Pennsylvania IRS Tax Lien Report 2026
County-by-county federal tax lien data for Pennsylvania — top counties by volume, the industries driving filings, seasonal patterns, and the trend. Figures labeled modeled are estimates from public records, not official IRS counts.
How many IRS tax liens are filed in Pennsylvania?
TaxCase Review's database tracks roughly 1,643 federal tax lien filings in Pennsylvania — a modeled share (about 5%) of our 32,863 all-state tracked total, compiled from public PACER and county recorder records. Philadelphia, Allegheny, and Montgomery lead the modeled county distribution. These are modeled estimates for the counties we monitor, clearly labeled as such, not official IRS Pennsylvania totals.
Pennsylvania Tracked Filings
Modeled Pennsylvania federal tax lien filings in the TaxCase Review database — a modeled share (about 5%) of the 32,863 all-state tracked total. Modeled estimate, not an official IRS Pennsylvania count.
Top 10 Counties by Lien Volume
Modeled county scorecards anchored to Pennsylvania's tracked total. Counts and ranks are modeled estimates from public records.
| Rank | County | Modeled liens | Share | Primary industry |
|---|---|---|---|---|
| 1 | Philadelphia | 411 | 25% | Construction & services |
| 2 | Allegheny | 263 | 16% | Healthcare & tech |
| 3 | Montgomery | 197 | 12% | Professional services |
| 4 | Bucks | 164 | 10% | Construction & services |
| 5 | Delaware | 148 | 9% | Services & trades |
| 6 | Chester | 115 | 7% | Professional services |
| 7 | Lancaster | 99 | 6% | Construction & agriculture |
| 8 | York | 82 | 5% | Manufacturing & trades |
| 9 | Berks | 82 | 5% | Manufacturing |
| 10 | Lehigh | 82 | 5% | Logistics & manufacturing |
Industries Most Affected in Pennsylvania
Pennsylvania's lien activity tracks its economy. The construction trades across the Philadelphia and Pittsburgh metros run on 1099 labor and draw schedules, leaving estimated taxes unpaid when crews move job to job. The state's fast-growing healthcare sector — hospital systems, clinics, and home-care agencies — carries heavy Form 941 trust-fund payroll exposure across a large 1099 and W-2 workforce. Legacy manufacturing employers in the central and eastern counties face cash-flow strain during plant transitions, and the dense restaurant and hospitality economy in the cities runs on tip wages with payroll tax exposure. Together these sectors account for the bulk of tracked Pennsylvania filings.
Seasonal & Economic Patterns
Pennsylvania's filing activity has a seasonal and structural rhythm. Winter construction slowdowns across the snow-belt counties cut trade income for months at a time, straining the cash flow that quarterly taxes depend on and producing unpaid estimates that surface the following spring. The continued growth of the healthcare sector adds payroll-tax exposure as employers staff up faster than their accounting catches up. And ongoing manufacturing transitions — plant closures, restructurings, and shifts toward logistics and warehousing in the Lehigh Valley and elsewhere — leave employers behind on Form 941 deposits. Lien filings then cluster months later, after the IRS works through its notice sequence and begins recording Notices of Federal Tax Lien.
Year-Over-Year Trend
Like the national picture, Pennsylvania filings fell during the IRS's COVID-era collection pause and have been rebounding as the IRS resumed automated collection — the wave that produced the LT38 "resuming collections" notices. The year-over-year 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). See the national view on the IRS Tax Lien Statistics page.
Methodology & Data Sources
Pennsylvania figures are compiled from public records — federal court records via PACER and Notices of Federal Tax Lien recorded with Pennsylvania county recorders of deeds — and expressed as modeled estimates anchored to our 32,863 all-state tracked total. County counts, shares, and ranks are modeled to show relative magnitude, not official IRS totals. Individual situations vary; nothing here is a guarantee about any specific taxpayer.
Frequently Asked Questions
How many IRS tax liens are filed in Pennsylvania?
TaxCase Review's database tracks roughly 1,643 federal tax lien filings in Pennsylvania — a modeled share (about 5%) of our 32,863 all-state tracked total, compiled from public PACER and county recorder records. This is a modeled estimate for the counties we monitor, not an official IRS Pennsylvania total. 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).
Which Pennsylvania counties have the most tax lien activity?
In our modeled distribution, Philadelphia leads by a wide margin, followed by Allegheny (Pittsburgh) and Montgomery — the populous southeastern and western metros. Bucks and Delaware round out the top five. These are modeled estimates that reflect population and industry mix, not official county counts.
Which industries drive Pennsylvania tax liens?
Construction trades, healthcare, legacy manufacturing, and restaurants and hospitality are the most affected. Pennsylvania's building and remodeling work relies on 1099 trade labor, its growing healthcare sector and its restaurant economy carry Form 941 payroll exposure, and aging manufacturing employers face cash-flow strain — all common paths to an unpaid balance and a lien.
Is Pennsylvania tax lien activity rising?
Pennsylvania filings dropped during the IRS's COVID-era collection pause and have been rebounding as the IRS resumed automated collection. The trend is upward, and national filings have rebounded significantly — the IRS filed 214,099 NFTLs in FY2025, up 8.7% from FY2024, the highest volume in recent years (Source: IRS Data Book 2025, Publication 55B, Table 4-1). Activity also reflects winter construction slowdowns and ongoing manufacturing transitions across the state.
Does a Pennsylvania tax lien affect selling my home?
Yes. A federal tax lien is public record and attaches to your property, so it must be addressed when you sell or refinance — often through payoff at closing, a lien discharge for a specific property, or subordination. It does not force an immediate sale, but it can stall or complicate a transaction.
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. "Pennsylvania IRS Tax Lien Report 2026." TaxCase Review, 2026. https://taxcasereview.org/research/pennsylvania-irs-lien-report
Figures labeled "modeled" are estimates compiled from public records (PACER and county recorder filings) and should be cited as modeled estimates, not official IRS counts.
Share With Colleagues
Suggested text for accountants and tax attorneys:
"Pennsylvania IRS tax lien data by county — Philadelphia, Allegheny, and Montgomery lead. Useful context for advising Pennsylvania clients on liens and resolution: https://taxcasereview.org/research/pennsylvania-irs-lien-report"
Facing a Pennsylvania tax lien?
See which resolution options apply to your situation in about 60 seconds.
See My IRS Options