Federal Application for Certificate of Subordination of Federal Tax Lien

Application for Certificate of Subordination of Federal Tax Lien
Form 14134 (Rev. 10-2024)
Department of the Treasury - Internal Revenue Service

Form

14134

(October 2024)

OMB Number
1545-2174

Application for Certificate of Subordination of
Federal Tax Lien

Complete the entire application. Enter NA (not applicable), when appropriate. Attachments and exhibits should be included as
necessary. Additional information may be requested to clarify the details of the transaction(s).
1. Taxpayer information (individual or business named on the notice of lien)
Name (individual first, middle initial, last or business) as it appears on notice of lien

Primary Social Security number

Name continuation (individual first, middle initial, last or business d/b/a)

Secondary Social Security number

Address (number, street, P.O. box)

Employer identification number

City

State

Telephone number (with area code)

Fax number (with area code)

2. Applicant information

ZIP code

Check if also the taxpayer (if not the taxpayer, attach copy of lien. See Sec. 10)

Name (first, middle initial, last)

Relationship to taxpayer

Address (number, street, P.O. box)

City

State

Telephone number (with area code)

Fax number (with area code)

3. Property owner

ZIP code

Check if also the applicant
Relationship to taxpayer

4. Attorney/Representative information

Attached: Form 8821 or Power of Attorney Form 2848

Name (first, middle initial, last)

Yes

No

Interest represented (e.g. taxpayer, lender, etc.)

Address (number, street, P.O. box)

City

State

ZIP code

Telephone number (with area code)

Fax number (with area code)

5. Lending/Finance company
Company name

Contact name

Contact telephone number

Type of transaction (for example, loan consolidation, refinance, etc)

Catalog Number 54726H

www.irs.gov

Form 14134 (Rev. 10-2024)

Page 2
6. Monetary information
Amount of existing loan (if refinancing)
Amount of new loan
Amount to be paid to the United States (6325(d)(1) applications only)
7. Basis for Subordination
Check the box below that best addresses what you would like the United States to consider in your application for subordination.
(Publication 784 has additional descriptions of the Internal Revenue Code sections listed below.)
6325(d)(1)

the United States will receive an amount equal to the lien or interest to which the certificate of subordination is
issued (provide amount in Section 6)

6325(d)(2)

the issuance of the certificate of subordination will increase the government's interest and make collection of the
tax liability easier. (Complete and attach a signed and dated statement describing how the amount the
United States may ultimately realize will increase and how collection will be facilitated by the
subordination)
Statement

Attached

N/A

8. Description of property (for example, 3 bedroom rental house; 2002 Cessna twin engine airplane, serial number AT919000000000X00; etc.)

Address of real property (if this is personal property list the address where the property is located)
Address (number, street, P.O. box)

City

State

Real estate
Legible copy of deed or title showing legal description

ZIP code

Attached

N/A

9. Appraisal and valuations
Appraisal (professional appraisal completed by a disinterested third party but it is not required for a subordination)

Attached

OR one of the following valuations
County valuation of property (real property)

Attached

Informal valuation of property by disinterested third party

Attached

Proposed selling price (for property being sold at auction)

Attached

Other

Attached

Catalog Number 54726H

www.irs.gov

Form 14134 (Rev. 10-2024)

Page 3
10. Copy of notice(s) of federal tax lien (complete if applicant and taxpayer differ)

Attached

No

Attached

No

Attached

No

OR list the serial number(s) found near the top right corner on the lien document(s) (if known)

11. Copy of the proposed loan agreement (if available)
AND
Describe how subordination is in the best interests of the United States

12. Copy of a current title report (required for subordination)
OR

List encumbrances with seniority over the Federal Tax Lien. Include name and address of the holder; description of the encumbrance,
e.g., mortgage, state lien, etc.; date of agreement; original loan amount and interest rate; amount due at time of application; and family
relationship, if applicable. Include any line of credit advances beginning the 46th day after the notice of federal tax lien (NFTL) was filed,
through the date you submit your application, and include expected advances through the date the certificate will be issued (attach
additional sheets as needed)

13. Copy of proposed closing statement (aka HUD-1)

Attached

No

OR
Itemize all proposed costs, commissions, and expenses of any transfer or sale associated with property (attach additional sheets as
needed)

14. Additional information that may have a bearing on this request, such as pending
litigation, explanations of unusual situations, etc., is attached for consideration

Yes

No

15. Declaration
Under penalties of perjury, I declare that I have examined this application, including any accompanying schedules, exhibits, affidavits,
and statements and to the best of my knowledge and belief it is true, correct and complete.
Signature

Title (if business)

Date

Signature

Title

Date

Catalog Number 54726H

www.irs.gov

Form 14134 (Rev. 10-2024)