Short answer
The IRS does not take passports itself, but it can certify you to the State Department, which can deny or revoke one. For 2026 that happens when you owe more than $66,000 (IRS.gov, 2026) in assessed federal tax, penalties and interest, and a lien has been filed or a levy issued. A payment plan or accepted offer stops it.
Key takeaways
- Certification under IRC 7345 needs three things: an assessed balance over $66,000 (2026, indexed yearly), and either a filed lien whose hearing rights have lapsed or been used, or a levy.
- The IRS mails Notice CP508C when it certifies you, and it does not send a copy to your power of attorney.
- Balances paid on time under an installment agreement or accepted offer, a timely levy CDP hearing, a pending innocent spouse request, CNC hardship, bankruptcy, identity theft and disaster areas are excluded.
- Paying the balance down below the threshold does not reverse certification; you must fully pay, set up a plan or fit another exclusion.
- Once the balance is resolved, the IRS says it reverses certification and tells the State Department within 30 days.
How the IRS passport rule works
Since a 2015 law (Pub. L. 114-94, the FAST Act) added section 7345 to the tax code, the IRS has had to report “seriously delinquent” tax balances to the State Department. The IRS sends a certification to the Treasury, Treasury passes it to the State Department, and the State Department acts on your passport. The IRS itself never holds, cancels or seizes a passport.
What the State Department can do once you are certified, according to the IRS:
- Deny a new passport or a renewal. The State Department generally will not issue a passport after it receives a certification.
- Revoke a passport you already hold. The IRS can refer a certified taxpayer to the State Department for revocation, case by case. Before it does, it sends Letter 6152 asking you to call and resolve the account.
- Limit a passport. If you are abroad when your passport is revoked, the State Department may issue a limited-validity passport that only lets you return directly to the United States.
Certification alone does not cancel the passport in your drawer. On its CP508C page the IRS answers the question “If I already have a U.S. passport, does this mean I can no longer use my passport to travel?” with “No. You can use your passport.” The State Department tells you in writing if it denies an application or revokes a passport. The trouble usually starts when you apply for a new passport or renew one.
What counts as a seriously delinquent tax balance
Under IRC 7345(b) and the IRS passport page, every one of these must be true:
| Test | What it means | Where to check |
|---|---|---|
| Assessed and legally enforceable | The IRS has formally assessed the tax and can still collect it. A proposed amount, such as a CP2000 you have not agreed to, is not assessed yet. | Your account transcript (assessment dates) |
| Over the threshold | More than $66,000 for 2026, counting tax, assessed penalties and interest across all years. The amount is adjusted for inflation every year. | Balance in your IRS Online Account |
| Lien or levy | Either a Notice of Federal Tax Lien was filed and your lien hearing rights have lapsed or been used, or the IRS has issued a levy. | A lien notice (Letter 3172) or a levy on your wages, bank or benefits |
The IRS lists the kinds of balances that count: individual income tax, the trust fund recovery penalty, business taxes you are personally liable for, and other civil penalties. Your own business’s corporate tax does not count unless you are personally liable for it.
The lien test is why certification often follows the collection notice sequence. A balance this size is well above the IRS’s general lien filing guideline of $10,000 (IRS.gov, July 2024 (IRM effective date)), so many people reach the passport stage after a CP504, a final notice such as the LT11, and a lien filing. If you are still at the CP504 or LT11 stage, our final notice action plan is the place to start.
Balances and taxpayers the IRS will not certify
The IRS passport page lists balances that are not certified, even if they are over the threshold:
- Balances being paid on time under an IRS-approved installment agreement
- Balances being paid on time under an accepted offer in compromise
- Balances where you timely requested a Collection Due Process (CDP) hearing on a levy, while collection is suspended
- Balances where collection is suspended because you asked for innocent spouse relief
- Balances covered by a settlement agreement with the Department of Justice
- FBAR penalties and child support (they are not covered by this rule)
It also says it will not certify a taxpayer who:
- is in bankruptcy;
- has been identified by the IRS as a victim of tax-related identity theft;
- has an account the IRS has placed in currently not collectible status because of hardship;
- is in a federally declared disaster area;
- has a pending request for an installment agreement or an offer in compromise; or
- has an IRS-accepted adjustment that will fully satisfy the balance.
Certification is also postponed while you serve in a designated combat zone or a contingency operation.
What a CP508C notice means
Notice CP508C is the IRS telling you it has certified your balance to the State Department. It goes to your last known address, and the IRS says it will not send a copy to your power of attorney, so if a professional represents you, send them a copy yourself.
The notice lists the amount owed. The IRS asks you to do one of three things:
- Pay in full through IRS.gov payment options.
- Arrange to pay over time with a payment plan, or another arrangement such as an offer in compromise.
- Dispute it by calling the number on the notice if you think the amount or the certification is wrong. The IRS passport page lists 855-519-4965, or 267-941-1004 from outside the U.S. If you already paid, send proof to the address on the notice (the IRS also mentions its Document Upload Tool). The IRS warns not to send proof of payment to the U.S. Tax Court.
If you expect a refund this year, the IRS applies it to the balance. When a refund covers the whole amount, the IRS treats the account as paid once the return and refund are processed.
How certification is reversed, and how long it takes
The IRS reverses a certification when the balance is fully paid or becomes legally unenforceable, when it is no longer “seriously delinquent” (one of the exclusions above now applies), or when the certification was a mistake. When it reverses, it sends you Notice CP508R.
