Form 12451: Request for Relocation Expenses Allowance

Form 12451 is a request for a relocation expenses allowance. The form says to submit it only with an application for certificate of Discharge of Property under IRC section 6325(b)(2)(A) when relocation expenses are being requested in connection with the sale of a principal residence.

The form states that any amount approved will be deducted from sale proceeds and will not reduce the amount of your tax liability, and that the allowance is based upon inability to pay relocation expenses and is subject to limitations. It asks for taxpayer information, the property being sold, the new residence, the amount requested and an explanation of financial circumstances, followed by a signed attestation under penalties of perjury. If additional information is needed, the form says you will be contacted.

You can fill out Form 12451 free in your browser on this page and download the result without an account.

Top of page 1 of Form 12451: Request for Relocation Expenses Allowance, as printed by IRS

What's on Form 12451

Section I, lines 1 and 2

Taxpayer name and taxpayer identification number (EIN or SSN).

Lines 3 and 4

The address of the property being sold, and whether it is the taxpayer's principal residence, with Yes and No boxes.

Lines 5 and 6

The address of the new residence and the amount of relocation expenses requested, with documentation to support the requested expenses.

Line 7

An explanation of the taxpayer's financial circumstances, with supporting documentation.

Section II: Taxpayer Attestation

A declaration under penalties of perjury that the application, including all attachments, is true, correct and complete, with the taxpayer's signature and date.

How to fill out Form 12451

1
Lines 1 and 2
Enter the taxpayer name and the taxpayer identification number, either an EIN or an SSN.
2
Line 3
Enter the street, city, state and ZIP code of the property being sold.
3
Line 4
Mark an X in the Yes or No box to show whether the property is the taxpayer's principal residence. The form says a relocation allowance cannot be approved if No is checked.
4
Lines 5 and 6
Enter the address of the new residence and the amount of relocation expenses requested. The form asks for sufficient documentation to support the requested expenses.
5
Line 7
Explain the financial circumstances and attach supporting documentation. The form says the allowance is granted only when inability to pay relocation expenses is determined.
6
Section II
Sign and date the attestation under penalties of perjury.

Why fill Form 12451 on indox

You get the real form, filled in a browser tab, with nothing standing between you and the finished PDF.

Fill the form right in your browser, no software to install
Free to fill and free to download, with no account
The official blank straight from the IRS, not a copy someone retyped
Works on a phone, tablet or computer

Where it goes and what to expect

Where it goes

The form says to submit it only with an application for certificate of Discharge of Property under IRC section 6325(b)(2)(A). It prints no separate mailing address.

Effect on the tax owed

The form says any amount approved will be deducted from sale proceeds and will not reduce the amount of your tax liability.

Limitations

The form says the allowance is based upon inability to pay relocation expenses and is subject to limitations. It prints no fixed amount.

Follow-up

If additional information is needed to process the request, the form says you will be contacted.

Who fills out Form 12451?

Taxpayers selling a principal residence
The form is for relocation expenses requested in connection with the sale of a principal residence.
Applicants for a certificate of discharge
The form says to submit it only with an application for certificate of Discharge of Property under IRC section 6325(b)(2)(A).
Requests based on inability to pay
The form says the allowance may be granted only when inability to pay relocation expenses is determined by United States, and asks for an explanation of financial circumstances with supporting documentation.
Not for other property
Line 4 says that if No is checked because the property is not the taxpayer's principal residence, a relocation allowance cannot be approved.

The taxpayer completes and signs it, and it goes to the IRS with the application for a certificate of discharge.

Official sources and the blank

Official IRS form page
The agency’s own page for Form 12451.
Blank PDF
The official blank form, to print or fill by hand.

Do it all with indox

View all 94 tools

Questions about Form 12451

When is Form 12451 used?

The form says to submit it only with an application for certificate of Discharge of Property under IRC section 6325(b)(2)(A), when relocation expenses are requested in connection with the sale of a principal residence.

Does an approved allowance reduce the tax owed?

No. The form says any amount approved will be deducted from sale proceeds and will not reduce the amount of your tax liability.

Can it be used for a property that is not the principal residence?

The form says a relocation allowance cannot be approved if the No box on line 4 is checked.

What documentation does the form ask for?

Sufficient documentation to support the requested relocation expenses on line 6, and supporting documentation of the taxpayer's financial circumstances on line 7.

Is there a set allowance amount?

The form prints no amount. It says the allowance is based upon inability to pay relocation expenses and is subject to limitations.

Form 12451: Request for Relocation Expenses Allowance