Independent form guide. BrieflyGo is not affiliated with or endorsed by IRS, USCIS, SSA, DOL, or any U.S. government agency. Official forms are sourced from public government websites.
Official form guide
Form 12277: Application for Withdrawal of Filed Form 668(Y), Notice of Federal Tax Lien (Internal Revenue Code Section 6323(j))
IRS Form 12277 is an Application for Withdrawal of a filed Form 668(Y) notice of federal tax lien. Taxpayers or their representatives use it to request the IRS remove an open, released, or unknown lien, attaching supporting documentation.
Need help with Form 12277?
Open it in the AI Editor for field guidance, checks, and PDF export.
Need help? AI Editor guides you through every field of Form 12277.
Start filling →Form Overview
IRS Form 12277 - Application for Withdrawal of Filed Form 668(Y), Notice of Federal Tax Lien (Internal Revenue Code Section 6323(j))
IRS Form 12277 is an Application for Withdrawal of a filed Form 668(Y) notice of federal tax lien. Taxpayers or their representatives use it to request the IRS remove an open, released, or unknown lien, attaching supporting documentation.
Risk Radar
Scan points- 1Providing false information can lead to penalties.
- 2Omitting the taxpayer’s SSN or EIN in Sections 1‑2.
- 3Failing to attach a copy of the NFTL when one is available.
- 4Not checking the current lien status box in Section 10.
- 5Leaving all reason‑for‑withdrawal boxes unchecked in Section 11.
Plain English
This form lets a taxpayer or their authorized representative ask the IRS to cancel a federal tax lien. You explain why you want it withdrawn, provide the lien copy if you have it, and sign the request.
Submission Date
- Filing date: 2012-07-17 00:00:00
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
AI co-pilot
Fill it faster. Catch mistakes before you file.
What this form is for
- Use this form when you are requesting the IRS withdraw a filed Form 668(Y) notice of federal tax lien.
- Do not use it when you are not seeking to withdraw a notice of federal tax lien.
- Check Form 10916(c) instead when you need the IRS’s official withdrawal notice.
Form selector
Use this form or another form?
Need IRS‑filed withdrawal notice after approval
It is the official document the IRS files in the recording office to remove the lien
✓ Verify IRS has approved the withdrawal
Provide original lien details for the request
Serial number, filing date, and recording office are taken from the original notice
✓ Have a copy of Form 668(Y) or its details ready
Require additional copies of the withdrawal notice later
Additional copies are obtained by a written request referencing this form
✓ Confirm written request includes taxpayer name, address, and copy of the notice
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Taxpayer Name (section 1)
Taxpayer name as on the NFTL · Notice of Federal Tax Lien (Form 668(Y))
Social Security/Employer Identification No. (section 2)
SSN or EIN · Notice of Federal Tax Lien (Form 668(Y))
Copy of Form 668(Y) (section 9)
Copy of original notice or serial number, filing date, recording office · Original Form 668(Y) or its record
Current status of lien (section 10)
Checked box (Open, Released, Unknown) · Lien status known from IRS records
Signature (affirmation)
Signature of taxpayer or representative · Signature line on Form 12277
Before you submit
- 1Verify Taxpayer Name matches the Notice of Federal Tax Lien
- 2Verify SSN/EIN matches the Notice of Federal Tax Lien
- 3Attach a copy of the original Form 668(Y) if available
- 4If no copy, provide serial number, filing date, and recording office of the NFTL
- 5Mark the correct current status box for the lien
- 6Complete the explanation of the basis for withdrawal
- 7Sign the affirmation as taxpayer or authorized representative
- 8Include title if the applicant is a business
- 9Date the application
- 10Review that all required fields 1‑10 are filled
- 11Ensure no blank spaces remain in sections 1‑8
How to file this form
- 1Fill out all required sections on Form 12277 and keep a copy for your records
- 2Attach a copy of Form 668(Y) or, if unavailable, list its serial number, filing date, and recording office
- 3Sign and date the affirmation line as the taxpayer or authorized representative
- 4Mail the completed form to the IRS address shown in the form instructions and keep the mailing receipt as proof
- 5Follow up with the IRS for a copy of Form 10916(c) confirming withdrawal, if approved
Known limitations
- 1You must confirm the IRS mailing address using Publication 4235, because the official source does not list a specific office for Form 12277.
- 2You should verify that you are using the current edition of Form 12277, since the source does not indicate revision dates or version numbers.
- 3You need to attach a copy of the original Notice of Federal Tax Lien, as the source only mentions this requirement without specifying format.
- 4You must sign and date Form 12277, and for businesses include a title, because the source does not detail any alternative authentication methods.
- 5You should keep a complete copy of the submitted Form 12277 for your records, as the source does not mention record‑keeping recommendations.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->Form 12277 shows revision date October 2011 (Rev. 10-2011); the source does not indicate a later edition or a "latest information" page.
