President Biden’s daughter Ashley owes approximately $5,000 in income taxes, according to lien documents obtained by The Post Monday.

The Pennsylvania Department of Revenue’s Philadelphia County office informed the 42-year-old that a $5,079.44 tax lien had been imposed on her property, a Dec. 1 notice first obtained by Fox News shows.

Liens are used by the government to recoup money from unpaid taxes. In this case, the first daughter had two liens placed on her property for failing to pay income taxes in 2015 — when her father was serving as vice president — and 2021, during the first year of her father’s tenure as president.

Ashley Biden evaded $1,691 and $1,956 in tax payments for both those years, respectively, and was slapped with $2,736 and $2,249 in liens, along with a $94.44 filing fee, according to the filing in Philadelphia’s Court of Common Pleas.

The Post has reached out to Ashley Biden’s attorney and the White House for comment.

Rep. Dan Meuser (R-Pa.), who served as Pennsylvania’s revenue secretary from 2011 to 2015, told The Post the tax delinquency was the result of “privilege or carelessness.” 

“Ashley Biden has an estimated net worth of nearly $2 million, and she can’t even find the time to pay $5,000 of her Pennsylvania taxes. So therefore, the Commonwealth has a lien on her property, meaning PA is a priority creditor and must be paid before Ashley can make any substantial financial transaction,” Meuser told The Post. 

“At best it’s sad, at worst it’s unlawful. Tax payment compliance in Pennsylvania is not difficult, and in Ashley Biden’s case she has the means to pay her taxes. Joe Biden loves chastising American taxpayers in the highest tax bracket — maybe there are a couple of other people he should be chastising.”

Ashley Biden is the president’s youngest child and has made news before for reports of her hard-partying past and more recently for the theft of one of her diaries, which became fodder for several stories about her father in the final days of the 2020 election.

In August 2022, two Florida residents pleaded guilty in Manhattan court to stealing the diary and other possessions from Ashley’s Florida home and selling it to the conservative outlet Project Veritas.

The diary included “highly personal entries,” prosecutors noted, and were taken along with tax records, a cellphone and a data drive with family photos.

One highly circulated entry in which Ashley wrote about “showers with my dad” as a young girl which were “probably not appropriate”  was previously reported by the right-wing outlet National File.

The Pennsylvania tax lien was filed six days before first son Hunter Biden was indicted on nine counts of dodging $1.4 million in tax payments between 2016 and 2019.

The indictment included three felony charges of tax evasion and filing false returns on his personal and corporate income for two of those years — and six misdemeanors for failing to pay taxes over that period.

Special counsel David Weiss said Hunter Biden “spent millions of dollars on an extravagant lifestyle rather than paying his tax bills,” including payments for “drugs, escorts and girlfriends, luxury hotels and rental properties, exotic cars, clothing, and other items of a personal nature, in short, everything but his taxes,” the indictment alleges.

The first son faces up to 17 years in prison if convicted on all counts.

“From items large and small (and this is admittedly small and nothing like the scale of Hunter’s depravity and criminality), the Bidens are the living embodiment of hypocrisy,” Garrett Ziegler, the founder of the nonprofit Marco Polo and a former aide to President Donald Trump, told The Post.

“Joe is constantly talking about how wealthy and connected people do not pay their fair share and can afford to pay more, and it just so happens that both of his living children did not pay their taxes,” Ziegler also told Fox News in an interview Friday. “This is just another example of the Bidens being careless.”

“Like, you’d think that they would show a little bit more prudence when you’re in the American first family to make sure you don’t have any tax liens on you, especially going into an election year,” he added.

The ex-Trump aide founded the website BidenLaptopMedia.com, which contains nearly 10,000 photos from Hunter’s infamous laptop taken between 2008 and 2019, corroborating many details from his recent indictment.

Ziegler told Fox News that his Marco Polo team uncovered the tax lien when searching through Philadelphia County’s courthouse database.

He also denied that the recent tax lien disclosure was “a hit job” or that he and his team were “Republican activists.”

“None of us are registered Republicans,” the former White House aide said. “In fact, I loved and still love Trump precisely because he wasn’t a standard Republican. So this is not a hit job.

“We’re going to keep all the photos that paint the Bidens in a good light and keep all the photos that paint the Bidens in a bad light. The American people can judge for themselves what they think about their first family through this.”

Earlier this year, in an interview with Elle magazine, Ashley Biden discussed her plans for a wellness space in Philadelphia to treat formerly incarcerated women suffering from trauma.

The venture would make use of holistic therapies, such as infrared saunas and EMDR, as well as mediation — remedies similar to what she says helped her cope with the death of her half-brother, former Delaware Attorney General Beau Biden, to brain cancer in 2015.

“I was able to get great treatment, and so I’ve been able to take some of those things that I’ve learned in therapy and use them as well,” Ashley told the outlet in a March 28 profile.

The first daughter — like her half-brother Hunter — has had her own brushes with the law, including arrests for marijuana possession while a student at Tulane University in 1999 and for allegedly obstructing a police officer trying to break up a fight outside a bar in Chicago in 2002.

The first incident was never charged, while the 2002 case was dropped.