Texas Form 14-317 for a qualifying vehicle gift
Form 14-317 documents a no-consideration vehicle transfer between parties Texas recognizes for gift-tax treatment. A transfer for $0 is not automatically a qualifying gift.
Use 14-317 only when the transaction fits
The transaction facts determine the form, not the other way around.
- The donor and recipient have a relationship or status listed as eligible on the current form
- The vehicle is transferred without cash, assumed debt, services, labor, or exchanged property as consideration
- An eligible donor outside Texas gives the vehicle to a recipient who brings it into Texas
- The donor, recipient, or an authorized agent can complete the required in-person filing
Connect the form to the ownership record
- 01Confirm the gift qualifies
Check the eligible-party list on the current form and confirm that no consideration is being exchanged. An assumed vehicle debt can count as consideration.
- 02Prepare both state forms
Complete Form 14-317 with Form 130-U and the assigned ownership document. Match the names, relationship, vehicle details, and lien information across the packet.
- 03Complete the signature rule
The donor and recipient complete the joint affidavit. Texas allows the stated notary or county acknowledgement paths, including an out-of-state notary and a faxed copy for the nonappearing person's notarized signature.
- 04File with the county office
The recipient, donor, or authorized agent presents the affidavit in person to the county tax assessor-collector with current photo identification and the rest of the title packet.
What this form does not do
- It does not make an ineligible $0 transfer a gift for tax purposes
- It does not replace Form 130-U or the assigned title
- It does not release an existing lien
- It should not be mailed to the Texas Comptroller
Have us check where the form belongs in your transaction
We review the published state sequence, form choice, supporting records, and known blockers, then give you a source-linked written next step. We do not sign, submit, or determine legal or tax rights.
Official sources
- Texas Comptroller Form 14-317Checked 2026-08-24 ↗Tax / feesTitle / lienRegistration
- Texas Comptroller: motor vehicle gift transfersChecked 2026-08-24 ↗Tax / feesTitle / lienRegistration