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IRSOther IRS Forms (4000–6999)

Official form guide

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

IRS Form 4422 is an application for a certificate that discharges a property subject to an estate tax lien. Executors, administrators, or purchasers file it, and the IRS estimates completing it takes about 30 minutes.

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Form Overview

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

IRS Form 4422 is an application for a certificate that discharges a property subject to an estate tax lien. Executors, administrators, or purchasers file it, and the IRS estimates completing it takes about 30 minutes.

The form collects the applicant’s name, address, relationship to the estate, phone number, authorized representative information if used, a physical description of the property, the reason for the request, and the consideration paid.

Risk Radar

Scan points
  • 1Submitting without the required supporting documents can cause the certificate to be denied.
  • 2Omitting the applicant’s relationship to the estate on the form
  • 3Leaving the property description or address blank
  • 4Failing to sign and date the applicant signature block
  • 5Not attaching required letters testamentary or estate documents

Plain English

Form 4422 lets an executor, administrator, or buyer request a certificate that removes a federal estate tax lien so the property can be sold. You must provide the applicant’s details, describe the property, explain why you need the discharge, and attach supporting documents. The IRS reviews the request and issues the certificate if approved.

Submission Date

  • Filing date: 2025-06-02 22:10:16
  • Preparation window: collect IDs, supporting records, and signatures in advance.
  • Final review: verify names, dates, and required fields before submission.

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Glossary Terms

considerationdischargeexecutorestate

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What this form is for

  • Use this form when an executor, beneficiary, or purchaser needs a certificate discharging property subject to an estate tax lien for a property that is or will be sold and the estate has a Form 706 or Form 706‑NA filing requirement.
  • Do not use it when the executor is not appointed, qualified, and acting in the United States; a transfer certificate is required instead.
  • Check Form 706 instead when the estate must file the United States Estate (and Generation‑Skipping Transfer) Tax Return.

Form selector

Use this form or another form?

Estate must file a United States Estate Tax Return

Required to establish the estate tax lien that the discharge will remove

✓ Confirm the estate has a pending Form 706 filing

Form 706

Estate of a non‑resident alien or non‑resident citizen

Lien attaches only to property reported on Form 706‑NA

✓ Verify the decedent’s residency status and that Form 706‑NA is required

Form 706‑NA

Filing with an authorized representative

Provides power of attorney for the representative to sign the application

✓ Ensure Form 2848 is attached and signed

Form 2848

Deadline or filing window

Not stated in the official source

Checklist

What you need before filling it out

1

Applicant name and address

Legal name and mailing address of the applicant · Form 4422, top section

⚠ Leaving address incomplete or using outdated address✕ Low
2

Applicant relationship to estate

Specify executor, administrator, or other title · Form 4422, relationship field

⚠ Selecting wrong relationship or leaving blank✕ Medium
3

Physical address or description of the property being sold

Legal description or street address of the property · Form 4422, property description box

⚠ Providing vague description that does not identify the property✕ High
4

Statement giving reason for applying

Narrative explanation of why discharge is needed · Form 4422, statement field

⚠ Omitting required details about the sale or lien✕ Medium
5

Signature

Applicant’s handwritten signature and date · Form 4422 signature line

⚠ Missing signature or date✕ High

Before you submit

  1. 1Verify the estate has a pending Form 706 or Form 706‑NA filing requirement
  2. 2Complete all applicant information fields (name, address, relationship, phone)
  3. 3Provide a complete physical description or address of the property to be sold
  4. 4Attach a statement explaining the reason for requesting the discharge
  5. 5Include any required supporting documents (letters testamentary, asset list, date‑of‑death values, sales contract) as applicable
  6. 6If using an authorized representative, attach Form 2848 and include their name, address, phone, and fax
  7. 7Sign and date the applicant signature line (and representative signature if applicable)
  8. 8Review the mailing address and fax number for submission
  9. 9Submit the completed Form 4422 and attachments to the IRS Advisory Consolidated Receipts address or e‑fax number
  10. 10Keep a copy of the entire packet for your records

