1. Complete Form 14135, Application for Certificate of Discharge of Federal Tax Lien attached with this publication. For more information, refer to Publication 783, Instructions on How to Apply for Certificate of Discharge From Federal Tax Lien PDF.Credit Tables from the Instructions for Form 1040. Complete this optional step to make other adjustments. This publication provides guidance on the tax withholding requirements for sales of California real property. A federal tax lien is a government legal claim against a delinquent taxpayer's property regarding a neglect or failure to pay a tax debt. If you elect to deduct state and local general sales taxes instead of income taxes, you must check the box on line 5a. Our IRS-certified tax preparers will see if you are eligible to claim refundable tax credits such as those below. You may qualify for these tax credits! Use Form 14134 to fill out your application.