En esta noticia
In the United States, the Internal Revenue Service (IRS) has a mechanism it uses with tax debtors when renewing their passports.
Affected taxpayers are certified to the Department of State, and the issuance or renewal of the passport is blocked for those who have unpaid IRS tax debts. In certain cases, it can also revoke valid passports if the debt exceeds a certain threshold.
What does the IRS say about seriously delinquent tax debts?
The IRS defines seriously delinquent tax debts as a tax obligation that remains unpaid and exceeds the threshold of $66,000 in 2026, including taxes, interest, and accumulated penalties.
However, falling into this category does not depend solely on the amount. In these cases, the IRS must have initiated collection actions such as filing a federal tax lien or issuing a levy order.
What types of debts are included in this category?
Among the obligations that can be considered seriously delinquent tax debts are:
- Federal income taxes for individuals.
- Certain business taxes when the taxpayer has personal liability.
- Penalties arising from taxes withheld by employers (Trust Fund Recovery Penalty).
- Some civil penalties administered by the IRS.
- Interest and fines accumulated on those obligations.
The total amount owed is calculated by adding the principal debt plus the additional charges generated by the default.
What mechanism does the IRS set in motion?
When the IRS determines that the tax debt falls into this category, it certifies the taxpayer before the Department of State. This means that the agency issues a seriously delinquent debt certification and sends a CP508C notice to the taxpayer.
Subsequently, the Department of State receives the certification, and from that moment on, it may deny the issuance of a new passport or the renewal of an existing one. In some cases, a passport may also be renewed even if it is still valid.
There are exceptions: Who is outside this measure?
Not all people with tax debts can be certified. The IRS excludes from this measure taxpayers who:
- Are under bankruptcy protection.
- Have an IRS-approved payment agreement.
- Filed a valid application for a payment plan, and it is still pending.
- Maintain an Offer in Compromise in process or approved.
- Were declared “Currently Not Collectible” due to financial hardship.
- Are victims of tax identity theft.
- Reside in areas declared federal disaster zones.
- Are members of the Armed Forces deployed in combat zones?
What should I do if my application was blocked?
If someone wants to renew their passport and their application was blocked, they can take the following steps.
First, the debt must be paid in full or a payment plan must be negotiated and formalized with the IRS. In this regard, an Offer in Compromise may be filed to reduce the debt.
Likewise, a correction of errors may also be requested if the certification is not properly justified or to demonstrate that the debt is no longer legally enforceable.