Passport Revocation for Unpaid Taxes
Rates and standards last checked against IRS.gov: November 6, 2026
If you owe the IRS more than $66,000, the IRS can certify your debt to the State Department, which can then deny or revoke your passport. Here's who gets certified and how to undo it.
Quick answer
Can the IRS take away my passport for unpaid taxes?
The IRS can certify seriously delinquent tax debt, more than $66,000 for 2026, to the State Department. The State Department then generally won't issue you a passport, and may deny an application or revoke your current one.
Who this applies to: Individuals with unpaid federal tax debt over the threshold where the IRS has filed a lien and appeal rights have run out, or has issued a levy.
What can change this answer
- An approved payment plan or accepted offer in compromise prevents certification.
- Paying down below the threshold doesn't reverse certification.
- You have 90 days after a State Department letter to resolve it.
Recommended next step
If you got Notice CP508C, call the number on it and set up a payment arrangement before you apply for or renew a passport.
Reviewed by Joseph Lancaster, 13+ years in tax resolution.
Key facts
| Item | Fact | Source |
|---|---|---|
| 2026 debt threshold | More than $66,000, including penalties and interest (adjusted yearly) | IRS: Revocation or denial of passport in cases of certain unpaid taxes |
| Also required | A filed tax lien with appeal rights used up or lapsed, or an IRS levy | IRS: Revocation or denial of passport in cases of certain unpaid taxes |
| Notice you get | CP508C when certified; CP508R when reversed | IRS: Revocation or denial of passport in cases of certain unpaid taxes |
| Time to fix before denial | 90 days from the State Department letter | IRS: Revocation or denial of passport in cases of certain unpaid taxes |
| Reversal after you resolve the debt | Within 30 days; 9 to 16 days if expedited for travel | IRS: Revocation or denial of passport in cases of certain unpaid taxes |
| IRS phone number on CP508C | 855-519-4965 (international: 267-941-1004) | IRS: Revocation or denial of passport in cases of certain unpaid taxes |
Compiled November 10, 2026 from the linked primary sources.
What counts as seriously delinquent tax debt
It's legally enforceable, unpaid federal tax debt, including assessed penalties and interest, above the yearly threshold: $66,000 for 2026, up from $64,000 for 2025. It can include individual income tax, trust fund recovery penalties, business taxes you're personally liable for, and other civil penalties. The IRS must also have filed a Notice of Federal Tax Lien with your appeal rights used up or lapsed, or issued a levy.
The IRS doesn't certify:
- Debts paid on time through an approved installment agreement
- Debts paid on time through an accepted offer in compromise
- Debts with a timely collection due process hearing request on a levy
- Debts suspended because you requested innocent spouse relief
- Accounts in currently not collectible status due to hardship
- A pending installment agreement or offer in compromise request
- Victims of tax-related identity theft, people in bankruptcy, or people in a federally declared disaster area
Certification is also postponed while you serve in a combat zone or contingency operation; see military tax relief.
What happens after certification
The IRS mails Notice CP508C when it certifies your debt. If you then apply for or renew a passport, the State Department sends you a letter and holds the application open for 90 days so you can pay in full, set up a payment arrangement, or fix an erroneous certification. If you don't, the application is denied and you have to start a new one.
The IRS can also ask the State Department to revoke a passport you already have. Before it does, it sends Letter 6152 asking you to call and resolve your account.
Partial payments don't reverse it
Source: IRS: Revocation or denial of passport in cases of certain unpaid taxes
How to get the certification reversed
The IRS reverses certification, and sends Notice CP508R, when the debt is fully paid or no longer legally enforceable, when it's no longer seriously delinquent, or when the certification was a mistake. If you can't pay in full, an installment agreement or an offer in compromise can qualify. The IRS notifies the State Department within 30 days.
If you disagree with the amount or think the certification is wrong, call the number on CP508C: 855-519-4965, or 267-941-1004 from outside the U.S. If you already paid, send proof through the IRS Document Upload Tool. You can also ask the U.S. Tax Court or a U.S. District Court to decide whether the certification is wrong.
What to send the IRS to expedite reversal for travel
The IRS can speed up reversal if you travel within 45 days or live abroad and have an open passport application.
- Tell the IRS you have travel within 45 days, or that you live abroad.
- Proof of travel: a flight itinerary, hotel reservation, cruise ticket or similar document with your name and travel date.
- A copy of the State Department letter denying your application or revoking your passport, dated within the last 90 days.
- Proof that the debt is resolved: full payment, or an approved installment agreement or offer in compromise.
Frequently asked questions
How much tax debt can cost me my passport?
For 2026, more than $66,000 in legally enforceable federal tax debt, including assessed penalties and interest. The amount is adjusted for inflation each year.
Will I be warned before I'm certified?
The IRS sends Notice CP508C by regular mail to your last known address when it certifies your debt. It doesn't send a copy to your power of attorney.
Does a payment plan stop certification?
Yes. Debts being paid on time through an approved installment agreement or accepted offer in compromise aren't certified, and a pending request for either also blocks certification.
If I pay the balance down below the threshold, is the certification reversed?
No. The IRS says partial payments that bring the debt under the threshold don't reverse certification. You have to fully resolve all certified debt, or set up an approved payment arrangement.
How fast can the IRS reverse a certification?
Normally within 30 days of resolving the debt. If you travel within 45 days or live abroad and have an open passport application, it can usually be expedited to 9 to 16 days.
I'm overseas. Can I get home?
The State Department may issue a limited-validity passport that lets you return directly to the United States.
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