Short answer
The IRS certifies a balance to the State Department only if it is assessed, legally enforceable and more than $66,000 for 2026 including penalties and interest, a lien was filed with hearing rights used up or a levy was issued, and no IRS exclusion applies, such as a payment plan. Check yours below.
Key takeaways
- The 2026 passport threshold is more than $66,000 of assessed federal tax, penalties and interest across all years, adjusted every year for inflation.
- A balance counts only after the IRS has filed a lien and your lien hearing rights are used up, or has issued a levy.
- The IRS lists exclusions: an approved or pending payment plan, an accepted or pending offer, a timely CDP hearing request on a levy, innocent spouse relief, hardship status, bankruptcy, disaster areas and more.
- Paying part of a certified balance below the threshold does not reverse certification; a payment plan for the whole balance does.
- Child support and FBAR penalties do not count toward the threshold.
Check your balance against the passport rules
Enter your total assessed balance, say whether the IRS has filed a lien or issued a levy, and tick any situation from the IRS’s list of exclusions. The checker compares the balance with the 2026 threshold, applies the lien-or-levy test and the exclusions, and tells you what to do next. Nothing you type is sent or saved.
The test the checker applies
IRC 7345 and the IRS passport page define a seriously delinquent tax balance. All three parts must be true, and no exclusion can apply:
| Part of the test | What the IRS says | How the checker asks |
|---|---|---|
| Amount | Legally enforceable, unpaid federal tax, including assessed penalties and interest, totaling more than $66,000 (IRS.gov, 2026) for 2026, adjusted yearly for inflation | Your total across all years. A balance exactly at the threshold does not count; anything above it does. |
| Kind of balance | Individual income taxes, trust fund recovery penalties, business taxes you are personally liable for, and other civil penalties. Child support and FBAR penalties are not included. | The hint tells you to leave out child support and FBAR penalties. |
| Lien or levy | The IRS filed a Notice of Federal Tax Lien and all administrative remedies have lapsed or been exhausted, or the IRS issued a levy | Separate questions for a lien (and whether your hearing rights are used up) and for a levy |
The lien part is why certification usually comes late in the collection process. A lien notice (Letter 3172) gives you a window to ask for a hearing; until that window closes or the hearing ends, the lien alone does not satisfy the test. A levy counts as soon as it is issued, and it normally follows a final notice such as the LT11 or Letter 1058. Your account transcript shows assessments and whether a lien was filed.
Only assessed amounts count. A proposed change you have not agreed to, such as a CP2000, is not assessed yet, and a balance past its collection statute is no longer legally enforceable. For the background on how certification, revocation and the State Department’s role work, read can the IRS take your passport.
How the checker treats each exclusion
The checker uses the IRS’s own lists, in the IRS’s words as closely as possible. Any one of them makes the result “not certifiable while this lasts”, however large the balance.
| Exclusion on the IRS page | Type | What to keep in mind |
|---|---|---|
| Balance being paid on time under an approved installment agreement | Balance not counted | Missed payments can end the protection. |
| Balance being paid on time under an accepted offer in compromise | Balance not counted | Same: stay current on the offer terms. |
| Timely requested Collection Due Process hearing about a levy | Balance not counted | Only a timely request on a levy; see the CDP hearing guide. |
| Collection suspended because of a request for innocent spouse relief | Balance not counted | Applies to the balance the request covers. |
| Settlement agreement with the Department of Justice | Balance not counted | Rare; usually after litigation. |
| Account currently not collectible because of hardship | Taxpayer not certified | See CNC status. |
| Pending request for an installment agreement | Taxpayer not certified | Usually the fastest exclusion to get. |
| Pending offer in compromise | Taxpayer not certified | Only if the offer fits; it is a long process. |
| Identified victim of tax-related identity theft | Taxpayer not certified | Identified by the IRS, not self-reported. |
| In bankruptcy | Taxpayer not certified | Talk to a bankruptcy attorney; see bankruptcy and IRS taxes. |
| Located in a federally declared disaster area | Taxpayer not certified | Check the IRS disaster relief announcements for your county. |
| IRS-accepted adjustment that will fully satisfy the balance | Taxpayer not certified | Accepted by the IRS, not just requested. |
| Serving in a designated combat zone or contingency operation | Certification postponed | A postponement, not a removal. |
The checker also asks you to leave child support and FBAR penalties out of the balance, because the IRS lists them as not included. If an exclusion covers only part of what you owe (for example, a plan for some years only), enter only the uncovered part as your balance.
