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IRS Notice CP508C: Passport Certification for Tax Debt

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

The short answer

CP508C means the IRS has certified your federal tax debt as "seriously delinquent" and sent that certification to the U.S. Department of State, as 26 U.S.C. 7345 requires. After that, the State Department generally will not issue or renew your passport and may revoke the one you have. For 2026 the IRS threshold is more than $66,000 of assessed tax, penalties and interest. Sources: IRS, Understanding your CP508C notice and IRS, passport revocation or denial (both checked November 3, 2026).

What CP508C is

Where it sits in the collection sequence

1. Bill and reminders: CP14, CP501 and CP503.
2. Notice of Intent to Levy: CP504.
3. Lien filing notice with hearing rights: Letter 3172, or a final levy notice such as LT11 or Letter 1058.
4. Certification and CP508C, once the debt meets the 7345 definition.

How the certification is reversed

The IRS page says it reverses the certification when the debt is fully paid or becomes legally unenforceable, when the debt is no longer seriously delinquent, or when the certification was a mistake. A certified debt is no longer seriously delinquent, the IRS lists, when it is being paid on time under an installment agreement or an accepted offer in compromise, when collection is suspended for innocent spouse relief or a timely Collection Due Process hearing on a levy, or while a request for an installment agreement or an offer in compromise is pending. The IRS also lists bankruptcy, tax-related identity theft, currently not collectible hardship status and federally declared disaster areas.

The IRS says it reverses the certification within 30 days of the resolution and notifies the State Department. The statute sets the same 30-day limit after an installment agreement is entered into or an offer is accepted (26 U.S.C. 7345(c)).

Steps

1. Read the notice. It shows the amount due, the due date and what you need to do to keep the State Department from acting.
2. If you can pay in full, pay. A refund the IRS applies to the debt also counts if it covers the balance, the IRS says.
3. If you cannot pay in full, apply for an IRS payment plan. The IRS lists a pending installment agreement request as one reason a debt stops being seriously delinquent.
4. If paying would leave you unable to meet basic living costs, ask about Currently Not Collectible status.
5. If you think the certification is wrong or the amount is wrong, call the number in the "What you need to do" section of the notice. If you already paid, the IRS asks you to mail proof to the address at the top of the notice, not to the Tax Court.

Common mistakes

• Assuming your passport stops working the day CP508C arrives. The IRS says you can keep using it; the State Department tells you in writing if it denies an application or revokes a passport.
• Waiting for the passport problem to go away on its own. Certification ends only for the reasons listed above.
• Confusing CP508C with CP508R. The "R" notice is the reversal notice; our passport guide covers both.
• Paying someone to "remove" the certification. The routes above are free and handled directly with the IRS.

A Low Income Taxpayer Clinic can help with a certification dispute for free or a small fee if you meet its income limits. The Taxpayer Advocate Service is free and helps when an IRS problem causes hardship. Not sure the letter is real? See how to check an IRS letter.

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