En esta noticia
The Internal Revenue Service (IRS) reminds taxpayers that unpaid federal taxes can affect their ability to travel abroad. By law, the agency certifies taxpayers with seriously delinquent tax debts to the State Department for specific actions regarding their passports.
The IRS does not take the passport itself. Only the State Department has the authority to issue, limit, deny or revoke passports. Generally, it will not issue a passport to a taxpayer once it receives the IRS certification, and it may deny an application or revoke a current passport.
When does a tax debt become “seriously delinquent”?
A seriously delinquent tax debt is a legally enforceable, unpaid federal tax debt, including assessed penalties and interest, that totals more than $66,000 in 2026. The threshold is adjusted yearly for inflation and was $64,000 in 2025.
These debts include:
- U.S. individual income taxes.
- Trust fund recovery penalties.
- Business taxes for which the taxpayer is personally liable.
- Other civil penalties.
Owing more than the threshold is not enough on its own. The IRS must also have filed a Notice of Federal Tax Lien and all administrative remedies under the law must have lapsed or been exhausted, or the IRS must have issued a levy to collect the debt.
Which debts are not certified?
The IRS says seriously delinquent tax debts do not include:
- Child support.
- Debts being timely paid through an approved installment agreement.
- Debts being timely paid under an offer in compromise accepted by the IRS.
- FBAR penalties (Report of Foreign Bank and Financial Accounts).
- Settlement agreements with the Department of Justice.
- Debts for which a collection due process hearing on a levy was timely requested.
- Debts suspended because of a request for innocent spouse relief.
The IRS also will not certify anyone who:
- Has an account determined to be “currently not collectible” due to hardship.
- Has a pending request for an installment agreement or an offer in compromise.
- Has been identified as a victim of tax-related identity theft.
- Is in bankruptcy.
- Is located in a federally declared disaster area.
- Has an IRS-accepted adjustment that will fully satisfy the debt.
Certification is also postponed for taxpayers serving in a designated combat zone or taking part in a contingency operation.
What happens once the debt is certified?
When the IRS certifies the debt, it sends a Notice CP508C by regular mail to the taxpayer’s last known address. The IRS does not send a copy to the taxpayer’s power of attorney.
If a taxpayer with certified debt applies for or renews a passport, the State Department sends a letter and keeps the application open for 90 days. In that time, the taxpayer can:
- Enter a satisfactory payment arrangement with the IRS.
- Pay the debt in full.
- Resolve any erroneous certification issue.
If no arrangement is made within 90 days of the letter, the application is denied and closed, and the taxpayer must submit a new one.
For passports already issued, the IRS may ask the State Department to revoke it. These referrals are decided case by case, and before sending one the IRS sends Letter 6152, asking the taxpayer to call to resolve the account. Taxpayers who are overseas may receive a limited-validity passport that allows them to return directly to the United States.
How can the certification be reversed?
Taxpayers who can’t pay in full may qualify for reversal through an alternative payment arrangement, such as an installment agreement or an offer in compromise. Those who believe the certification is wrong, or disagree with the amount, can call the numbers on the notice: 855-519-4965, or 267-941-1004 from abroad.
The IRS reverses a certification when the debt is fully satisfied or legally unenforceable, when it is no longer seriously delinquent, or when the certification was erroneous. It sends a Notice CP508R and notifies the State Department within 30 days of the debt being resolved. Partial payments or the expiration of the collection period that lower the debt below the threshold do not lead to reversal. To qualify, the taxpayer must fully resolve all certified debt.
For those with travel plans within 45 days, or who live abroad, the IRS can expedite the process to 9 to 16 days. This requires an open passport application or renewal, proof of travel and a copy of the State Department letter dated within the last 90 days.
If the taxpayer has already filed this year’s return and expects a refund, the IRS will apply the refund to the debt. Taxpayers can also sue in the U.S. Tax Court or a U.S. District Court to challenge an erroneous certification, without first contacting the IRS. The court can order the IRS to notify the State Department, but it cannot release a lien or levy or award damages.