What your result means
- Likely certifiable. Expect a CP508C if you have not had one. Paying part of the balance to get under the threshold does not reverse a certification that has already happened, according to the IRS. A payment plan for the whole balance, an offer, or another exclusion does.
- Can’t tell yet. The amount is over the threshold, but you are unsure about a lien or levy. Look for Letter 3172 or a levy notice, or check your transcripts in the IRS Online Account.
- Not certifiable on the amount, or not yet. Collection does not stop. Interest and penalties keep adding to the balance, so a balance just under the threshold can cross it, even though the threshold itself rises each year.
- Not certifiable while an exclusion lasts. If you already have a CP508C, the IRS says it reverses certification and notifies the State Department within 30 days of resolving the balance, and sends Notice CP508R. Call the number on the CP508C if it does not arrive.
If you have travel within 45 days or live abroad, and you have an open passport application, the IRS can expedite the reversal. Our urgent travel guide lists the proof it asks for and a day-by-day plan.
Two examples
Example (assumed figures): Dana owes $69,800 for four years. The IRS filed a lien two years ago and she never asked for a hearing. The checker says “likely certifiable”. She can’t pay in full, so she applies for an installment agreement with a financial statement (her balance is above the $50,000 (IRS.gov, July 2026) Simple Payment Plan limit). Once the request is pending, she is in an excluded group, and the checker’s result changes to “not certifiable while this lasts”.
Example (assumed figures): Lee owes $61,000 and has a wage levy. The checker says “not certifiable on the amount” today. But interest at the federal short-term rate plus 3 percentage points, reset quarterly (7% (IRS.gov, Jul-Dec 2026) for the current quarter), plus the failure-to-pay penalty keep growing the balance. A payment plan now protects both the passport and the paycheck; our garnishment calculator shows what the levy takes in the meantime.
Next steps, on your own or with help
Most people can act on the result themselves. Check the balance and transcripts in the IRS Online Account; if you owe $50,000 or less, a Simple Payment Plan (formerly the streamlined installment agreement) can usually be set up online without a financial statement; above that, see relief options by balance size. You can also call the IRS at 800-829-1040 (IRS.gov, 2026). If the IRS process is not working, the Taxpayer Advocate Service is free at 877-777-4778 (IRS.gov, 2026).
Professional help makes sense when the balance is well above the plan limits, you need an offer or hardship status, the amount itself is wrong, or a lien and several years are involved. We offer a free consultation; if we take the case, we file Form 2848, pull your transcripts before recommending anything and quote a flat fee upfront. We can’t promise how fast the IRS or the State Department will act. Request a free review or call 1-877-800-8180.
Frequently asked questions
More than $66,000 of legally enforceable, unpaid federal tax, including assessed penalties and interest, per the IRS passport page. The IRS adjusts it for inflation every year, so check the current figure before relying on an older one.
Yes. The IRS counts the total of unpaid tax plus assessed penalties and interest across all your tax years. Proposed amounts that have not been assessed, such as an unagreed CP2000, do not count yet.
Not by itself. The IRS must have filed a Notice of Federal Tax Lien and your administrative remedies, such as the right to a lien hearing, must have lapsed or been used up. Alternatively, an issued levy meets this part of the test. The amount must also be over the threshold.
No. The IRS says it will not reverse a certification when partial payments or expiring collection statutes bring the balance below the threshold. You need to pay in full, set up a payment plan or offer for the whole balance, or have another exclusion apply.
Yes, as long as you pay on time. A balance being timely paid under an approved installment agreement is not seriously delinquent, and the IRS does not certify a taxpayer with a pending installment agreement request.
No. The IRS lists child support and Report of Foreign Bank and Financial Accounts (FBAR) penalties among the balances that are not seriously delinquent tax balances for passport purposes.
Sources
- IRS: Revocation or denial of passport in cases of certain unpaid taxes (page reviewed 28-Jul-2026)
- IRS: Understanding your CP508C notice
- 26 U.S.C. 7345, Revocation or denial of passport in case of certain tax delinquencies
- IRS: Simple payment plans for individuals and businesses
- IRS: Online account for individuals
- 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.