The Los Angeles IRS office has issued her a Certificate of Release of Federal Tax Lien, TMZ.com reported Wednesday, for tax year 2009. The Dec. 12 document, a public record that the website posted, shows that the $93,701.57 she owed for that year was paid Dec. 5.
Sheen -- with whom the actress became friendly when they shot "Scary Movie 5" together in September -- reportedly had written Lohan, 26, a $100,000 check in late November to help pay her back taxes. She applied the remaining $3,600 to the $140,203.30 she owes for 2010, TMZ said.
Because it's unclear if the $100,000 was a gift or a loan, Lohan and Sheen both may have to pay tax on all or part of that, said Forbes magazine. If it was a gift to her, then it is considered income and Lohan would owe approximately $35,000 in state and federal taxes on the amount. And Sheen himself might be liable for a gift tax: One can give $13,000 annually to anyone without paying that tax, the magazine said, but for $100,000 he would either have to apply it against the lifetime gift-amount cap, the magazine said, or pay the gift tax.