Idaho State Seal

IDAHO SECRETARY OF STATE
Commercial and State Liens

Ben Ysursa, Secretary of State

Commercial and State Liens Phone: (208) 334-3191
Commercial and State Liens Fax: (208) 334-2847

Frequently Asked Questions - Other Lien Filings (Federal, State, Medical)

Other Lien filings – (Federal, State, Medical)

Note: Federal, state and county liens attach to collateral in different ways. You will need to contact the appropriate government agency to get more information about how that agency’s liens are handled and to get financial information regarding the lien.

Federal (IRS) Liens

1. $6.00 filing fee
2. Lasts 10 years from most recent assessment date

County Liens – Medical Indigency Liens

1. Filed and terminated by county agency only
2. Uses forms N1 and N3
3. No expiration date
4. Date of medical services required

State Liens – Taxes

1. Filed electronically by the Idaho State Tax Commission
2. Lasts for 5 years

State Liens – Labor

1. Filed electronically by the Idaho Department of Labor
2. Lasts for 5 years

State Liens – Child Support

1. Filed electronically by the Idaho Department of Health and Welfare
2. No expiration date

State Liens – Estate Recovery

1. Filed electronically by the Idaho Department of Health and Welfare
2. Lasts for 5 years


1. An Idaho state lien appeared on my credit report. What do I do?

The three credit reporting agencies, Equifax, Experian, and TransUnion, display liens from three different Idaho agencies under the heading “state tax lien” or “Ada County Recorder”. The three agencies are:

a. Idaho Department of Labor – This agency generally files liens to recover over-payment of unemployment benefits, or to recover unemployment insurance taxes not paid. They can be contacted at: 208-334-6387 or 800-448-2977

b. Idaho Department of Health and Welfare – This agency generally files liens to recover unpaid child support, to recover Medicaid, or for estate recovery of permanently institutionalized people. Contacts:
Child Support: 208-334-2479 or 800-356-9868
Medicaid: 208-375-1132
Estate Recovery: 208-332-7961
Tefra liens: 888-378-2836

c. Idaho State Tax Commission – This agency generally files liens to recover unpaid state income tax. They can be reached at: 208-334-7716

If one is uncertain as to the status of the lien in question, our UCC Status Search may be used, or one may contact the UCC Division by calling 208-334-3191.

If the lien has been satisfied (paid in full), and released, one may contact the UCC Division and request a copy of the release document.

Most records stay on a credit report for seven years, while some remain for ten years. This website may provide some helpful tips to assist in correcting a credit report.

2. Where can I get payoff information from the IRS?

Phone: 1-800-913-6050
Fax: 1-859-669-3805

Mail:
Internal Revenue Service Centralized Lien Processing Operation
P.O. Box 45595
Stop 8420G
Cincinnati, OH 45250-5595



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Comments, questions or suggestions can be emailed to: sosinfo@sos.idaho.gov