A “discharge” removes the Notice of Federal Tax Lien (NFTL) from a specific property; however, the lien remains attached to all other property and future rights to property.
View our interactive tax map to see where you are in the tax process. It could help you navigate your way through the IRS.
Discharge of the NFTL is filed as public record. Both the original NFTL and the discharge of the NFTL will show on public record, but the discharge acts to remove lien on a specific piece of property. The NFTL remains in effect and continues to attach your property and future rights to property.
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The NFTL has been filed against your assets and you would like the lien removed a specific property. The IRS may consider granting a discharge of the NFTL to remove the lien from the property.
There are various reasons you may be considering discharge of the NFTL, including when you are selling a property and the lien needs to be removed from the property so that enforcement action, such as seizure, does not affect the new owner. See Publication 783, Instructions on how to apply for a Certificate of Discharge from Federal Tax Lien, for a full list of circumstances where IRS will consider discharge of the NFTL.
To request IRS consider discharge, complete Form 14135, Application for Certificate of Discharge of Property from Federal Tax Lien.
See Publication 783, Instructions on how to apply for a Certificate of Discharge from Federal Tax Lien, for more information on how to request discharge.
Once the IRS has reviewed your application for discharge of the NFTL, they will issue Letter 4025, Letter Advising of Action on Application for Discharge of Property from Federal Tax Lien, with its determination and any required action you need to take. If the IRS denies your request, you will be advised of your right to appeal under the Collection Appeals Program (CAP).
See Lien Relief for additional options to address the NFTL.
Understanding your notice or letter
For more specifics on your notice, visit Understanding your IRS Notice or Letter on IRS.gov or Understanding a Federal Tax Lien.
If you still need help
The Taxpayer Advocate Service is an independent organization within the IRS that helps taxpayers and protects taxpayers’ rights. We can offer you help if your tax problem is causing a financial difficulty, you’ve tried and been unable to resolve your issue with the IRS, or you believe an IRS system, process, or procedure just isn’t working as it should. If you qualify for our assistance, which is always free, we will do everything possible to help you.
Visit www.taxpayeradvocate.irs.gov or call 
1-877-777-4778.
Low Income Taxpayer Clinics (LITCs) are independent from the IRS and TAS. LITCs represent individuals whose income is below a certain level and who need to resolve tax problems with the IRS. LITCs can represent taxpayers in audits, appeals, and tax collection disputes before the IRS and in court. In addition, LITCs can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Services are offered for free or a small fee. For more information or to find an LITC near you, see the LITC page on the TAS website or Publication 4134, Low Income Taxpayer Clinic List.
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Lien Discharge
