Form 4422

Form 4422

A form that one files with the IRS to apply for a discharge of an estate tax lien on real estate. In addition to the form, the IRS requires a description of the property (including its value), a copy of a will mentioning the property, and similar documentation.
References in periodicals archive ?
The executor cannot convey good title or avoid liability unless a discharge or release is obtained [see IRC sections 6905, 6325(b), and 6325(c)], A request to discharge property is made using Form 4422, while fiduciary discharge from estate, gift, and income taxes is made under IRC section 2204 (estate taxes) or section 6905 (income and gift taxes) and by filing Form 5495.