IRS Tax Lien Statistics (2024–2026)
Federal tax lien data compiled from public records — state-by-state and industry breakdowns, typical lien amounts, and the trend in filing activity. Figures labeled modeled are estimates, not official IRS counts.
How many IRS tax liens are filed each year?
Nationally, the IRS filed 214,099 Notices of Federal Tax Lien in FY2025, up from 196,996 in FY2024 — an 8.7% increase that marks the highest volume in recent years (Source: IRS Data Book 2025, Publication 55B, Table 4-1). TaxCase Review's database currently tracks 32,863 federal tax lien filings across the states we monitor. State and industry breakdowns shown here are modeled estimates compiled from public PACER and county clerk records, clearly labeled as such — not exact IRS counts.
Federal Tax Liens We Track
Federal tax lien filings currently in the TaxCase Review database, across the states we monitor.
For national context, the IRS reports its own enforcement activity in the annual IRS Data Book. In FY2025 the IRS filed 214,099 Notices of Federal Tax Lien (up from 196,996 in FY2024 — an 8.7% increase, the highest volume in recent years), issued 339,137 levies on third parties, and approved 3,160,047 new installment agreements, while its ending inventory of delinquent accounts stood at roughly 13.1 million (13,112,485). It accepted 5,464 of 38,797 Offers in Compromise submitted — a 14.1% acceptance rate — and collected about $5.3 trillion in gross taxes (Source: IRS Data Book 2025, Publication 55B, Table 4-1). Our database is a curated subset focused on the states and counties we cover, so it is smaller than the national lien total by design. The breakdowns below describe the distribution within the filings we track, expressed as modeled estimates.
State-by-State Breakdown
Modeled distribution of tracked filings, anchored to the 32,863 total. Shares and counts are modeled estimates from public records — not official IRS per-state totals.
| State | Modeled share | Modeled filings | Typical lien range (modeled) |
|---|---|---|---|
| California | 17% | 5,587 | $25,000 – $60,000 |
| Texas | 16% | 5,258 | $20,000 – $55,000 |
| Florida | 14% | 4,601 | $18,000 – $50,000 |
| New York | 11% | 3,615 | $22,000 – $58,000 |
| Georgia | 9% | 2,958 | $15,000 – $42,000 |
| Arizona | 8% | 2,629 | $15,000 – $40,000 |
| North Carolina | 7% | 2,300 | $14,000 – $38,000 |
| Illinois | 7% | 2,300 | $18,000 – $46,000 |
| Ohio | 6% | 1,972 | $12,000 – $35,000 |
| Pennsylvania | 5% | 1,643 | $14,000 – $40,000 |
California, Texas, and Florida lead the tracked distribution, reflecting population and the concentration of construction, hospitality, and self-employed workers in those states.
Industry Breakdown
Modeled share of tracked filings by industry. Estimates compiled from public records.
| Industry | Modeled share | Why it is over-represented |
|---|---|---|
| Construction & trades | 28% | 1099 labor, draw schedules, and skipped estimated payments |
| Restaurants & hospitality | 19% | Form 941 trust-fund payroll exposure on tip wages and thin margins |
| Trucking & transportation | 15% | Owner-operators, per-diem rules, and self-employment tax |
| HVAC, solar & specialty contractors | 12% | Seasonal, project-based income and crew payroll |
| Other (real estate, retail, services) | 26% | Mixed self-employment and small-business balances |
The common thread across the most-affected industries is income that arrives irregularly and payroll obligations that are easy to defer when cash is tight. Construction and specialty trades run on 1099 labor and draw schedules; restaurants and hospitality withhold Form 941 trust-fund taxes on tip wages; and owner-operator truckers juggle per-diem rules and self-employment tax. When estimated or trust-fund taxes slip, the balance compounds with penalties and interest until a federal tax lien is filed.
Trend: Is Lien Activity Rising or Falling?
