Department of the Treasury–Internal Revenue Service 
                                                                                                               OMB Number 
  Form 4422            Application for Certificate Discharging Property                                        1545-0328
  (November 2024) 
                                            Subject to Estate Tax Lien
As provided by Internal Revenue Code section 6325(c), I am applying for a certificate discharging property subject to an estate tax lien 
on property that belongs to, or forms part of, the gross estate of the decedent named below.
Decedent's first name and middle initial         Decedent's last name                                     Date of death

Decedent's legal residence at date of death      Decedent's social security number (or assigned           Estate's employer 
                                                 Internal Revenue Service number)                         identification number (EIN) 
                                                                                                          (if applicable) 

If Form 706 or Form 706-NA has not been     If Form 706 or Form 706-NA has been              Amount of tax previously paid 
filed, provide estimate of tax due          filed, provide date
$                                                                                            $

Give the gross estate values, exclusions, prior gifts, and deductions as reported on Form 706 or Form 706-NA. If Form 706 or 
Form 706-NA has not been filed, show approximate amounts.

                    Gross Estate Values                                                             Gifts
                                                                 Total adjusted taxable gifts that 
Real estate                        $                             have been reported or will be           $
                                                                 reported on Form 709
Stocks and bonds                   $                             Total gift tax paid or payable          $

Mortgages, notes, and cash         $                                                          Deductions

Insurance on decedent's life       $                             Funeral and administrative              $
                                                                 expenses
                                                                 Debts, mortgages, and liens of 
Jointly owned property             $                                                                     $
                                                                 decedent
Transfers during decedent's life   $                             Marital deduction                       $

Powers of appointment              $                             State death tax deduction               $

Annuities                          $                             Charitable deductions                   $

Other miscellaneous property       $                             Other deductions                        $

            Total Gross Estate     $                                      Total Deductions               $

                                                            Exclusions  
Deceased spousal unused 
                                                                 Qualified Conservation Easement 
exclusion (DSUE) amount from       $                                                                     $
                                                                 Exclusion
predeceased spouse.
Is estate electing an IRC 2032A election to specially value certain farm and business real property        Yes               No

Request granted or will be requested to defer payment of estate taxes. If Yes, complete next line          Yes               No
Payment deferred as provided by IRC section (“x” applicable box)                                          6161 6163          6166
Purchaser name and address                                                                   Purchaser relationship to applicant and 
                                                                                             decedent

                                                                                             Consideration paid or to be paid

                                                                                             $
Catalog Number 41642G                                       www.irs.gov                                   Form 4422 (Rev. 11-2024) 

Applicant name and address                                                                           Applicant relationship to estate  
                                                                                                    (Executor, Administrator, or other title)

                                                                                                    Applicant phone number
                                                                                                    (      )
Authorized representative name and address, if applicable (Provide Form 2848, Power of Attorney and Authorized representative phone 
Declaration of Representative)                                                                      number 
                                                                                                    (      )
                                                                                                    Authorized representative fax 
                                                                                                    number 
                                                                                                    (      )

Physical address or description of the property being sold

Provide a statement giving your reason for applying for this certificate

    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.
                               Signature                                                              Date signed
Applicant 
Sign here             ►

Authorized                     Signature                                                              Date signed
Representative Sign   ►
here

Catalog Number 41642G                                     www.irs.gov                                      Form 4422 (Rev. 11-2024) 

                                Instructions for Completing Form 4422,  
Application for Certificate Discharging Property Subject to Estate Tax Lien 

1.  An executor, beneficiary, or purchaser can apply for a discharge of property from estate tax lien if an estate is required 
to file Form 706 or Form 706-NA estate tax return, and property included in the gross estate is sold or will be sold. If 
the executor is not appointed, qualified, and acting in the United States, the estate will need a transfer certificate 
instead of a discharge of property from estate tax lien. See IRS.gov Transfer Certificate Filing Requirements for the 
Estates of Nonresidents not Citizens of the United States and Transfer Certificate Filing Requirements for the Estates 
of Nonresident Citizens of the United States. 
Submit your application at least 45 days before the transaction date the certificate of discharge is needed to allow 
sufficient time for the IRS to review your application. 
2.  An estate tax lien only attaches to property includable on a Form 706 or Form 706-NA estate tax return. If an estate 
does not have a Form 706 or Form 706-NA filing requirement, the estate, beneficiary, or purchaser does not need to 
apply for an estate tax lien discharge. See IRS.gov/Form706, United States Estate (and Generation-Skipping Transfer) 
Tax Return, and IRS.gov/Form706NA, United States Estate (and Generation-Skipping Transfer) Tax Return, for estate 
tax return filing requirements. 
If the estate does not have a Form 706 or Form 706-NA filing requirement but still needs a letter from the IRS 
in order to sell the property, complete Form 4422 and only provide letters testamentary, a list of assets the 
decedent had an interest in at the date of their death, the date of death value of the assets, and a copy of the 
sales contract. 
3.  If the estate is required to file Form 706 or Form 706-NA, attach any of the following documents that apply:
•  Letters testamentary
•  Complete legal description of the property and provide copy of the deed
•  Copy of will
•  Copy of sales contract
•  Closing statement (or proposed closing statement)
•  Copy of the current title report
•  Appraisal or basis of the valuation
•  Copy of the Form 706 or Form 706-NA with applicable schedules (if filed)
•  If the estate tax return is not filed, provide a draft of Form 706 or Form 706-NA or provide a list of assets the 
decedent had an interest in at the date of their death and the date of death value of the assets. 
4.  If you want to provide permission to the Internal Revenue Service to contact individuals or companies when determining 
if the discharge is appropriate, submit Form 8821, Tax Information Authorization.  If you want to authorize an individual 
to represent you before the IRS, provide Form 2848, Power of Attorney and Declaration of Representative. 
5.  The Internal Revenue Service may request that you furnish additional information and will investigate your application 
to determine whether to issue the certificate. You will be informed of the outcome.
6.  If Form 706 or Form 706-NA has not yet been filed or if the Internal Revenue Service has not completed our review of 
Form 706 or Form 706-NA, we will determine on a case by case basis the amount of funds, if any, the estate will be 
required to either prepay from the sale proceeds or have held in escrow.
7.  Submit the completed Form 4422 and all supporting documents to the following address or fax number: 
     Internal Revenue Service Estate Tax Advisory Group 
55 South Market St. 
Mail Stop 5350 
San Jose, CA 95113-2324 
E-fax number: 877-477-9243 
     To contact us by fax, you can either use a fax machine or online fax service. Protect yourself when sending digital data 
by understanding the fax service's privacy and security policy.
8.  If you need a discharge of property described on Notice of Federal Estate Tax Lien Forms 668-H or 668-J, send the 
request to the Estate Tax Advisory Group at the above address or fax number.
If you have any questions, contact the Estate Tax Advisory Group at (669) 229-1504. This is not a toll-free number. 

Catalog Number 41642G                                   www.irs.gov                               Form 4422 (Rev. 11-2024) 

                      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. 11-2024)