IRS Passport Revocation: Serious Tax Debt Can Cost You Your Passport
Under the Fixing America's Surface Transportation (FAST) Act, the IRS can certify seriously delinquent tax debts to the State Department, which can deny your passport application or revoke your existing passport. This affects travelers and expats most severely.
What Is Seriously Delinquent Tax Debt?
As of 2024, seriously delinquent tax debt is a federal tax debt greater than $62,000 (adjusted annually for inflation) where a Notice of Federal Tax Lien has been filed and all administrative remedies have been exhausted, or a levy has been issued. Not all tax debts qualify — the IRS only certifies debts meeting these specific thresholds.
How the Process Works
If your debt is certified, the IRS notifies you by mail (Notice CP508C). The IRS then notifies the State Department, which can deny new passport applications and revoke existing passports. You typically have 90 days to resolve the debt before passport action is taken.
How to Prevent Passport Revocation
Resolution of the underlying tax debt removes the certification. Options include: paying the debt in full; establishing an installment agreement; submitting an Offer in Compromise; obtaining Currently Not Collectible status; or requesting a Collection Due Process hearing. Any of these resolutions — if approved — will result in the IRS decertifying your account within 30 days.
Debts Excluded from Passport Certification
Not all tax debts trigger passport issues. Excluded debts include: debts being paid through an installment agreement; OIC applications under consideration; CDP hearing requests pending; debts under $62,000; and debts in bankruptcy. If your debt was improperly certified, you can contest it through the IRS or in federal court.
Getting Your Passport Restored
Once the IRS resolves the certification (through payment, installment agreement, OIC, etc.), it notifies the State Department within 30 days. The State Department then restores passport privileges. If you have an urgent international travel need, the IRS has an expedited decertification process.
Frequently Asked Questions
Can the IRS revoke my passport while I am abroad?
Yes, in theory. The IRS can certify a debt while you are traveling internationally. However, the passport is typically flagged upon renewal or at a State Department interaction, not mid-trip.
What is the threshold for IRS passport revocation?
As of 2024, the threshold is $62,000 in seriously delinquent federal tax debt. This amount is adjusted annually for inflation.
How quickly does the IRS notify the State Department?
After certification, the State Department is notified within 30 days. After decertification (resolution), the IRS also notifies the State Department within 30 days.
Can I still get an emergency passport if my debt is certified?
In emergency situations (immediate life-or-death travel), the State Department may issue an emergency passport. However, resolving the underlying tax debt is the only permanent solution.
If I am in an installment agreement, can the IRS still certify my debt?
No. An active, compliant installment agreement specifically excludes you from the seriously delinquent designation. If you were certified while in a payment plan, you should contest the certification.
I received Notice CP508C — what do I do?
Act immediately. You have 90 days to resolve the debt before passport action is taken. Call a tax professional or the IRS same day.
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