What changed or needs a fresh check
- Edition date — confirm the form shows Rev. 10-2011 (October 2011)
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
- Signature — confirm a signature of the taxpayer or authorized representative is present
Quick Facts
Downloads
After you file
- 1Retain the copy of the submitted Form 12277 for at least three years
- 2Wait for the IRS determination; they will send you a notice of decision
- 3If approved, keep the IRS‑issued Form 10916(c) withdrawal notice for your records
- 4If additional copies of the withdrawal notice are needed, submit a written request to the Advisory Group Manager as described
- 5If you want other parties notified, provide their names and addresses in writing to the IRS
Sources
- SRCForm p.1 — revision date reads October 2011 (Rev. 10-2011)
- SRCForm p.1 — title states Application for Withdrawal of Filed Form 668(Y), Notice of Federal Tax Lien (Internal Revenue Code Section 6323(j))
- SRCForm p.2 — sections 1 and 2 require taxpayer name and SSN/EIN as shown on the Notice of Federal Tax Lien
- SRCForm p.2 — section 3 explains entering the name of the person completing the application if different from the taxpayer
- SRCForm p.2 — sections 4 through 8 require current contact information of taxpayer or representative
- SRCForm p.2 — section 9 instructs to attach a copy of the NFTL if available
- SRCForm p.2 — if no copy, provide serial number, filing date, and recording office
- SRCForm p.2 — section 10 defines Open, Released, and Unknown status boxes
- SRCForm p.2 — section 11 (reason boxes) and note about best‑interest provision for released NFTL
- SRCForm p.2 — IRS will file Form 10916(c) in the recording office if withdrawal is approved
Common confusion points
Do I need to attach the original Form 668(Y)?
The instructions allow either a copy or, if unavailable, serial number and filing details
→ Ensure you provide either a copy or the required serial information
What does the "Open" status mean?
Source defines "Open" as a balance still owed on the NFTL
→ Check the lien balance before selecting
Which reason box should I check for a released NFTL?
Source notes a specific box for the best‑interest provision when the NFTL is released
→ Review the reason boxes and select the one for released liens
Do I have to list a representative for a business?
Section 3 requires the name and title of the person making the application for business taxpayers
→ Provide the representative’s name and title if applicable
Can I leave section 9 blank if I have a copy of the NFTL?
Section 9 directs you to attach a copy if available
→ Attach the copy; otherwise fill in serial number, filing date, and recording office
When will I receive the withdrawal notice?
IRS will file Form 10916(c) and provide you a copy after a determination
→ Expect a notice of decision before receiving Form 10916(c)
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 12277 — submit a new application or request appeal of the IRS decision
Questions about IRS Form 12277
What is IRS Form 12277 used for?
This form lets a taxpayer or their authorized representative ask the IRS to cancel a federal tax lien. You explain why you want it withdrawn, provide the lien copy if you have it, and sign the request.
Who must file IRS Form 12277?
The taxpayer who wants a lien withdrawn, or an authorized representative, files IRS Form 12277.
What information does IRS Form 12277 require?
The form collects the taxpayer’s name and SSN/EIN (Sections 1‑2), the name of the person completing it if different (Section 3), current contact information (Sections 4‑8), a copy of the NFTL (Section 9), the lien’s current status (Section 10), reason(s) for withdrawal (Section 11), and a detailed explanation (Section 12).
Where do I file IRS Form 12277?
Mail the completed form to the IRS office assigned to the account; if the account is not assigned or unknown, mail it to IRS, ATTN: Advisory Group Manager, in the area where you live or the taxpayer’s principal place of business, using Publication 4235 to locate the correct office.
How do I complete IRS Form 12277?
Enter the taxpayer’s name and SSN/EIN in Sections 1‑2, then the preparer’s name in Section 3 if different. Fill current contact details in Sections 4‑8, attach a copy of the NFTL in Section 9, select the lien status in Section 10, check the applicable reason(s) in Section 11, and give a detailed explanation in Section 12. Sign, date, and, for businesses, include a title, then mail the form as directed.
What happens if IRS Form 12277 is filed incorrectly?
Failure to provide the required information may delay or prevent processing, and false or fraudulent information may subject the filer to penalties.
Do I need to attach the original Form 668(Y)?
The instructions allow either a copy or, if unavailable, serial number and filing details Ensure you provide either a copy or the required serial information
What does the "Open" status mean?
Source defines "Open" as a balance still owed on the NFTL Check the lien balance before selecting
Source transparency
Copyright & Licensing - US Government Forms
BrieflyGo links to and explains official public form sources. We are not a government agency, and this page is for general form guidance, not legal advice.
Understand the agreement before you sign it.
Review risky clauses in plain English, fix the document, and keep it moving toward signature.