4422

Application for Certificate Discharging Property Subject to Estate Tax Lien

Agency
IRS
Revision
Rev. 5-2025
Fillable fields
57
Pages
4
Official source
IRS form page
Checked
October 21, 2026
Fill 4422 online
Page 1 of form 4422

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

Form 4422 is the Application for Certificate Discharging Property Subject to Estate Tax Lien. The form says it is filed as provided by Internal Revenue Code section 6325(c), to apply for a certificate discharging an estate tax lien on property that belongs to, or forms part of, the gross estate of a decedent.

The instructions printed on the form say an executor, beneficiary, or purchaser can apply when an estate is required to file Form 706 or Form 706-NA and property included in the gross estate is sold or will be sold. They also say an estate tax lien only attaches to property includable on a Form 706 or Form 706-NA return.

The completed application and its supporting documents go to the IRS Advisory Consolidated Receipts office in Florence, Kentucky, by mail or e-fax. You can fill out Form 4422 free in your browser on this page and download the result without an account.

What's on Form 4422

Decedent and estate details

Decedent's name, date of death, legal residence at date of death, social security number or assigned IRS number, and the estate's EIN if applicable.

Estate tax status

An estimate of tax due if Form 706 or Form 706-NA has not been filed, the filing date if it has, and the amount of tax previously paid.

Gross estate values

Real estate, stocks and bonds, mortgages, notes and cash, insurance on the decedent's life, jointly owned property, lifetime transfers, powers of appointment, annuities and other property, with a total.

Gifts, deductions and exclusions

Adjusted taxable gifts and gift tax reported on Form 709, deductions such as funeral and administrative expenses and the marital deduction, and the DSUE and conservation easement exclusions.

Elections and payment deferral

Yes or No questions on an IRC 2032A special valuation election and on deferral of estate tax payments, with boxes for sections 6161, 6163 and 6166.

Sale details and signatures

The property's physical address or description, a statement giving the reason for applying, and signature lines for the applicant and any authorized representative.

How to fill out Form 4422

  1. 1

    Decedent information

    Enter the decedent's name, date of death, legal residence, SSN or assigned IRS number, and the estate's EIN if there is one.

  2. 2

    Estate figures

    Give the gross estate values, exclusions, prior gifts, and deductions as reported on Form 706 or Form 706-NA. The form says to show approximate amounts if the return has not been filed.

  3. 3

    Election questions

    Mark Yes or No for the 2032A election and for a request to defer payment of estate taxes. If deferral applies, mark section 6161, 6163 or 6166.

  4. 4

    Purchaser and property

    Enter the purchaser's name, address and relationship, the consideration, and the physical address or description of the property being sold.

  5. 5

    Reason and signatures

    Write a statement giving the reason for applying. The applicant signs and dates under penalties of perjury, and an authorized representative signs if one is used.

  6. 6

    Supporting documents

    The instructions list documents that apply, such as letters testamentary, the deed and legal description, the will, the sales contract, a closing statement, a title report and an appraisal.

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Where it goes, timing and attachments

Where to send it

The instructions say to submit Form 4422 and all supporting documents to Internal Revenue Service, Advisory Consolidated Receipts, 7940 Kentucky Drive, Mail Stop 2850A, Florence, KY 41042-2915, or to e-fax number 844-201-8382.

Timing

The instructions say to submit the application at least 45 days before the transaction date the certificate of discharge is needed, to allow time for IRS review.

If Form 706 is not filed

Attach a draft Form 706 or Form 706-NA, or a list of the decedent's assets with date of death values. The instructions say the IRS decides case by case what, if anything, is prepaid from the sale proceeds or held in escrow.

IRS review

The instructions say the IRS may request additional information, will investigate the application to decide whether to issue the certificate, and will inform the applicant of the outcome.

Contacts and representation

Form 8821, Tax Information Authorization, lets the IRS contact individuals or companies about the discharge. Form 2848 authorizes a representative.

Questions

The instructions list the Estate Tax Advisory Group at (669) 229-1504 and note that this is not a toll-free number.

Related forms

Who files Form 4422?

  • Executors and administrators

    The instructions name the executor as one of the people who can apply. The applicant line asks for the relationship to the estate: executor, administrator, or other title.

  • Beneficiaries

    The instructions say a beneficiary can also apply for a discharge of property from the estate tax lien when the estate is required to file Form 706 or Form 706-NA.

  • Purchasers of estate property

    A purchaser can apply too. The form asks for the purchaser's name and address, relationship to the applicant and decedent, and the consideration paid or to be paid.

  • Authorized representatives

    A representative can sign for the applicant. The form asks for the representative's name, address, phone and fax, and says to provide Form 2848, Power of Attorney and Declaration of Representative.

  • Estates without a U.S. executor

    The instructions say that if the executor is not appointed, qualified, and acting in the United States, the estate needs a transfer certificate instead of a discharge.

The form is completed by an applicant connected to the estate or the sale and is sent to the IRS. The applicant states their relationship to the estate, for example executor or administrator.

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Questions about Form 4422

Who can apply with Form 4422?

The instructions say an executor, beneficiary, or purchaser can apply when the estate is required to file Form 706 or Form 706-NA and property in the gross estate is sold or will be sold.

Does an estate with no Form 706 filing requirement need a discharge?

The instructions say it does not need to apply, because the lien only attaches to property includable on Form 706 or Form 706-NA. If it still needs an IRS letter to sell, it completes Form 4422 with letters testamentary, an asset list with date of death values, and the sales contract.

How early should the application be sent?

The instructions say at least 45 days before the transaction date the certificate of discharge is needed.

Can Form 4422 be faxed?

Yes. The instructions give e-fax number 844-201-8382 next to the Florence, KY mailing address.

What about property on Form 668-H or 668-J?

The instructions say a request to discharge property described on Notice of Federal Estate Tax Lien Forms 668-H or 668-J goes to the same address or fax number.

Will the estate have to set aside sale proceeds?

If Form 706 or Form 706-NA is not filed or not yet reviewed, the instructions say the IRS decides case by case the amount, if any, to prepay from the sale proceeds or hold in escrow.