The IRS can certify your seriously delinquent tax debt to the US Department of State, providing them with the ability to revoke or deny your U.S. passport when you owe more than $62,000 in seriously delinquent tax debt, a process often termed IRS passport revocation or IRS passport certification. This process automatically triggers restrictions preventing you from obtaining new passports or renewing existing ones. This federal enforcement mechanism has been in effect since 2018 and has impacted many taxpayers, sometimes unexpectedly affecting business or personal travel plans when passport applications are denied. Understanding the specific triggers, resolution process, and available options becomes critical for regaining your passport privileges and avoiding disruptions to your travel plans

What You Need to Know About IRS Passport Certification and Revocation

IRS can revoke or deny your passport for seriously delinquent tax debt exceeding $62,000.
Decertification can take several weeks—don’t wait until your flight is near.
Installment agreements or offers in compromise can lift the decertification or revocation..
Notice CP508C is your official warning that your tax debt has been certified to the US Department of State—take immediate action.

What Triggers IRS Passport Certification or Revocation?

IRS passport certification or revocation occurs when the Internal Revenue Service certifies to the State Department that you owe seriously delinquent tax debt exceeding $62,000, resulting in automatic passport denial, either for renewal or first-time application. The IRS can further revoke an unexpired passport in instances where taxpayers are not responsive to their collection efforts. The IRS is required to notify the State Department when taxpayers meet this threshold, which then triggers immediate restrictions on all passport services. This enforcement mechanism affects both new passport applications and renewals, potentially leaving you unable to proceed with planned international travel. This may lead to difficult conversations with an employer if you are unable to travel for important business purposes, or uncomfortable situations if you are unable to travel for either vacation or to attend family events abroad.

Understanding the $62,000 Threshold and What Counts

The certification process kicks in when your total unpaid federal tax debt reaches $62,000, a figure that’s adjusted annually for inflation. Here’s what many taxpayers don’t realize: this amount isn’t just your original tax bill. It includes every penalty, interest charge, and additional fee that’s accumulated over time, which can push relatively modest tax debts well beyond the threshold.

Your debt becomes “seriously delinquent” when it hits the dollar threshold and you haven’t arranged to resolve it. Think of it like this: if you owed $45,000 in taxes from 2019 and ignored IRS notices, the penalties and interest could easily push your total debt past $62,000 by now.

Several important exceptions can protect your passport even when you owe more than $62,000. Active installment agreements in good standing shield your passport privileges, as do accepted offers in compromise or certain cases where an offer is under IRS consideration. If you’re pursuing innocent spouse relief or currently contesting your debt in Tax Court, you’re also protected. The IRS may also hold off on certification if you’re in financial hardship status and are currently not collectible, or if you’re a disaster-area resident and collection activity is suspended due to a federally declared natural disaster.

These exceptions recognize that blanket passport restrictions would be unfair when you’re actively working to resolve your tax obligations or facing circumstances beyond your control.

Spotting the Warning Signs Before It’s Too Late

At the time the IRS certifies your debt to the State Department, you’ll receive Notice CP508C in the mail. This notice informs you that certification has occurred and passport restrictions are in effect.

You can check your tax account status proactively through several methods. The IRS online account system gives you real-time access to your current balance, payment history, and any pending collection actions. You can also call the IRS directly using the phone number on your most recent notice, though you should expect substantial wait times during peak periods. Requesting tax account transcripts through the IRS website or by mail shows detailed information about outstanding balances across multiple tax years, including how penalties and interest have accumulated.

If you find the notice process confusing, a tax lawyer can provide guidance on your obligations and options, tailored to your specific facts and circumstances.

Your Options for Resolving Passport Restrictions

When facing passport restrictions due to tax debt, you have several paths forward depending on your financial situation:

Full payment of your tax debt typically results in decertification within 30 days of the IRS processing your payment.
An approved installment agreement allows you to maintain or restore passport eligibility while paying your debt over time. You’ll need to stay current on all payments and continue filing required returns to keep this protection. The IRS offers short-term payment plans, while long-term installment agreements can stretch payments over several years. Negotiation of these payment plans depends on your specific financial situation.
An Offer in Compromise (OIC) might work if you’re facing genuine financial hardship. This program can reduce the total amount you owe based on your ability to pay. For eligible taxpayers, the Offer in Compromise can provide a much needed financial reset.
Currently Not Collectible (CNC) status provides temporary relief for taxpayers experiencing severe financial hardship. While this may provide relief from collection activities, including passport certification, your debt continues growing with interest.

