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Can the IRS Take Your Passport? Notice CP508C Explained

By the Tax Relief Answers editors · Sources checked November 3, 2026 · How we check

The short answer

Yes, in some cases. If you owe more than $66,000 for 2026 (adjusted yearly for inflation) in unpaid federal tax, assessed penalties and interest, and the IRS has filed a lien or issued a levy, the IRS can certify the debt to the State Department as "seriously delinquent" under Internal Revenue Code section 7345. The State Department then generally will not issue you a passport and may deny an application or revoke your current one. The IRS reverses the certification within 30 days after the debt is resolved, according to its passport page (updated July 28, 2026).

What counts as seriously delinquent tax debt?

Which debts and people are not certified?

The IRS page says seriously delinquent tax debt does not include:

• Child support
• Debts paid on time through an approved installment agreement (payment plan) or an accepted Offer in Compromise
• Foreign bank account (FBAR) penalties
• Settlement agreements with the Department of Justice
• Debts with a timely requested Collection Due Process hearing on a levy
• Debts suspended by a request for innocent spouse relief

The IRS also does not certify anyone who is in Currently Not Collectible status because of hardship, has a pending installment agreement or Offer in Compromise request, is a victim of tax-related identity theft, is in bankruptcy, is in a federally declared disaster area, or has an IRS-accepted adjustment that will pay the debt in full. Certification is postponed for people serving in a combat zone or a contingency operation.

What happens after the IRS certifies the debt?

The IRS mails Notice CP508C to your last known address when it certifies the debt; it does not send a copy to your power of attorney. The IRS CP508C page says the notice shows the amount due, the due date and what to do to keep your passport from being denied, revoked or limited.

If you then apply for or renew a passport, the State Department sends a letter and holds the application open for 90 days so you can pay, set up a payment arrangement or fix an erroneous certification. After 90 days without that, the application is denied and closed. If you are overseas, the State Department may issue a passport limited to return travel to the United States. Before asking the State Department to revoke a passport, the IRS sends Letter 6152 asking you to call. You can keep using your current passport unless the State Department tells you in writing it was revoked.

How is certification reversed, and how long does it take?

The IRS reverses a certification, and sends Notice CP508R, when the debt is fully paid or becomes legally unenforceable, is no longer seriously delinquent (for example, you entered a payment plan or an accepted offer), or was certified in error. It notifies the State Department within 30 days of resolving the debt. Partial payments that bring the balance under the threshold do not reverse it, and neither does the collection period running out on part of the debt.

Expedited reversal for imminent travel: with an open passport application and international travel within 45 days, or if you live abroad, the IRS can generally cut its 30-day processing time to 9 to 16 days. You must send proof of travel (such as a flight itinerary) and a copy of the State Department denial or revocation letter dated within the last 90 days.

Steps

1. Read the CP508C notice for the amount and the due date, and check your IRS online account.
2. If you can pay in full, pay. An expected refund is applied to the debt, and the certification is reversed if the refund covers it.
3. If you cannot pay in full, ask for an installment agreement or an Offer in Compromise, which the IRS says can lead to reversal. This balance is above the $50,000 limit for online long-term plans, so you apply by phone, mail or in person; the IRS lists 800-829-1040 for individuals.
4. If you think the certification is wrong, call the numbers on CP508C: 855-519-4965, or 267-941-1004 from abroad.
5. If you already paid, send proof through the IRS Document Upload Tool or by mail as the notice explains.
6. If you travel within 45 days and have an open application, ask for expedited reversal with the two documents above.
7. If the IRS does not reverse an erroneous certification, you may file suit in the U.S. Tax Court or a U.S. District Court.

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