IRS · Official form

Form 4422, Application for Certificate Discharging Property Subject to Estate Tax Lien

Form 4422 asks the IRS to release specific property from the federal estate tax lien, usually so an estate can sell real estate before the estate tax is fully settled. Fill in the official PDF below.

Fill out 4422 in the editor Download the blank PDF Quick fill on this page

This is the genuine IRS PDF, unmodified. Source: IRS official page.

What is 4422?

When someone dies, a federal estate tax lien automatically attaches to the property in the estate. Form 4422, Application for Certificate Discharging Property Subject to Estate Tax Lien, is how the executor asks the IRS to discharge a particular property from that lien, most often because the estate needs to sell it with clear title.

The application describes the property, the planned transfer, and the estate’s tax situation. If the IRS approves, it issues a certificate of discharge for that property; it may require the sale proceeds to be held in escrow or paid toward the estate tax first.

Who files 4422?

Executors and administrators selling estate real estate before the estate tax liability is finally determined or paid
Estate representatives who need clear title for a closing while Form 706 is still being processed
Fiduciaries or their attorneys handling a transfer of property that remains subject to the estate tax lien

How to fill out 4422

Enter the decedent’s information and the executor or applicant’s name and contact details.
Describe the property to be discharged, including its legal description and appraised or sale value.
Explain the planned sale or transfer and how the proceeds will be handled.
Attach the documents the form calls for, such as the sale contract, appraisal, and a copy of the estate tax return if filed.
Download the completed PDF, sign it, and submit it to the IRS well ahead of your closing date, following the current submission instructions at irs.gov.

Quick fill 4422 on this page

Prefer to see the form itself while you type? Open 4422 in the editor to fill it on the actual pages, add a signature, and download.

These are the form's own fields, in the order they appear on the pages. Fill in what you know; anything left blank stays a fillable field in the PDF, so you can finish it in any PDF reader. Nothing you type here is sent to IRS.

Page 1 40 fields

As provided by Internal Revenue Code § 6325(c), I apply for a certificate discharging property subject to an estate tax lien. This property

Decedent's last name.

Date of death.

Decedent's legal residence at date of death.

Decedent's social security number (or assigned Internal Revenue Service number).

Estate's Employer identification number (E I N) (if applicable).

If Form 706 or Form 706-N A has not been filed, provide estimate of tax due.

If Form 706 or 706-N A 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-N A. If Form 706 or Form 706-N A

Is estate electing an I R C 2032 A election to specially value certain farm and business real property. Yes.

Is estate electing an I R C 2032 A election to specially value certain farm and business real property. No.

Request granted or will be requested to defer payment of estate taxes. If Yes complete next line. Yes.

Request granted or will be requested to defer payment of estate taxes. If Yes, complete next line. No.

Payment deferred as provided by I R C section (“x” applicable box). 6161.

Payment deferred as provided by I R C section (“x” applicable box). 6163.

Payment deferred as provided by I R C section (“x” applicable box). 6166.

Purchaser name and address.

Relationship to applicant and decedent.

Consideration paid or to be paid.

Page 2 11 fields

Applicant name and address.

Applicant relationship to estate (Executor, Administrator, or other title).

Applicant phone number. 3 digit area code.

Applicant phone number. 7 digit phone number.

Attorney representative name and address (Provide Form 2848, Power of Attorney and Declaration of Representative).

Attorney phone number for applicant. 3 digit area code.

Attorney phone number for applicant. 7 digit phone number.

Fax number of attorney for applicant. 3 digit area code.

Fax number of attorney for applicant. 7 digit phone number.

Physical address or description of the property being sold.

Provide a statement giving your reason for applying for this certificate.

Lock the PDF after filling (values become permanent, fields are removed)

Processed on our own servers, never sent to a third-party service. Files are deleted automatically after two hours, and you can delete them sooner from the result screen.

Frequently asked questions

Why would an estate need a discharge before closing?

Title companies generally will not insure a sale while the federal estate tax lien attaches to the property. A certificate of discharge removes that specific property from the lien so the sale can close.

How early should Form 4422 be submitted?

Well before the planned closing. Processing takes time and the IRS may ask for more documents or require an escrow arrangement, so build in as much lead time as you can.

Does a discharge mean the estate tax is settled?

No. It only releases the named property from the lien. The estate still owes whatever estate tax is due, and the IRS often requires proceeds to be escrowed or applied to the tax.

Form 4422, Application for Certificate Discharging Property Subject to Estate Tax Lien

What is 4422?

Who files 4422?

How to fill out 4422

Quick fill 4422 on this page

Frequently asked questions

Related forms

Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return

Form 4421, Declaration of Executor’s Commissions and Attorney’s Fees

Form 4768, Application for Extension of Time To File a Return and/or Pay U.S. Estate (and Generation-Skipping Transfer) Taxes