OMB control number

Discharge from or Subordination of Federal Tax Lien

OMB 1545-2174 · TREAS/IRS.

OMB 1545-2174

Internal Revenue Code (IRC) section 6325 addresses releases of liens or discharges of property. Treasury Regulations section 301.6325-1(b)(5) requires any person seeking a certificate of discharge of property from a federal tax lien to submit an application in writing to the IRS. Treasury Regulations section 301.6325-1(d)(4) requires any person seeking a certificate of subordination of a federal tax lien to submit an application in writing to the IRS. These forms will provide guidance to ensure proper documentation is submitted to the Agency.

The latest form for Discharge from or Subordination of Federal Tax Lien expires 2027-04-30 and can be found here.

OMB Details

Form 14134 - Application for Certificate of Subordination of Federal Tax Lien

Federal Enterprise Architecture: General Government - Taxation Management

Form Form 14134Application for Certificate of Subordination of Federal Tax LienFillable PrintableForm

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