How to file this form

  1. 1Gather required information and supporting documents
  2. 2Fill out Form 4422 completely, including applicant and representative sections
  3. 3Attach all applicable exhibits (letters testamentary, asset list, sales contract, Form 2848 if needed)
  4. 4Submit the package to the IRS Advisory Consolidated Receipts address or e‑fax number
  5. 5Obtain a mailing receipt or fax confirmation as proof of filing

Known limitations

  1. 1Does not apply when the estate has no Form 706 or Form 706‑NA filing requirement and does not need an IRS letter
  2. 2Not for estates where the executor is not appointed, qualified, and acting in the United States; a transfer certificate is required instead
  3. 3Not for property that is not subject to an estate tax lien
  4. 4Do not send Form 4422 to the Tax Forms and Publications Division address listed in the comments

Field map

Compact field-by-field guide

6 fields

General Info

2 items

Taxpayer Name and TIN

Full legal name and taxpayer identification number (SSN or EIN).

Requiredtext
Address

Current mailing address.

Requiredtext

Details

2 items

Required Information

Complete all applicable sections of this form according to the official IRS instructions.

Requiredtext
Amount (if applicable)

Enter the relevant dollar amount if this form involves tax calculation.

amount

Certification

1 items

Certification Statement

Read and acknowledge any certifications required by this form.

Requiredcheckbox

Signatures

1 items

Signature

Sign and date. Unsigned forms cannot be processed.

Requiredsignature
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Current form status
IRS

Form 4422 is the May 2025 revision (Rev. 5‑2025). The source does not indicate a separate “latest information” page or describe changes from prior editions.

What changed or needs a fresh check

  • Edition date — confirm the form shows Rev. 5‑2025 (May 2025)
  • Fee — Not stated in the official source — verify on the agency site
  • Mailing address — confirm it matches IRS Advisory Consolidated Receipts 7940 Kentucky Drive Mail Stop 2850A Florence, KY 41042‑2915
  • Signature — confirm both applicant and, if used, authorized representative have signed and dated the form

Form Preview

Form 4422 page 1

Page 1

Form 4422 page 2

Page 2

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Quick Facts

The executor, administrator, or other authorized representative (including a purchaser) of the estate must file IRS Form 4422.
The form collects the applicant’s name, address, relationship to the estate, phone number, authorized representative information if used, a physical description of the property, the reason for the request, and the consideration paid.
Not stated in the official source
Send the completed Form 4422 and all supporting documents to Internal Revenue Service Advisory Consolidated Receipts, 7940 Kentucky Drive, Mail Stop 2850A, Florence, KY 41042-2915, or fax to 844-201-8382.
If the application is incomplete, the IRS may request additional information and can deny the certificate, preventing the sale of the property.
Enter the applicant’s name, address, relationship to the estate, and phone number on Page 2. Provide any authorized representative’s name, address, phone, and fax if applicable. Describe the property and state the reason for the discharge on the appropriate lines, then list the consideration paid. Sign and date both the applicant and representative sections, attach required documents, and mail or fax to the address listed.

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After you file

  1. 1Retain a copy of the submitted Form 4422 and all attachments
  2. 2Store the documents for as long as they may become material to IRS administration
  3. 3Await IRS response; the agency will inform you of the outcome
  4. 4If the IRS requests additional information, provide it promptly
  5. 5If an error is discovered, submit a corrected Form 4422 with a cover letter explaining the correction
  6. 6Keep any IRS correspondence regarding the certificate discharge

Sources

  • SRCForm p.1 — revision date is Rev. 5‑2025 (May 2025).
  • SRCForm p.3 — use this form when an executor, beneficiary, or purchaser needs a discharge of property subject to an estate tax lien and the estate must file Form 706 or Form 706‑NA.
  • SRCForm p.3 — do not use when the executor is not appointed, qualified, and acting in the United States; a transfer certificate is required instead.
  • SRCForm p.3 — check Form 706 instead when the estate must file the United States Estate (and Generation‑Skipping Transfer) Tax Return.
  • SRCForm p.3 — submit the application at least 45 days before the transaction date.
  • SRCForm p.3 — mailing address is Internal Revenue Service Advisory Consolidated Receipts 7940 Kentucky Drive Mail Stop 2850A Florence, KY 41042‑2915.
  • SRCForm p.3 — e‑fax number is 844‑201‑8382.
  • SRCForm p.3 — attach letters testamentary, asset list, date‑of‑death values, and sales contract if the estate lacks a Form 706 filing requirement.
  • SRCForm p.2 — authorized representative information requires Form 2848.
  • SRCForm p.4 — estimated average time to complete and send the form is 30 minutes.

