any application to withdraw it.
What to do next
If a lien notice has been filed, note the serial number and the recording office from the document itself. Those are what any later application — withdrawal on Form 12277, discharge on Form 14135, subordination on Form 14134 — asks for first.
Sources
- Understanding a federal tax lien — Internal Revenue Service, retrieved 2026-08-20
- Form 12277, Application for Withdrawal of Filed Form 668(Y), Notice 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.