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Federal Application for Certificate Discharging Property Subject to Estate Tax Lien
Extracted from PDF file 2024-federal-form-4422.pdf, last modified November 2024Application for Certificate Discharging Property Subject to Estate Tax Lien
Department of the Treasury–Internal Revenue Service 4422 OMB Number 1545-0328 Application for Certificate Discharging Property Subject to Estate Tax Lien Form (November 2024) As provided by Internal Revenue Code section 6325(c), I am applying for a certificate discharging property subject to an estate tax lien on property that belongs to, or forms part of, the gross estate of the decedent named below. Decedent's first name and middle initial Decedent's legal residence at date of death Decedent's last name Date of death Decedent's social security number (or assigned Estate's employer identification number (EIN) (if applicable) Internal Revenue Service number) If Form 706 or Form 706-NA has not been filed, provide estimate of tax due If Form 706 or Form 706-NA has been filed, provide date Amount of tax previously paid $ $ Give the gross estate values, exclusions, prior gifts, and deductions as reported on Form 706 or Form 706-NA. If Form 706 or Form 706-NA has not been filed, show approximate amounts. Gross Estate Values Gifts Real estate $ Total adjusted taxable gifts that have been reported or will be reported on Form 709 $ Stocks and bonds $ Total gift tax paid or payable $ Mortgages, notes, and cash $ Insurance on decedent's life $ Jointly owned property $ Transfers during decedent's life $ Marital deduction $ Powers of appointment $ State death tax deduction $ Annuities $ Charitable deductions $ Other miscellaneous property $ Other deductions $ Total Gross Estate Deductions Funeral and administrative expenses Debts, mortgages, and liens of decedent $ $ $ Total Deductions $ Qualified Conservation Easement Exclusion $ Exclusions Deceased spousal unused exclusion (DSUE) amount from predeceased spouse. $ Is estate electing an IRC 2032A election to specially value certain farm and business real property Yes No Request granted or will be requested to defer payment of estate taxes. If Yes, complete next line Yes No Payment deferred as provided by IRC section (“x” applicable box) Purchaser name and address 6161 6163 6166 Purchaser relationship to applicant and decedent Consideration paid or to be paid $ Catalog Number 41642G www.irs.gov Form 4422 (Rev. 11-2024) Applicant relationship to estate (Executor, Administrator, or other title) Applicant name and address Applicant phone number ( Authorized representative name and address, if applicable (Provide Form 2848, Power of Attorney and Declaration of Representative) ) Authorized representative phone number ( ) Authorized representative fax number ( ) Physical address or description of the property being sold Provide a statement giving your reason for applying for this certificate Under penalties of perjury, I declare that I have examined this application, including accompanying schedules, exhibits, affidavits and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Applicant Sign here ► Signature Date signed Authorized Representative Sign here ► Signature Date signed Catalog Number 41642G www.irs.gov Form 4422 (Rev. 11-2024) Instructions for Completing Form 4422, Application for Certificate Discharging Property Subject to Estate Tax Lien 1. An executor, beneficiary, or purchaser can apply for a discharge of property from estate tax lien if an estate is required to file Form 706 or Form 706-NA estate tax return, and property included in the gross estate is sold or will be sold. If the executor is not appointed, qualified, and acting in the United States, the estate will need a transfer certificate instead of a discharge of property from estate tax lien. See IRS.gov Transfer Certificate Filing Requirements for the Estates of Nonresidents not Citizens of the United States and Transfer Certificate Filing Requirements for the Estates of Nonresident Citizens of the United States. Submit your application at least 45 days before the transaction date the certificate of discharge is needed to allow sufficient time for the IRS to review your application. 2. An estate tax lien only attaches to property includable on a Form 706 or Form 706-NA estate tax return. If an estate does not have a Form 706 or Form 706-NA filing requirement, the estate, beneficiary, or purchaser does not need to apply for an estate tax lien discharge. See IRS.gov/Form706, United States Estate (and Generation-Skipping Transfer) Tax Return, and IRS.gov/Form706NA, United States Estate (and Generation-Skipping Transfer) Tax Return, for estate tax return filing requirements. If the estate does not have a Form 706 or Form 706-NA filing requirement but still needs a letter from the IRS in order to sell the property, complete Form 4422 and only provide letters testamentary, a list of assets the decedent had an interest in at the date of their death, the date of death value of the assets, and a copy of the sales contract. 