Timing, per the IRS: it reverses the certification and notifies the State Department within 30 days of the balance being resolved. If you have travel within 45 days or live abroad and have an open passport application, the IRS can expedite this to generally 9 to 16 days; see certified and traveling soon.
| Your move | Reverses certification? | Notes |
|---|---|---|
| Pay the full balance | Yes | The fastest, if you can do it. Interest and penalties stop growing too. |
| Payment plan covering the whole balance | Yes, while you pay on time | A pending request also counts. Individuals who owe $50,000 (IRS.gov, July 2026) or less can usually set up a Simple Payment Plan (formerly the streamlined installment agreement) in their Online Account, with no financial statement. |
| Offer in compromise | Yes, while pending or accepted and paid on time | Only fits if you can’t pay in full before the collection statute runs out. See offers in compromise. |
| Currently not collectible (hardship) | Yes | For people who can’t pay basic living costs and the IRS too. See CNC status. |
| Pay part, so the balance drops below the threshold | No | The IRS says it will not reverse when partial payments bring the balance under the threshold. |
| Some years pass their collection statute | No | Same rule: a balance shrinking under the threshold because of CSED expirations is not enough. |
One more limit: if your certified balance is resolved but you have a CDP hearing or innocent spouse request pending on a different, uncertified balance, the IRS says that pending request alone does not trigger reversal.
Example: getting under the plan limit
Example (assumed figures): Sam, a single filer, owes $71,000 for three tax years. A lien was filed two years ago and he never asked for a hearing, so in the spring he gets a CP508C. In October he applies to renew his passport and receives a State Department letter putting the application on hold.
- Paying $24,000 from savings would bring the balance to $47,000, which is under the 2026 threshold. On its own, that does not reverse certification.
- But $47,000 is also under the $50,000 Simple Payment Plan limit. If Sam pays the $24,000 and then applies for a Simple Payment Plan for the rest in his Online Account, the plan, not the lower balance, is what makes the balance no longer seriously delinquent.
- If he can’t raise the cash, he can still ask for an installment agreement for the full $71,000. Above the Simple Payment Plan limit the IRS will usually want a financial statement such as Form 433-F.
Either way, Sam should then wait for Notice CP508R and keep the State Department letter’s 90-day window in mind. Interest keeps accruing on any plan at the federal short-term rate plus 3 percentage points, reset quarterly (7% (IRS.gov, Jul-Dec 2026) for the current quarter).
Contesting a certification in court
If the certification is wrong, or the IRS fails to reverse it when it should, IRC 7345(e) lets you sue in the U.S. Tax Court or a U.S. district court. You do not have to file an administrative claim first, according to the IRS. If the court finds the certification was erroneous, it can order the IRS to tell the State Department. The court cannot release a lien or levy or award money damages in this kind of case.
Court is rarely the quickest fix. If the balance is real, a payment plan or other exclusion usually resolves certification faster. If you think the amount itself is wrong, see how to dispute an IRS balance and call the number on the CP508C as well.
Doing it yourself, free help and when to hire someone
Many people can reverse certification on their own: check the balance in the Online Account, apply for a payment plan there or by phone at 800-829-1040 (IRS.gov, 2026), and keep the confirmation. If the IRS process is not working, or the problem is causing financial difficulty, the Taxpayer Advocate Service is free: call 877-777-4778 (IRS.gov, 2026) or file Form 911 (Rev. 6-2026 (IRS.gov, 6-2026)). Low Income Taxpayer Clinics help eligible taxpayers for free or a small fee.
A professional is worth it when the balance is well over the plan limits, you need an offer or hardship status, the amount is disputed, or several years and a lien are involved. Our team of tax attorneys, enrolled agents and CPAs offers a free consultation, files Form 2848 and pulls your transcripts before suggesting any route, and quotes a flat fee upfront if we take the case. No outcome is guaranteed, and if you can fix it yourself, we will tell you. Request a free review or call 1-877-800-8180.
Frequently asked questions
For 2026, more than $66,000 in assessed tax, penalties and interest, adjusted for inflation each year. The balance also needs a filed lien with hearing rights lapsed or used, or a levy, and none of the exclusions can apply.
The IRS says yes: you can use your current passport, and the State Department will tell you in writing if it revokes it. Renewing or applying for a new passport is where certification usually blocks you.
Yes. A balance being paid on time under an IRS-approved installment agreement is excluded, and the IRS also excludes taxpayers with a pending payment plan or offer request. Missing payments can bring certification back.
No. The IRS says it will not reverse certification when partial payments or expired collection statutes bring the balance under the threshold. You need full payment, a plan, an offer or another exclusion.
The IRS says it reverses certification and notifies the State Department within 30 days of resolving the balance. With travel within 45 days or residence abroad and an open passport application, it can generally expedite to 9 to 16 days.
No. The IRS says it will not send a copy of the CP508C notice to your power of attorney, so forward it to your representative yourself.
Yes. Call the number on the CP508C first. You can also sue in the U.S. Tax Court or a federal district court under IRC 7345(e) if the certification is erroneous or the IRS fails to reverse it.
Sources
- IRS: Revocation or denial of passport in cases of certain unpaid taxes
- IRS: Understanding your CP508C notice
- 26 U.S.C. 7345, Revocation or denial of passport in case of certain tax delinquencies
- IRS: Payment plans; installment agreements
- IRS: Simple payment plans for individuals and businesses
- IRS: Online account for individuals
- IRS: The Taxpayer Advocate Service is your voice at the IRS
- IRS: Quarterly interest rates
We check every figure against IRS.gov and log changes on the key figures page.
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This page is general information about IRS rules, not tax or legal advice for your situation. IRS figures change; each one links to its official source and the date we last checked it.