Form 14-317 at a glance
What it is: Form 14-317 (Rev. 12-25/9), the Affidavit of Motor Vehicle Gift Transfer, must be filed in person by recipient, donor or authorized agent; see the instructions.
Where and when to file: Form 14-317 must be submitted in person by either the donor, recipient or authorized agent, with valid photo identification, to the county tax assessor-collector (CTAC).
Who signs: To be valid, Form 14-317 must be properly completed and contain the signatures of all principal parties to the transaction, sworn to and subscribed in front of one of these individuals: a notary public of Texas or the equivalent from another state or jurisdiction; or a CTAC or an employee of the CTAC, pursuant to Government Code Section 602.002.
In the Instructions for Filing Form 14-317 (Rev. 12-25/9), the purpose of Form 14-317 is to document the gift of a motor vehicle to an eligible recipient as required by Texas Tax Code Section 152.062, Required Statements.
What to bring and attach to Form 14-317
The person filing this affidavit must present one of the forms of identification listed to the CTAC at the time of filing. The identification provided must bear the name and photograph of the person filing the affidavit and must be unexpired.
These forms of identification are acceptable: a driver's license or personal identification card issued by this state or another state of the United States; an original passport issued by the United States or a foreign country; an identification card or similar form of identification issued by the Texas Department of Criminal Justice; a United States military identification card; or an identification card or document issued by the U.S. Department of Homeland Security or the U.S. Citizenship and Immigration Services agency.
A filled-in Form 14-317 example: a parent gives a car to a child
How to fill out Form 14-317, box by box
STATE OF TEXAS COUNTY OF
After STATE OF TEXAS COUNTY OF, write the county.
Vehicle Information
Under Vehicle Information, enter the Year, Model, Make and Vehicle Identification Number (VIN).
Eligible parties: check applicable box
To qualify for the $10 gift tax, a motor vehicle must be received from one of the following eligible parties as defined by Tax Code Section 152.025(a); check the applicable box (checked October 19, 2026).
Check the box for Parent/Stepparent, Father/Mother-in-Law or Foster Parent in the eligible parties list.
Check the box for Child/Stepchild, Son/Daughter-in-Law or Foster Child in the eligible parties list.
Check the box for Spouse in the eligible parties list only when the vehicle was previously held as separate property (see Rule 3.80); vehicles held as community property are not subject to the gift tax.
Check the box for Grandchild/Grandchild-in-law, Great Grandchild/Great Grandchild-in-Law in the eligible parties list.
Check the box for Sibling or Brother/Sister-in-Law in the eligible parties list.
Check the box for Grandparent/Grandparent-in-Law or Great Grandparent/Great Grandparent-in-Law in the eligible parties list.
Check the box for Guardian in the eligible parties list.
Received from or donated by one of the following eligible parties
To qualify for the $10 gift tax, a motor vehicle must be received from or donated by one of the following eligible parties as defined by Tax Code Section 152.025(a); check the applicable box (checked October 19, 2026).
Check the box for Qualified revocable trusts, as donor or recipient (Subject to the Texas Trust Code (Subtitle B, Title 9, Property Code)); qualifying revocable trusts are described in Tax Code Section 152.025.
Check the box for Qualified nonprofit IRC Section 501(c)(3), as donor or recipient; a nonprofit service organization qualifying under Internal Revenue Code (IRC) Section 501(c)(3).
Donor Certification
Under Donor Certification (if multiple donors), enter the Name, Mailing Address, City State, Zip code and Phone (area code and number) of each donor.
Under Donor Certification and Recipient Certification, you certify that all statements in this document are true and correct to the best of your knowledge and belief, and that this motor vehicle is being transferred without consideration, including no assumption of debt.
Sign on the line for SIGNATURE OF DONOR / EXECUTOR (SIGNATURE OF DONOR if multiple donors).
Recipient Certification
Under Recipient Certification (if multiple recipients), enter the Name, Mailing Address, City State, Zip code and Phone (area code and number) of each recipient.
Sign on the line for SIGNATURE OF RECIPIENT.
If your situation is different
The absent party's notarized signature
A reproduced copy of the non-appearing party's notarized signature is acceptable; the absent party's notarized signature may be reproduced (scanned or printed) or faxed.
Before you go
Do not send Form 14-317 to the Comptroller of Public Accounts.
Common questions about Form 14-317
Do both parties have to be present to transfer a car title in Texas?
The party or parties whose signature is being acknowledged by the CTAC or an employee of the CTAC must be present and sign the affidavit in front of the CTAC or an employee of the CTAC; an online notary public who has been authorized by the Secretary of State to perform online notarization under Government Code, Chapter 406, Notary Public; Commissioner of Deeds, Subchapter C, Online Notary Public; or have a signed power of attorney naming the authorized agent absent party or the signature of the absent party, notarized by a notary public of Texas or the equivalent from another state or jurisdiction.
Can someone else do a title transfer for me in Texas?
An agent of the donor or recipient may file Form 14-317 in person, accompanied by a completed Power of Attorney form.
Do title transfers need to be notarized in Texas?
To be valid, Form 14-317 must be properly completed and contain the signatures of all principal parties to the transaction, sworn to and subscribed in front of one of these individuals: a notary public of Texas or the equivalent from another state or jurisdiction; or a CTAC or an employee of the CTAC, pursuant to Government Code Section 602.002.
Do I have to pay taxes on a gifted car in Texas?
To qualify for the $10 gift tax, a motor vehicle must be received from one of the following eligible parties (checked October 19, 2026). A motor vehicle received as a gift from an eligible donor located out of state is subject to the $10 gift tax when the motor vehicle is brought into Texas (checked October 19, 2026). A motor vehicle transfer made without payment or consideration to an ineligible party is defined as a sale and subject to Standard Presumptive Value (SPV) procedures.
Can I do a title transfer online in Texas?
Form 14-317 must be submitted in person by either the donor, recipient or authorized agent, with valid photo identification, to the county tax assessor-collector (CTAC).
Can my parents sell me their car for $1?
A gift is the transfer of a motor vehicle between eligible parties for no consideration. Consideration includes anything given as payment such as cash, the assumption of a lien or other debt, payment for providing services or labor, or an exchange of real or tangible personal property.
Where do I file it?
This affidavit must be filed with the CTAC of the county in which the Application for Texas Title and/or Registration (Form 130-U) is submitted.
Are there fees?
Form 14-317 must be accompanied by any required application fee, supporting documents, registration fee (if applicable) and any motor vehicle tax due.
Is there a penalty?
Tax Code Section 152.101 provides a penalty to a person who signs a false statement; an offense under this section is a felony of the third degree.
When is this form not the right one?
A motor vehicle title service may not file Form 14-317.
Sources
[1] Form 14-317 (Rev. 12-25/9), Affidavit of Motor Vehicle Gift Transfer, as published on txdmv.gov (the Official source link on this page).