Most taxpayers find installment agreements provide the most practical solution, balancing debt resolution with passport accessibility, though evaluation of your specific facts and circumstances is important to ensure you pursue the most favorable and beneficial resolution. Keep in mind that evaluating your coll

Timeline for Getting Your Passport Back

Once you’ve resolved your tax debt or established an acceptable collection alternative, the IRS must reverse its certification to the State Department. This decertification process typically takes 30 days from when your resolution gets processed in IRS systems, though processing times can stretch during peak periods or if additional documentation is required.

After the IRS reverses certification, the State Department needs more time to update its systems and remove passport restrictions from your record. The State Department’s processing varies, but you can generally apply for or renew your passport 2–3 weeks after receiving confirmation that the IRS has reversed certification.

Plan for a total timeline of 6–8 weeks from debt resolution to passport issuance, especially during busy travel seasons when passport processing takes longer. For urgent travel needs, the State Department offers expedited processing services, a process we assist our clients with pursuing.

Preventing Future Passport Problems

Staying ahead of tax compliance gives you the best protection against future passport restrictions. File all required tax returns on time, even when you can’t pay the full amount immediately—the IRS imposes much harsher penalties for failure to file than for failure to pay.

Address tax debts promptly before they multiply through penalties and interest. When you receive IRS notices about unpaid taxes, contact them immediately rather than hoping the problem disappears. Set up automatic payments for estimated taxes or establish payroll deduction adjustments to prevent large debt accumulations.

Business owners face particular risks because employment tax obligations often trigger certification faster due to substantial trust fund recovery penalties. These penalties can personally affect business owners and responsible parties, making regular monitoring important. Check your tax accounts quarterly through the IRS online portal to catch growing balances before they reach certification levels.

When You Need Professional Help

Complex passport revocation cases often require professional representation, particularly when dealing with multiple tax years, business debts, or disputed liabilities.

A tax attorney or enrolled agent understands IRS procedures and can help evaluate the proper collection alternative available to you, and negotiate directly with the IRS on your behalf, potentially securing more favorable payment arrangements than you might obtain independently.

Professional representation becomes necessary when pursuing offers in compromise, which require in-depth financial analysis and negotiation skills. Similarly, innocent spouse claims involve complex legal standards that benefit from experienced guidance. If your situation involves potential criminal tax issues or multiple IRS enforcement actions simultaneously, professional legal representation protects your interests and coordinates resolution strategies.

For taxpayers living abroad, professional help navigates the complexities of international tax compliance. International taxpayers face unique challenges including currency conversion issues and onerous foreign asset reporting requirements.

Urgent travel needs may also require professional help to identify options for expedited resolution. Experienced tax professionals understand IRS internal procedures and may accelerate processing times or identify alternative solutions that preserve travel privileges during debt resolution.

Understanding your options and acting quickly when facing passport restrictions can mean the difference between resolved travel plans and major disruptions to your personal and business activities. The certification program serves as a powerful collection tool, but you can navigate the resolution process successfully while minimizing the impact on your international mobility when you respond promptly and appropriately.

Facing a Tax Problem? We’re Here to Help.

At Hughes Noff Tax Law, we know how overwhelming it can feel when the IRS or state taxing authorities get involved. Whether you’re dealing with an IRS audit or tax dispute, international tax compliance, or tax debt resolution, we’re here to provide you relief and reduce your anxiety. Let us deal with the federal government—so you don’t have to.

We approach every client with empathy and provide the advocacy, direction, service, and resolution they deserve. We have experience resolving complex tax controversies and understand the unique and sensitive nature of these matters. As both attorneys and CPAs, we understand the law and the numbers. Our clients appreciate the clarity and peace of mind we help restore—read their stories here.

IRS Passport Certification and Revocation: How to Get Your Passport Renewed or Applied For