3. If the estate is required to file Form 706 or Form 706-NA, attach any of the following documents that apply: • Letters testamentary • Complete legal description of the property and provide copy of the deed • Copy of will • Copy of sales contract • Closing statement (or proposed closing statement) • Copy of the current title report • Appraisal or basis of the valuation • Copy of the Form 706 or Form 706-NA with applicable schedules (if filed) • If the estate tax return is not filed, provide a draft of Form 706 or Form 706-NA or provide a list of assets the decedent had an interest in at the date of their death and the date of death value of the assets. 4. If you want to provide permission to the Internal Revenue Service to contact individuals or companies when determining if the discharge is appropriate, submit Form 8821, Tax Information Authorization. If you want to authorize an individual to represent you before the IRS, provide Form 2848, Power of Attorney and Declaration of Representative. 5. The Internal Revenue Service may request that you furnish additional information and will investigate your application to determine whether to issue the certificate. You will be informed of the outcome. 6. If Form 706 or Form 706-NA has not yet been filed or if the Internal Revenue Service has not completed our review of Form 706 or Form 706-NA, we will determine on a case by case basis the amount of funds, if any, the estate will be required to either prepay from the sale proceeds or have held in escrow. 7. Submit the completed Form 4422 and all supporting documents to the following address or fax number: Internal Revenue Service Estate Tax Advisory Group 55 South Market St. Mail Stop 5350 San Jose, CA 95113-2324 E-fax number: 877-477-9243 To contact us by fax, you can either use a fax machine or online fax service. Protect yourself when sending digital data by understanding the fax service's privacy and security policy. 8. If you need a discharge of property described on Notice of Federal Estate Tax Lien Forms 668-H or 668-J, send the request to the Estate Tax Advisory Group at the above address or fax number. If you have any questions, contact the Estate Tax Advisory Group at (669) 229-1504. This is not a toll-free number. Catalog Number 41642G www.irs.gov Form 4422 (Rev. 11-2024) Paperwork Reduction Act You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by section 6103. The time needed to complete and file this form will vary depending on individual circumstances. The estimated average time is: Preparing and sending the form to the IRS should involve 30 minutes. The estimated burden for individual taxpayers filing this form is approved under OMB control number 1545-0328 . If you have comments concerning the accuracy of the time estimate or suggestions for making this form simpler, we would be happy to hear from you. You can send your comments to Internal Revenue Service, Tax Forms and Publications Division, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not send Form 4422 to this address. Catalog Number 41642G www.irs.gov Form 4422 (Rev. 11-2024)
Form 4422 (Rev. 11-2024)
More about the Federal Form 4422 Corporate Income Tax TY 2024
We last updated the Application for Certificate Discharging Property Subject to Estate Tax Lien in January 2025, so this is the latest version of Form 4422, fully updated for tax year 2024. You can download or print current or past-year PDFs of Form 4422 directly from TaxFormFinder. You can print other Federal tax forms here.
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Form Sources:
The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal Form 4422 from the Internal Revenue Service in January 2025.
About the Corporate Income Tax
The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.
Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.
Historical Past-Year Versions of Federal Form 4422
We have a total of twelve past-year versions of Form 4422 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2024 Form 4422
Form 4422 (Rev. 11-2024)
2023 Form 4422
Form 4422 (Rev. 2-2018)
2022 Form 4422
Form 4422 (Rev. 2-2018)
2021 Form 4422
Form 4422 (Rev. 2-2018)
2020 Form 4422
Form 4422 (Rev. 2-2018)
2019 Form 4422
Form 4422 (Rev. 2-2018)
2018 Form 4422
Form 4422 (Rev. 2-2018)
2017 Form 4422
Form 4422 (Rev. 3-2017)
2016 Form 4422
Form 4422 (Rev. 3-2017)
2015 Form 4422
Form 4422 (Rev. 11-2013)
2012 Form 4422
Form 4422 (Rev. 4-2010)
2011 Form 4422
Form 4422 (Rev. 4-2010)
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