Catalog Number 41642G www.irs.gov
Form 4422 (Rev. 2-2018)
Name and address of applicant Name and address of attorney for applicant
Relationship of applicant to estate
(Executor, Administrator, or other title)
Phone number of applicant
( )
Phone number of attorney for applicant
( )
Physical address of the property being sold
Fax number of attorney for applicant
(
)
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 Generation-
Skipping 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.
