14-317 Form – If you’re planning to gift a car, truck, or other motor vehicle to a family member in Texas, the Form 14-317 (Affidavit of Motor Vehicle Gift Transfer) is the key document that lets the recipient pay only a flat $10 gift tax instead of the standard 6.25% motor vehicle sales tax (which can be thousands of dollars on a typical vehicle).
This official Texas Comptroller of Public Accounts form, used together with TxDMV processes, qualifies eligible family gifts and certain other transfers for the minimal tax rate. Below is the most current, trusted information (as of March 2026) drawn directly from txdmv.gov and comptroller.texas.gov.
What Is Texas Form 14-317?
Form 14-317 is a joint notarized affidavit signed by both the donor (person giving the vehicle) and the recipient (person receiving it). It officially documents that the vehicle is being transferred with no consideration (no cash, no assumption of debt, no exchange of property or services).
- Revision: 14-317 (Rev. 4-24/8) – still the current version linked on official sites.
- Where to get it: Free official PDF download → https://www.txdmv.gov/sites/default/files/form_files/14-317.pdf
Important: Do not mail this form to the Comptroller’s office. It must be filed in person at your local county tax assessor-collector’s office (CTAC) along with the title application.
Who Qualifies for the $10 Gift Tax? (Eligible Parties)
Only specific relationships qualify under Texas Tax Code §152.025(a). Check the appropriate box on the form:
Eligible donors/recipients include:
- Spouse (separate property only — community property vehicles do not qualify)
- Parent or stepparent
- Child or stepchild
- Father/mother-in-law or son/daughter-in-law
- Grandparent/grandparent-in-law or grandchild/grandchild-in-law
- Great-grandparent/great-grandparent-in-law or great-grandchild/great-grandchild-in-law
- Sibling, brother-in-law, or sister-in-law
- Guardian
- Qualified nonprofit organization under IRC §501(c)(3) (can be donor or recipient)
- Qualifying revocable trusts (as defined in Tax Code)
Key 2026 Update (Senate Bill 2064 – effective Sept. 1, 2025):
Motor vehicle gift tax does NOT apply to vehicles transferred from a decedent’s estate (via will, descent and distribution, or Rights of Survivorship Agreement) on or after September 1, 2025. These transfers are handled differently — contact your county tax office for current tax treatment.
Non-qualifying transfers (e.g., to aunts/uncles, nieces/nephews, friends, corporations, or most LLCs) are treated as sales and taxed on the vehicle’s Standard Presumptive Value (SPV) or appraised value.
Step-by-Step: How to Fill Out & File Form 14-317?
- Complete the vehicle information (Year, Make, VIN — must match the title exactly).
- Check the relationship box that applies.
- Fill in donor and recipient details (full legal names, addresses, phones).
- Both parties sign the certifications stating “no consideration, including no assumption of debt.”
- Get signatures notarized (or acknowledged in person by the CTAC or their employee).
- A reproduced/faxed copy of the absent party’s notarized signature is acceptable.
- Power of Attorney (POA) is allowed.
- File in person at the county tax assessor-collector’s office where you are titling the vehicle. The person filing must show valid photo ID.
Pro tip: If multiple donors or recipients are involved, use additional copies of the form for extra signatures.
Required Documents for a Gift Vehicle Title Transfer
- Signed original negotiable Texas title (donor signs as “seller,” recipient as “buyer” on Form 130-U)
- Completed Form 130-U (Application for Texas Title and/or Registration)
- Completed and notarized Form 14-317
- Proof of insurance in the recipient’s name
- Valid photo ID of the person filing
- Payment of $10 gift tax + title application fee ($28–$33 depending on county) + any registration fees
- Vehicle inspection (if required)
Either the donor or the recipient can file everything in person — you don’t both have to appear.
Tax Savings: Why This Form Matters
- Regular sale → 6.25% tax on SPV or sales price
- Qualifying gift → flat $10 gift tax (paid by the recipient)
This can save hundreds or thousands of dollars for parents gifting to children, grandparents to grandchildren, or spouses transferring separate-property vehicles.
Frequently Asked Questions (FAQs)
- Can I gift a car to my best friend?
No — only listed relationships qualify. Anything else is taxed as a sale. - Can the donor keep the license plates?
Yes — the recipient will need new plates or can transfer personalized ones. - What if the vehicle has a lien?
The lien must be released or the recipient must assume it (but assuming debt disqualifies the gift tax). - Out-of-state donor?
Still qualifies for the $10 gift tax when the vehicle is titled in Texas. - Inherited vehicle after Sept 1, 2025?
Gift tax no longer applies — confirm exact requirements with your county tax office.
Download the Official Form 14-317 PDF
Direct link: https://www.txdmv.gov/sites/default/files/form_files/14-317.pdf
Always use the version from txdmv.gov or comptroller.texas.gov to ensure you have the latest.
Final Tips for a Smooth Transfer
- Double-check the VIN and relationship box — errors will delay your title.
- Bring original documents; copies usually aren’t accepted for the title itself.
- Call your local county tax office ahead of time — some counties have appointments or specific hours for title work.
- For the most current rules, visit the official sources below.
Trusted Sources
- Texas DMV Vehicle Gifting Page: txdmv.gov/motorists/buying-or-selling-a-vehicle
- Texas Comptroller Motor Vehicle Gift Tax Guide: comptroller.texas.gov/taxes/publications/96-254/gift.php
- Official Form: txdmv.gov (linked above)
Gifting a vehicle in Texas is straightforward and highly tax-advantaged when you use Form 14-317 correctly. Save this guide, download the PDF, and head to your county tax office with everything prepared — you’ll walk out with a new title for just $10 in gift tax.
Need help locating your county tax office? Use the TxDMV office locator on txdmv.gov. Safe travels!
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