12277

Application for Withdrawal of Filed Form 668(Y), Notice of Federal Tax Lien (Internal Revenue Code Section 6323(j))

Agency
IRS
Revision
Rev. 10-2011
Fillable fields
22
Pages
2
Official source
IRS form page
Checked
October 21, 2026
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Page 1 of form 12277

Form 12277: Application for Withdrawal of Filed Form 668(Y), Notice of Federal Tax Lien

Form 12277 is the IRS Application for Withdrawal of Filed Form 668(Y), Notice of Federal Tax Lien, under Internal Revenue Code section 6323(j). The Privacy Act Notice says the primary purpose of the form is to apply for withdrawal of a notice of federal tax lien (NFTL), and that the information is needed to determine whether the notice can be withdrawn.

The application identifies the taxpayer and the lien, the current status of the lien (open, released or unknown), the reasons for the request and an explanation of its basis, signed under penalties of perjury. If the IRS decides to withdraw the NFTL, the instructions say it files a Form 10916(c), Withdrawal of Filed Notice of Federal Tax Lien, in the recording office where the original NFTL was filed and provides a copy.

You can fill out Form 12277 free in your browser on this page and download it without an account.

What's on Form 12277

Sections 1 to 3: who is applying

Taxpayer name as shown on the NFTL, SSN or EIN, and the representative or the name and title of a business contact person.

Sections 4 to 8: contact information

Address, city, state, ZIP code and phone number of the taxpayer or representative.

Section 9: the lien notice

A copy of the Form 668(Y) attached if available, or its serial number, the date it was filed and the recording office where it was filed.

Section 10: lien status

Open, Released or Unknown. The instructions say Open means a balance is still owed, Released means the lien has been satisfied or is no longer enforceable, and Unknown means the status is not known.

Section 11: reasons

Boxes for a lien filed prematurely or not in accordance with IRS procedures, an installment agreement, withdrawal that will facilitate collection, and the best interest of the taxpayer and the government.

Section 12 and affirmation

An explanation of the basis for the request with supporting documents, then the signature of the taxpayer or representative, a title if a business, and the date.

How to fill out Form 12277

  1. 1

    Sections 1 and 2

    Enter the taxpayer's name and SSN or EIN as shown on the Notice of Federal Tax Lien.

  2. 2

    Section 3

    Enter the name of the person completing the application if it differs from the taxpayer, such as a representative. For a business taxpayer, enter the name and title of the person applying. Otherwise leave it blank.

  3. 3

    Sections 4 through 8

    Enter the current contact information of the taxpayer or the representative.

  4. 4

    Section 9

    Attach a copy of the NFTL to be withdrawn if available. Without a copy, the instructions say to enter the other information known about it to help the IRS process the request.

  5. 5

    Sections 10 and 11

    Check the current status of the lien and the reason or reasons for the request. The instructions say a request to withdraw a released NFTL generally checks the last box, the best interest provision.

  6. 6

    Section 12 and sign

    Give a detailed explanation of the events or situation behind the reasons, attaching extra sheets and documents as needed. Sign and date, and a person applying for a business enters their title.

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Where to mail it and what happens next

Where to mail

The instructions say to mail it to the IRS office assigned the account. If none is assigned or it is uncertain, mail it to IRS, ATTN: Advisory Group Manager, in the area of the taxpayer's residence or principal place of business, using Publication 4235, Advisory Group Addresses.

Review

The application is reviewed, more information may be requested, and the applicant is contacted about the determination.

If the lien notice is withdrawn

The IRS files Form 10916(c), Withdrawal of Filed Notice of Federal Tax Lien, in the recording office where the original NFTL was filed and provides a copy.

If it is not withdrawn

The instructions say the IRS gives notice of the decision and provides information about the rights to appeal it.

Notifying others

On written request with names and addresses, the IRS notifies credit reporting agencies, financial institutions or creditors of the withdrawal. The request serves as authority to release that information.

Extra copies later

Additional copies of the withdrawal notice are requested in writing from the Advisory Group Manager, with the taxpayer's name, current address, taxpayer identification number and the other items the instructions list.

Related forms

Who fills out Form 12277?

  • Taxpayers named on a lien notice

    Section 1 holds the taxpayer name as shown on the Notice of Federal Tax Lien and section 2 the SSN or EIN. The Privacy Act Notice says applying for a withdrawal is not required.

  • Representatives

    Section 3 is for the name of the person completing the application when it differs from the taxpayer, for example a taxpayer representative, who can also sign.

  • Business taxpayers

    For a business taxpayer, section 3 holds the name and title of the person making the application, and that person enters their title next to the signature.

  • Taxpayers in installment agreements

    One listed reason covers a taxpayer who entered into an installment agreement that did not provide for a lien notice to be filed, with a box for a Direct Debit Installment Agreement.

  • Taxpayer Advocate requests

    Another reason covers the taxpayer, or the Taxpayer Advocate acting on the taxpayer's behalf, believing withdrawal is in the best interest of the taxpayer and the government.

The taxpayer named on the lien notice applies, or a representative or business contact applies for them. The application goes to the IRS.

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Questions about Form 12277

What does Form 12277 do?

It applies for withdrawal of a filed Form 668(Y), Notice of Federal Tax Lien, under Internal Revenue Code section 6323(j).

What do Open, Released and Unknown mean?

The instructions say Open means a balance is still owed on the listed liabilities, Released means the lien has been satisfied or is no longer enforceable, and Unknown means the status is not known.

Where is Form 12277 mailed?

To the IRS office assigned the account, or to the Advisory Group Manager for the area. Publication 4235, Advisory Group Addresses, lists the offices.

What happens if the withdrawal is approved?

The IRS files Form 10916(c) in the recording office where the original NFTL was filed and provides a copy.

Can credit agencies be told about the withdrawal?

Yes. The instructions say the IRS notifies the credit reporting agencies, financial institutions or creditors named in a written request.

Can a released lien notice be withdrawn?

The instructions mention requesting withdrawal of a released NFTL and say such a request generally checks the best interest box in section 11.

Is filing Form 12277 required?

The Privacy Act Notice says applying for a withdrawal is not required, but the information on the form is needed for the IRS to consider one.