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Official form guide
Form 12451: Request for Relocation Expenses Allowance
IRS Form 12451 is a Request for Relocation Expenses Allowance that must be filed with an application for a certificate of Discharge of Property under IRC section 6325(b)(2)(A) when a taxpayer requests relocation costs tied to the sale of a principal residence.
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IRS Form 12451 - Request for Relocation Expenses Allowance
IRS Form 12451 is a Request for Relocation Expenses Allowance that must be filed with an application for a certificate of Discharge of Property under IRC section 6325(b)(2)(A) when a taxpayer requests relocation costs tied to the sale of a principal residence.
Risk Radar
Scan points- 1Submitting the form without checking the “Yes” box confirming inability to pay will automatically disqualify the allowance.
- 2Leaving the “Yes” box unchecked for inability to pay, which blocks approval of the allowance.
- 3Omitting the amount of relocation expenses requested in line 6.
- 4Failing to provide the address of the property being sold in line 3.
- 5Not attaching supporting documentation for the financial circumstances explanation.
Plain English
This form asks the IRS for an allowance to cover moving costs when you sell your main home. You must show you cannot afford the expenses and attach it to a certificate of Discharge of Property application. Approved amounts are taken from the sale proceeds, not your tax bill. The form requires your personal and property details, a financial explanation, and your signature.
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.
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What this form is for
- Use this form when requesting relocation expenses in connection with the sale of a principal residence and filing it together with an application for a certificate of Discharge of Property under IRC section 6325(b)(2)(A).
- Do not use it when the taxpayer is not unable to pay relocation expenses (the 'No' box is checked) or when the expenses are not tied to the sale of a principal residence.
Form selector
Use this form or another form?
Requesting relocation allowance for principal residence sale
Allows deduction from sale proceeds without reducing tax liability
✓ Missing documentation for expenses may delay approval
Explaining inability to pay relocation costs
Requires financial circumstances explanation and supporting docs
✓ Providing vague explanation can lead to denial
Submitting with certificate of Discharge of Property
Must accompany that application per IRC section 6325(b)(2)(A)
✓ Forgetting to attach the certificate application results in rejection
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Taxpayer identification number
EIN or SSN · Tax return or Social Security card
Address of property being sold
Property deed or sale contract · Section I of the form
Amount of relocation expenses requested
Receipts, invoices, moving contracts · Section I field 6
Financial circumstances explanation
Bank statements, hardship letters · Section II paragraph 7
Signature of Taxpayer
Handwritten signature · Section II attestation line
Before you submit
- 1Verify the form revision date reads January 2005
- 2Check the box confirming the property is the principal residence
- 3Enter the address of the property being sold completely
- 4Enter the address of the new residence completely
- 5Provide a detailed amount and attach supporting receipts for relocation expenses
- 6Explain financial circumstances and attach supporting documentation
- 7Sign and date the taxpayer attestation
How to file this form
- 1Complete Section I with taxpayer name, identification number, and both property addresses
- 2Mark the principal residence box and enter the requested relocation expense amount
- 3Attach all supporting documentation for expenses and financial hardship
- 4Sign and date the Section II attestation
- 5Mail the completed form together with the certificate of Discharge of Property application and keep the mailing receipt as proof of filing
Known limitations
- 1Does not apply when relocation expenses are not linked to the sale of a principal residence
- 2Cannot be approved if the taxpayer indicates inability to pay is not determined by the United States (checks “No”)
- 3Approved amount is deducted from sale proceeds and does not reduce tax liability
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.
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Fillable formOpen in Editor->Form 12451 is revised January 2005; the source shows no later edition.
What changed or needs a fresh check
- Edition date — confirm the revision reads January 2005
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
- Signature — confirm the taxpayer signs and dates the attestation
Quick Facts
Downloads
After you file
- 1Keep a complete copy of the submitted form and all attachments
- 2Store the copy for at least three years in case of IRS inquiry
- 3Await written response from the IRS regarding approval or denial
- 4If approved, ensure the deduction appears in the final settlement statement of the property sale
- 5If an error is discovered, contact the IRS promptly to request a corrected filing
Sources
- SRCForm p.1 — revision date is January 2005
- SRCForm p.1 — must be submitted 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
- SRCForm p.1 — allowance amount is deducted from sale proceeds and does not reduce tax liability
- SRCForm p.1 — Section I lists required fields: taxpayer name, identification number, address of property being sold, principal residence box, address of new residence, amount requested
- SRCForm p.1 — Section II requires taxpayer signature and date under penalties of perjury
- SRCForm p.1 — must explain financial circumstances and provide supporting documentation; checking “No” prevents approval
Common confusion points
Can I request relocation expenses if I sold a rental property?
The form is limited to principal residences
→ Verify the property is your principal residence before filing
Do I need to attach my tax return?
The form requires documentation of expenses and financial hardship, not the tax return
→ Include only receipts, invoices, and hardship letters
Will the allowance lower my tax bill?
The allowance is deducted from sale proceeds and does not reduce tax liability
→ Understand that the benefit is a cash deduction, not a tax credit
What if I cannot provide full documentation?
Insufficient support may cause denial
→ Gather all required receipts before submitting
Is a notarized signature required?
The form only requires the taxpayer’s signature under penalty of perjury
→ Sign directly on the form
Can I check “No” on the inability to pay box and still get the allowance?
Selecting “No” makes the allowance ineligible
→ Ensure the “Yes” box is checked if you qualify
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 12451 – contact the IRS to request correction or additional information
Questions about IRS Form 12451
What is IRS Form 12451 used for?
This form asks the IRS for an allowance to cover moving costs when you sell your main home. You must show you cannot afford the expenses and attach it to a certificate of Discharge of Property application. Approved amounts are taken from the sale proceeds, not your tax bill. The form requires your personal and property details, a financial explanation, and your signature.
Who must file IRS Form 12451?
The taxpayer selling their principal residence and requesting relocation expenses must file IRS Form 12451.
What information does IRS Form 12451 require?
The form collects the taxpayer’s name, identification number, address of the property being sold, confirmation that it is the principal residence, address of the new residence, amount of relocation expenses requested, a financial circumstances explanation, and the taxpayer’s signature and date.
How do I complete IRS Form 12451?
First, complete Section I with taxpayer name, ID, and the address of the property being sold. Check the box confirming the property is the principal residence, then provide the new residence address and the amount of relocation expenses requested. Explain financial circumstances and select “Yes” to confirm inability to pay, attaching supporting documents. Finally, sign and date Section II to attest under penalty of perjury.
What happens if IRS Form 12451 is filed incorrectly?
The attestation is under penalties of perjury, so false statements can lead to legal penalties, and checking “No” on the inability‑to‑pay box prevents any allowance from being approved.
Can I request relocation expenses if I sold a rental property?
The form is limited to principal residences Verify the property is your principal residence before filing
Do I need to attach my tax return?
The form requires documentation of expenses and financial hardship, not the tax return Include only receipts, invoices, and hardship letters
Will the allowance lower my tax bill?
The allowance is deducted from sale proceeds and does not reduce tax liability Understand that the benefit is a cash deduction, not a tax credit
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