Lien Subordination
Does not remove the lien, but lets another creditor move ahead of the IRS in priority.
Full Definition
Subordination does not remove the lien. It allows other creditors to move ahead of the IRS, which the IRS states may make it easier to get a loan or a mortgage. Eligibility is set out in Publication 784, Instructions on How to Apply for a Certificate of Subordination of Federal Tax Lien. Like discharge, subordination is a Collection Advisory Group matter rather than a routine lien request.
What to do next
Read Publication 784 on irs.gov for eligibility, and raise it with your lender early if a loan or refinance is the reason you need it.
Sources
- Understanding a federal tax lien — Internal Revenue Service, retrieved 2026-08-20
Last reviewed 2026-08-20 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.