Common confusion points

Do I need Form 706 if I already have a lien?

Confuses filing requirement for the estate with the discharge request

→ Confirm the estate has a pending Form 706 or Form 706‑NA filing requirement.

Can I use this form when the executor is not appointed?

Misunderstanding that any purchaser can apply

→ Verify the executor is appointed, qualified, and acting; otherwise use a transfer certificate.

Do I need to attach a sales contract if the property hasn't been sold yet?

Unclear whether future sales require contract

→ Check the instructions: attach the sales contract if available; otherwise provide a statement of intent.

Is the fax number optional?

Assumes mailing is sufficient

→ Confirm submission via either the mailing address or the e‑fax number 844‑201‑8382.

Do I need to send Form 4422 to the Tax Forms and Publications Division address?

Address listed in comments may be confusing

→ Send only to the Advisory Consolidated Receipts address or fax number; do not use the comments address.

What if the estate does not have a Form 706 filing requirement but still needs a letter?

Uncertainty about eligibility

→ Provide letters testamentary, asset list, death‑date values, and sales contract as instructed.

Workflow map

Related forms and next steps

5 signals

Before

Form 706 – file the United States Estate (and Generation‑Skipping Transfer) Tax Return to establish the estate tax lien.Form 706‑NA – file the United States Estate (and Generation‑Skipping Transfer) Tax Return for a non‑resident alien or non‑resident citizen estate.

Current

4422

After

Form 706 – the IRS may require a final settlement of any pre‑payment or escrow determined during the discharge review.

Often used with

Form 2848 – Power of Attorney and Declaration of Representative when an authorized representative signs the application.

⚠ If something goes wrong

  • Contact the Estate Tax Advisory Group at (669) 229‑1504 for assistance with the discharge request.

Questions about IRS Form 4422

What is IRS Form 4422 used for?

Form 4422 lets an executor, administrator, or buyer request a certificate that removes a federal estate tax lien so the property can be sold. You must provide the applicant’s details, describe the property, explain why you need the discharge, and attach supporting documents. The IRS reviews the request and issues the certificate if approved.

Who must file IRS Form 4422?

The executor, administrator, or other authorized representative (including a purchaser) of the estate must file IRS Form 4422.

What information does IRS Form 4422 require?

The form collects the applicant’s name, address, relationship to the estate, phone number, authorized representative information if used, a physical description of the property, the reason for the request, and the consideration paid.

Where do I file IRS Form 4422?

Send the completed Form 4422 and all supporting documents to Internal Revenue Service Advisory Consolidated Receipts, 7940 Kentucky Drive, Mail Stop 2850A, Florence, KY 41042-2915, or fax to 844-201-8382.

How do I complete IRS Form 4422?

Enter the applicant’s name, address, relationship to the estate, and phone number on Page 2. Provide any authorized representative’s name, address, phone, and fax if applicable. Describe the property and state the reason for the discharge on the appropriate lines, then list the consideration paid. Sign and date both the applicant and representative sections, attach required documents, and mail or fax to the address listed.

What happens if IRS Form 4422 is filed incorrectly?

If the application is incomplete, the IRS may request additional information and can deny the certificate, preventing the sale of the property.

Do I need Form 706 if I already have a lien?

Confuses filing requirement for the estate with the discharge request Confirm the estate has a pending Form 706 or Form 706‑NA filing requirement.

Can I use this form when the executor is not appointed?

Misunderstanding that any purchaser can apply Verify the executor is appointed, qualified, and acting; otherwise use a transfer certificate.

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Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
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