Passport denied or revoked for IRS tax debt

By law, a seriously delinquent tax debt is an assessed, legally enforceable federal tax debt over an inflation-adjusted threshold — $66,000 for 2026 — for which a notice of federal tax lien has been filed and lien rights exhausted, or a levy has been issued. The IRS passport page lists the yearly thresholds.

Debts aren't seriously delinquent if they're being paid on time under an installment agreement or an accepted Offer in Compromise, or if collection is suspended because of a timely Collection Due Process request or an innocent spouse request. The IRS also won't certify taxpayers who are in bankruptcy, located in a federally declared disaster area, victims of identity theft, in Currently Not Collectible status due to hardship, deceased, or serving in a combat zone, among other exceptions.

When the IRS certifies the debt, it mails notice CP508C to your last known address. The IRS doesn't send a copy to your power of attorney. The notice explains how to resolve the debt. If you apply for or renew a passport with a certified debt, the State Department sends a letter and holds the application open for 90 days so you can resolve the debt.

The IRS reverses certification — and notifies the State Department within 30 days — when the debt is fully paid, becomes legally unenforceable, or is no longer seriously delinquent because you entered an installment agreement, had an offer accepted, or another exclusion applies. Partial payments that bring the balance under the threshold don't trigger reversal. The IRS sends notice CP508R when it reverses.

If you have an open passport application and international travel within 45 days, contact the IRS promptly. The IRS can help expedite reversal once the debt is resolved, but only if you have an open application or renewal request. Keep a copy of the State Department's letter dated within 90 days.

For many people, an installment agreement is the quickest way out of certification. Individuals owing more than $50,000 may need to provide a financial statement or pay down the balance to qualify for a streamlined plan. If you can't afford a payment, Currently Not Collectible status based on hardship also qualifies for an exclusion. An Offer in Compromise takes longer to process.

The threshold applies to the total unpaid federal tax debt across all years, including assessed penalties and interest — not just the original tax. Interest compounds daily, so a balance below the threshold can grow past it. Assessments under appeal or not yet assessed don't count. Business debts can count only if you're personally liable, such as a sole proprietor's taxes or an assessed Trust Fund Recovery Penalty.

Certification requires that a notice of federal tax lien has been filed and your administrative rights under the lien process have been exhausted or lapsed, or that the IRS has issued a levy. That means taxpayers who respond early — during the regular notice stage — generally avoid certification entirely. See federal tax liens and Collection Due Process hearings.

1. Check your IRS account balance and look for a CP508C.
2. Decide between a plan, hardship status or an offer.
3. Once approved, confirm the IRS will reverse certification (CP508R).
4. If travel is imminent, call with your State Department letter in hand.