Affidavit Of Motor Vehicle Gift Transfer Form 14 317 Template for the United States

When you need to transfer a vehicle as a gift in Texas, Form 14-317, the Affidavit of Motor Vehicle Gift Transfer, provides the legal framework to document the transaction properly. This sworn statement, issued by the Texas Comptroller of Public Accounts, establishes that no money or other consideration changed hands, which qualifies the transfer for the flat $10 gift tax instead of standard motor vehicle sales tax.

What is Form 14-317?

Form 14-317 is the official Texas affidavit that records a motor vehicle changing owners as a genuine gift. Both the donor (the person giving the vehicle) and the recipient must complete, sign, and date it. At least one party has to sign in front of a notary public or a representative at the county tax assessor-collector office. The form is submitted together with the Application for Texas Title and/or Registration (Form 130-U) when the recipient titles the vehicle.

When do you need this document?

You'll need this affidavit whenever a vehicle is given or received without payment. Common situations include a parent gifting a car to a child, transfers between spouses, grandparents passing a vehicle to a grandchild, a guardian transferring to a ward, or a decedent's estate passing a vehicle to a beneficiary. A qualifying nonprofit or service organization that is tax-exempt can also give or receive a vehicle under these rules. The county office uses the affidavit to process the title transfer and apply the correct tax.

Who can give or receive a gifted vehicle?

Texas limits the $10 rate to specific relationships. Eligible donors and recipients typically include:

• Spouses
• A parent or stepparent and a child or stepchild (including adopted children)
• Grandparents and grandchildren
• Siblings
• A guardian and the person under guardianship
• A decedent's estate transferring to an heir or beneficiary
• A qualifying nonprofit or service organization that is tax-exempt

A transfer between parties who don't fall into one of these categories is usually treated as a sale, which means standard sales or use tax applies rather than the reduced rate.

How do you complete and file Form 14-317?

Fill in the vehicle details, the donor and recipient information, and the statement confirming the transfer is a gift. Follow these steps:

1. Enter the vehicle description, including the VIN, year, make, and model exactly as shown on the title.
2. Provide the full legal names, addresses, and identification details for both the donor and recipient.
3. Both parties sign and date the affidavit, with at least one signature made before a notary public or county office staff.
4. Attach it to the title application (Form 130-U) and take both to your local county tax assessor-collector office.
5. Pay the $10 fee and any applicable title and registration charges to complete the transfer.

What additional documents do you need before you start?

Have the current title, the exact VIN, an accurate odometer reading, proof of insurance for the recipient, and valid identification for both parties. The vehicle information section requires absolute accuracy, particularly the VIN, since any discrepancy can delay or invalidate the title transfer. Addresses must be current because the county office uses them for registration and to send any follow-up contact. If you're transferring a vehicle owned by or gifted to a business or organization, confirm the entity qualifies under the eligible-relationship rules before you rely on the reduced rate.

Does Form 14-317 need to be notarized?

Notarization is required for at least one party's signature unless that party signs in person before a representative at the county tax assessor-collector office. Both the donor and the recipient must sign and date the affidavit, but only one of those signatures has to be acknowledged before a notary public or county staff for the filing to be accepted.

Key legal considerations

The affidavit is a sworn statement made under penalty of perjury, so a false declaration is a criminal offense. The donor should also consider federal gift tax implications under IRC Section 2503, as a vehicle valued above the annual exclusion may require a federal return even though the Texas rate is only $10. Timing matters too: title transfers should be filed promptly, as delay can lead to penalties or gaps in registration and insurance coverage. The personal details on the form, including addresses and identification numbers, are subject to Texas records and privacy handling rules, so give both parties only the information they need to complete the filing.

Common questions about Form 14-317

A few points come up repeatedly when people prepare this affidavit:

• Is Form 14-317 free? The government form itself carries no charge, but you pay the $10 gift tax plus title and registration fees at the county office.
• Do both parties have to appear in person? No. Only one party's signature must be acknowledged before a notary or a county office representative.
• What if the recipient isn't a qualifying relative? The transfer is treated as a sale and standard motor vehicle sales or use tax applies instead of the reduced rate.

Where can you get and file the form?

You can download and prepare the affidavit here, then file it at your county tax assessor-collector office. For guidance on the eligible relationships and the current $10 rate, the Texas Comptroller's motor vehicle tax service maintains an official government policy page you can search for the latest requirements. If you have a specific question about eligibility or documentation, check with your county office before filing. If you need related paperwork, browse the full template library for more documents.