Form 4422 PDF Details

When managing the aftermath of a loved one's passing, dealing with estate matters can be complex and emotionally taxing. Among the various tasks is addressing the estate tax implications that may affect the decedent's property. Here, Form 4422, issued by the Department of the Treasury Internal Revenue Service, plays a pivotal role. It serves as an Application for Certificate Discharging Property Subject to Estate Tax Lien, ensuring that specific property can be transferred, sold, or mortgaged free from the federal estate tax lien that automatically arises upon death. This form is necessary when the estate includes assets that the executor, administrator, or other responsible individual wishes to dispose of before settling the estate tax. Applicants must provide detailed information about the decedent, including their name, date of death, legal residence at time of death, and social security number. Furthermore, it requires data on the estate's gross values, deductions, and whether Form 706, the United States Estate (and Generation-Skipping Transfer) Tax Return, has been filed. Additionally, circumstances such as elections made regarding the valuation of certain types of property, requests for deferment of estate taxes, and details about any planned property sales, transfers, or mortgages must be disclosed. Efficiently navigating through Form 4422 entails a thorough understanding of its components, supporting documentation requirements, and the submission process, all aimed at facilitating a smoother transaction and compliance with IRS regulations.

Form NameForm 4422
Form Length2 pages
Fillable fields0
Avg. time to fill out30 sec
Other names2032A, 668-H, irs form 4422, valuation

Form Preview Example

Form 4422

Department of the Treasury – Internal Revenue Service

Year legal residence

Application for Certificate Discharging

was established


(Rev. April 2010)

Property Subject to Estate Tax Lien







Name of decedent (Last name, First name, Middle initial)

Date of death



Decedent's legal residence at time of death

Decedent's social security



number (SSN)




To: Area Director, Internal Ueyenue Seryice,

As provided by Internal Revenue Code section 6325(c), I apply for a certificate discharging property subject to an estate tax lien. This property belongs to, or forms a part of, the gross estate of the decedent named above.

Form 706 has been filed



If “Yes,” give date it was filed

Amount of tax paid


Give the gross estate values and deductions as reported on Form 706. If Form 706 has not been filed, show approximate amounts.


Jross Estate Yalues




Jross Estate Yalues (CONTINUED)
















Real estate






All other property





















Stocks and bonds








Total Jross Estate

















Mortgages, notes, and cash
























Insurance on decedent's life




Funeral and administrative
































Jointly owned property




Debts of decedent





















Transfers during decedent's life




Marital deduction





















Powers of appointment




Other deductions


























Charitable gifts and bequests



























Total Deductions

















If property is to be sold, transferred, or mortgaged, please complete the follozing1







a. Election made to value certain farm and

b. Request granted to defer


c. Payment deferred as provided by (“x” applicable box)

business real property as


payment of estate taxes










provided by IRC section 2032A


Yes (Complete Item c.)







Other (specify)































Name and address of the purchaser, transferee, or mortgagee


Relationship to applicant and decedent





















Consideration paid or to be paid























Xnder penalties of perjury, I declare that I haye examined this application, including accompanying schedules

and statements, and to the best of my nnozledge and belief, it is true, correct, and complete1
















Date signed

Sign here
















Name and address of applicant




Name and address of attorney for applicant






Relationship of applicant to estate

Phone number of applicant


Phone number of attorney for applicant

(Executor, Administrator, or other title)


































Catalog No. 41642G







Form 4422 (Rev. 4-2010)

Instructions for Completing Form 4422,

Application for Certificate Discharging Property Subject to Estate Tax Lien

1.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.

2.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 and a preliminary title report for each parcel.

3.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 Form 706, and

A copy of the inventory and appraisement reflecting all assets of the estate.

4.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.

5.Provide the name, address, and telephone number of the closing attorney or representative of the settlement company.

6.The Area Director may request that you furnish additional information. The Area Director will have your application investigated to determine whether to issue the certificate and will let you know the outcome.

7.If the Form 706 has been filed and the Letter 627, Estate Tax Closing Letter, has been issued, submit in duplicate your written request and all accompanying documents to:

Internal Revenue Service

Advisory Estate Tax Group

55 South Market St.

Mail Stop 5350

San Jose, CA 95113-2324

Attn: Group Manager

Requests for discharge of property described on lien Forms 668-H or 668-J will be processed by the Advisory Estate Tax Group.

8.If the Form 706 has not been filed or the Form 706 has been filed and the Letter 627, Estate Tax Closing Letter, has not been issued, submit in duplicate your written request and all accompanying documents to:

Internal Revenue Service

Attn: Estate & Gift Tax Group Manager



NOTE: You can also obtain the appropriate mailing address by calling the Toll-free number (866) 699-4083.

Catalog No. 41642G

Form 4422 (Rev. 4-2010)

How to Edit Form 4422 Online for Free

Should you wish to fill out 2010, you don't have to download any sort of applications - simply give a try to our online PDF editor. We are focused on providing you the ideal experience with our tool by consistently releasing new features and enhancements. With these improvements, using our editor becomes easier than ever before! This is what you'll need to do to begin:

Step 1: Just click on the "Get Form Button" in the top section of this webpage to access our form editor. This way, you will find all that is necessary to fill out your document.

Step 2: With the help of our handy PDF file editor, you're able to do more than just fill in blank form fields. Edit away and make your forms seem sublime with custom text added in, or adjust the file's original input to excellence - all comes with an ability to incorporate stunning graphics and sign the document off.

With regards to the fields of this specific PDF, this is what you need to know:

1. First, while filling in the 2010, begin with the form section that has the following blanks:

The right way to fill in appraisement stage 1

2. Once your current task is complete, take the next step – fill out all of these fields - Jointly owned property, Transfers during decedents life, Powers of appointment, Annuities, Funeral and administrative expenses, Debts of decedent, Marital deduction, Other deductions, Charitable gifts and bequests, Total Deductions, If property is to be sold, c Payment deferred as provided by, business real property as provided, Yes, and b Request granted to defer payment with their corresponding information. Make sure to double check that everything has been entered correctly before continuing!

Writing segment 2 in appraisement

Always be very careful when filling in business real property as provided and Yes, since this is the part in which most users make some mistakes.

3. This stage is generally simple - fill in all of the form fields in Applicant Sign here Name and, Name and address of attorney for, Relationship of applicant to, Phone number of applicant, Phone number of attorney for, Catalog No G, wwwirsgov, and Form Rev to conclude this process.

Relationship of applicant to, Phone number of attorney for, and Phone number of applicant of appraisement

4. The subsequent subsection will require your involvement in the subsequent places: Internal Revenue Service Attn, NOTE You can also obtain the, number, Catalog No G, wwwirsgov, and Form Rev. Make certain to enter all required information to go onward.

NOTE You can also obtain the, Form  Rev, and wwwirsgov in appraisement

Step 3: Go through the information you've entered into the form fields and click the "Done" button. Sign up with us right now and easily gain access to 2010, all set for download. All adjustments made by you are preserved , meaning you can edit the pdf at a later point if necessary. When you use FormsPal, you can easily fill out documents without worrying about personal data breaches or entries being distributed. Our protected platform ensures that your personal information is stored safely.