Federal Application for Certificate Discharging Property Subject to Estate Tax Lien
Extracted from PDF file 2018-federal-form-4422.pdf, last modified February 2018
Application for Certificate Discharging Property Subject to Estate Tax LienDepartment of the Treasury–Internal Revenue Service 4422 OMB Number 1545-0328 Application for Certificate Discharging Property Subject to Estate Tax Lien Form (February 2018) Name of decedent (last name, first name, middle initial) Decedent's Social Security Number (SSN) Date of death Decedent's legal residence at time of death Estate's Employer Identification Number (EIN) As provided by Internal Revenue Code § 6325(c), I apply for a certificate discharging property subject to an estate tax lien. This property belongs to, or forms part of, the gross estate of the decedent named above. If Form 706 has not been filed, provide estimate of If Form 706 has been filed, provide date tax due Amount of tax paid with filed or unfiled return $ $ Give the gross estate values and deductions as reported on Form 706. If Form 706 has not been filed, show approximate amounts. Gross Estate Values Real estate Gross Estate Values (continued) $ All other property Stocks and bonds Gifts that will be reported or have been reported on Form 709 $ Total Gross Estate $ Mortgages, notes, and cash Insurance on decedent's life Deductions Jointly owned property Funeral and administrative expenses Transfers during decedent's life Debts of decedent Powers of appointment Marital deduction Annuities Other deductions $ Charitable gifts and bequests Total Deductions $ If property is to be sold, transferred, or mortgaged, complete the following and see additional instructions below. a. Election made to value certain farm and business real property as provided by IRC § 2032A b. Request granted or will be requested to defer payment of estate taxes c. Payment deferred as provided by IRC § (“x” applicable box) 6161 Yes Yes (Complete line c.) No No 6166 6163 Amount paid with Form 4768 $ Name and address of the purchaser, transferee, or mortgagee Relationship to applicant and decedent Consideration paid or to be paid $ Under penalties of perjury, I declare that I have examined this application, including accompanying schedules, exhibits, affidavits and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Applicant Sign here ► Attorney for Applicant Sign here ► Catalog Number 41642G Signature Date signed Signature Date signed www.irs.gov Form 4422 (Rev. 2-2018) Name and address of applicant Relationship of applicant to estate Name and address of attorney for applicant Phone number of applicant Phone number of attorney for applicant ( ( (Executor, Administrator, or other title) ) Fax number of attorney for applicant Physical address of the property being sold ( Title or Escrow Company used for settlement ) Contact name ) Phone number of contact ( ) Instructions for Completing Form 4422, Application for Certificate Discharging Property Subject to Estate Tax Lien 1. If property included in the gross estate is sold, the executor must request a discharge of the specified property from any applicable estate tax lien. Submit your application at least 45 days before the transaction date the certificate of discharge is needed. Doing so will allow sufficient time for review, determination, notification and the furnishing of any applicable documents by the transaction date. If you have any questions, contact the Advisory Estate Tax Lien Group at (408) 283-2062, this is not a toll free number. 2. Attach a statement giving your reasons for applying for this certificate. NOTE: If we have issued any other discharges on this estate, please include the dates and the amounts. 3. Attach a description of the property for which you want a certificate of discharge. Show the value of the property and the basis of the valuation. If the property consists of real estate, attach a separate legal description, the physical address of property being sold and a preliminary title report for each parcel. 4. To facilitate timely processing of the application, attach any of the following documents that apply: • Short form of letters testamentary, • Copy of will, • Copy of sale contract and closing statement (or proposed closing statement), • Copy of the current title report and appraisal, • Copy of the Form 706 • If return is not filed a draft of Form 706, and/or a copy of the inventory and appraisement reflecting all assets of the estate. • Form 4768, Application for Extension of Time to File a return and/or Pay U.S. Estate (and GenerationSkipping Transfer) Taxes 5. Submit a Form 8821, Tax Information Authorization. Completing this form gives the Internal Revenue Service the authority to contact individuals or companies, if necessary, when determining if the discharge is appropriate. 6. Provide the name, address, telephone and fax number of the closing attorney or representative of the settlement company. 7. The Internal Revenue Service may request that you furnish additional information and will have your application investigated to determine whether to issue the certificate. You will be informed of the outcome. Catalog Number 41642G www.irs.gov Form 4422 (Rev. 2-2018) 8. If Form 706 has not yet been filed or if the Internal Revenue Service has not completed our review of Form 706, we will determine on a case by case basis the amount of funds, if any, the estate will be required to either pre-pay from the sale proceeds or have held in escrow. 9. Submit the completed Form 4422 and all supporting documents to: Internal Revenue Service Advisory Estate Tax Lien Group 55 South Market St. Mail Stop 5350 San Jose, CA 95113-2324 Attn: Group Manager E-fax number: 877-477-9243 10. Requests for discharge of property described on lien Forms 668-H or 668-J will also be processed by the Advisory Estate Tax Lien Group, requests may be sent to the above address. Paperwork Reduction Act You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by section 6103. The time needed to complete and file this form will vary depending on individual circumstances. The estimated average time is: Preparing and sending the form to the IRS should involve 30 minutes. The estimated burden for individual taxpayers filing this form is approved under OMB control number 1545-0328 . If you have comments concerning the accuracy of the time estimate or suggestions for making this form simpler, we would be happy to hear from you. You can send your comments to Internal Revenue Service, Tax Forms and Publications Division, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not send Form 4422 to this address. Catalog Number 41642G www.irs.gov Form 4422 (Rev. 2-2018)
Form 4422 (Rev. 2-2018)
More about the Federal Form 4422 Other TY 2018
We last updated the Application for Certificate Discharging Property Subject to Estate Tax Lien in December 2018, so this is the latest version of Form 4422, fully updated for tax year 2018. You can download or print current or past-year PDFs of Form 4422 directly from TaxFormFinder. You can print other Federal tax forms here.
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The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal Form 4422 from the Internal Revenue Service in December 2018.
Historical Past-Year Versions of Federal Form 4422
We have a total of six past-year versions of Form 4422 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
Form 4422 (Rev. 2-2018)
Form 4422 (Rev. 3-2017)
Form 4422 (Rev. 3-2017)
Form 4422 (Rev. 11-2013)
Form 4422 (Rev. 4-2010)
Form 4422 (Rev. 4-2010)
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