Federal tax lien filings fell sharply during the IRS's COVID-era collection pause, when many automated notices and enforcement actions were suspended. Activity has been rebounding as the IRS resumed automated collection — the same wave that produced the LT38 "resuming collections" notices many taxpayers received after years of silence. The direction is clearly upward: the IRS filed 214,099 Notices of Federal Tax Lien in FY2025, up 8.7% from 196,996 in FY2024 — the highest volume in recent years (Source: IRS Data Book 2025, Publication 55B, Table 4-1). Because lien filings lag the underlying balances by months, the figures we track tend to rise after the IRS works through its notice sequence (CP14 → CP501 → CP503 → CP504 → final notice) and begins filing liens.
Methodology & Data Sources
Our tracked count of 32,863 federal tax lien filings is compiled from public records — primarily federal court records available through PACER and Notices of Federal Tax Lien recorded with county clerks and recorders in the states we monitor. National context figures come from the published IRS Data Book 2025, Publication 55B (Table 4-1).
Where exact per-state or per-industry counts are not available from a single authoritative source, we provide modeled estimates, clearly labeled as such. Modeled shares are anchored to our tracked total and informed by population, industry mix, and observed filing patterns; they are intended to show direction and relative magnitude, not to state official IRS totals. Typical lien ranges are modeled and vary widely by individual case. Nothing on this page is a guarantee about any specific taxpayer's situation.
Frequently Asked Questions
How many IRS tax liens are filed each year?
Nationally, the IRS filed 214,099 Notices of Federal Tax Lien in FY2025, up from 196,996 in FY2024 — an 8.7% increase that marks the highest volume in recent years (Source: IRS Data Book 2025, Publication 55B, Table 4-1). TaxCase Review's own database currently tracks 32,863 federal tax lien filings across the states we monitor. The state and industry breakdowns on this page are modeled estimates compiled from public records, not exact IRS counts.
Which states have the most tax lien activity?
In our modeled distribution, the largest shares of tracked filings fall in California, Texas, and Florida, reflecting their population and the concentration of construction, hospitality, and self-employed workers. New York, Georgia, and Arizona follow. These shares are modeled estimates, not official per-state IRS totals.
Which industries are most affected by IRS tax liens?
Construction and trades, restaurants and hospitality, trucking and transportation, and HVAC/solar contractors are the most heavily represented in tracked filings. The common thread is 1099 or cash-heavy income, payroll (Form 941) obligations, and irregular cash flow that makes estimated and trust-fund taxes easy to fall behind on.
What is the average IRS tax lien amount?
There is no single average — lien amounts vary widely by state and situation. Across tracked filings, balances commonly fall into the tens of thousands of dollars, with typical modeled ranges from roughly $12,000 to $60,000 depending on the state. The figure that matters is your own balance, penalties, and interest, which an IRS account transcript confirms.
Are IRS tax lien filings increasing?
Yes. After dropping sharply during the IRS's COVID-era collection pause, lien filings have rebounded significantly as the IRS resumed automated collection (the same wave that produced LT38 'resuming collections' notices). The IRS filed 214,099 Notices of Federal Tax Lien in FY2025, up from 196,996 in FY2024 — an 8.7% increase that makes FY2025 the highest volume in recent years (Source: IRS Data Book 2025, Publication 55B, Table 4-1).
Romy Cruz, EA
Licensed Enrolled Agent
Licensed Enrolled Agent (EA) · 15 Years IRS Tax Resolution
Romy helps individuals and businesses resolve IRS tax issues including liens, levies, installment agreements, penalty relief, and offers in compromise.
Content is reviewed periodically for accuracy and updated to reflect current IRS guidance and regulations.
Related Pages
Cite This Data
Researchers, journalists, accountants, and tax attorneys are welcome to cite this report. Suggested citation:
TaxCase Review Research Team. "IRS Tax Lien Statistics (2024–2026)." TaxCase Review, 2026. https://taxcasereview.org/research/irs-tax-lien-statistics
Figures labeled "modeled" are estimates compiled from public records (PACER and county clerk filings) and should be cited as modeled estimates, not official IRS counts.
Share With Colleagues
Suggested text for accountants and tax attorneys:
"IRS tax lien filings are rebounding post-pandemic. New breakdown of the states and industries most affected (construction, hospitality, trucking, HVAC) — useful context for clients facing collection: https://taxcasereview.org/research/irs-tax-lien-statistics"
Worried a lien applies to you?
See which resolution options fit your situation in about 60 seconds.
See My IRS Options