Owing back taxes impacts many aspects of your life, including international travel. If you owe the IRS money, they may prevent you from getting a passport or renewing the one you have. That could put a halt to any plans you’re making.
Can you get a passport if you owe taxes? Most of the time, you can still get a passport or continue to use your passport, but if you owe seriously delinquent tax debt and you haven’t made payment arrangements, the IRS can contact the State Department to revoke your passport. As of 2025, the threshold for seriously delinquent tax debt is $65,000, and this number rises annually with inflation.
To get help now, contact McLaud Law P.C. today.
Key Takeaways:
- The IRS will contact the State Department if you owe $65,000 or more and haven’t made payment arrangements.
- The tax debt threshold increases annually with inflation.
- The State Department will not issue or renew a passport until this is cleared.
- A tax attorney can help you navigate your rights and protect your passport.
When Owing Taxes Affects Your Passport
Under IRS Tax Code (IRC §7345), some taxpayers with seriously delinquent back taxes may face action from the IRS and the State Department related to their passports. If the IRS does not receive payment or another arrangement, it can alert the State Department of your delinquency. Then, the State Department can deny your passport application or revoke your current passport.
There are several steps leading up to this. For example, the IRS must certify that the taxes are owed. If you’ve just missed the filing deadline, you likely haven’t reached that level yet. However, continued delinquency can result in the IRS taking action against you.
The debt level that triggers passport revocation changes from year to year, adjusted for inflation. For 2025, if your tax debt is more than $65,000 (in federal taxes), including penalties and interest owed, you are in serious delinquency.
However, the IRS must have filed a Federal Tax Lien, and all administrative remedies available must have lapsed. After certifying the tax debt to the State Department, the IRS sends taxpayers a notice CP508C in the mail. This IRS notice goes to your last known address.
What Triggers IRS Certification to the State Department?
Most often, taxpayers know of the debt at this point because they received notices and warnings leading up to IRS certification. It is not the first step the IRS takes, but if the following apply, you can expect IRS certification to the State Department:
- Tax debt of $65,000 or more, as of 2025, including penalties and interest.
- The debt is legally enforceable and unpaid.
- You are not in a resolution status – more about this in a moment.
In these situations, we encourage you to contact a tax attorney even if you have no intention of applying for a passport.
What Does Not Trigger Certification? Exclusions That Apply
The IRS wants you to pay the debt you owe. They don’t want to ban your ability to get a passport. That’s why there are numerous ways you can get back on track and in the good graces of the IRS. Specifically, the IRS will not take certification action with the State Department if any of the following are applicable in your case:
You Are in an Approved Installment Agreement with the IRS
You have entered into a tax payment plan with the IRS. Specifically, you are in an approved installment agreement that shows when you will pay the IRS, how much you will pay, and the length of the agreement.
You Have a Pending or Accepted Offer in Compromise
An offer in compromise may be an option if you cannot pay all of your debt, but you can pay a portion of it. The IRS will review your assets, income, expenses, and liabilities to determine what it can reasonably expect to collect from you. This may allow you to settle your debt for less than what you are owed.
You Filed Innocent Spouse Relief
You can demonstrate that you did not know about the errors your spouse made in understating your taxes on a joint tax return. You have filed a claim with the IRS for innocent spouse relief as a result.
You Requested a Collection Due Process Hearing
You took the steps to request a Collection Due Process Hearing. This hearing is an opportunity to discuss alternatives to collecting the debt and allows you to dispute the amount owed.
Your Account is in Currently Not Collectible Status
You may have extenuating circumstances that make it impossible for the IRS to collect anything from you. Currently not collectible status is a temporary relief from collecting the debt. The debt does not go away, nor does interest stop accruing, but there is a pause on collection activities.
Additional Times the IRS Will Not Certify
There are other times the IRS will not take action to certify your taxes, including:
- You are in the bankruptcy process.
- You have been identified as a victim of a tax-related identity theft.
- Your area has been declared a federal disaster area
If any of these points apply and the IRS has certified your tax debt to the State Department, you have grounds to appeal. Reach out to a tax attorney for help.
What Happens If You Receive a CP508C Notice?
At this point, making a payment to get under the seriously delinquent threshold will not fix the situation. If you make a payment to reduce your debt below the threshold before the IRS certifies your tax debt, that will protect your passport, though interest could bring the debt back over the threshold.
When you receive a CP508C notice, that means the IRS has already taken the necessary steps to certify your serious delinquency with the State Department. However, you can still reverse this action. To do so, you must enter into a resolution (such as one listed above) or appeal if the IRS made an error.
Once you establish an error or set up payments, the IRS will issue a reversal of the certification. You will receive notice CP508R. This notice also means the IRS alerted the State Department of that Reversal.
What You Can Do Now to Avoid Passport Problems
You can protect yourself from passport issues by being proactive.
- Don’t ignore the notices. The IRS is communicating with you at the last known address they have. Open, read, and follow the instructions within those notices.
- Update your address with the IRS. If you’ve recently moved, update your address so that you don’t miss any critical notices.
- Get into a resolution status. If you need to use, obtain, or renew a passport soon, make it a priority to get into a resolution status with the IRS. That could include entering into an installment agreement or an Offer in Compromise. Avoid putting this off and do it before the IRS certification occurs.
- Request an expedited reversal. If you need to travel soon and you cannot obtain a passport because of the tax debt you owe, work to settle it, pay it down, or enter into an agreement. Then, request an expedited reversal. Typically, this process takes 30 days, but it may be possible to request a reversal sooner.
- Speak to a tax professional. If you have a notice from the IRS and know you need to apply for a passport, speak to an attorney. Learn your options and get support as you navigate finding a solution.
Your attorney is your guide to handling unpaid IRS taxes. You will have an advocate to help you navigate the process with confidence.
Contact McLaud Law P.C. Now
If you owe significant tax debt and need to apply for a passport, act quickly. McLaud Law P.C. can help you determine the best way to pay off your tax debt or enter into a resolution that protects your right to receive a passport from the State Department. Negotiating with the IRS, especially when time is of the essence, can be difficult without professional representation. Let our team of tax professionals help protect your travel plans by taking action as soon as possible. Schedule a free consultation or call us at 585-397-7785 today to get started.
FAQs
Can I get a passport if I owe taxes under $65,000?
Yes, if you owe under this threshold, you can apply for and renew a passport. However, keep in mind that penalties and interest may push your balance due over the limit – make payment arrangements to protect yourself.
What is the CP508C notice, and what does it mean?
CP508C is a notice sent to you that the IRS has certified that you have a seriously delinquent tax debt to the U.S. Department of State. It means that your passport will be revoked, and you will be denied if you apply for a renewal or a new passport.
How long does it take to reverse a passport denial?
The first step is getting current on the tax debt you owe. That does not mean you have to pay off what you owe in full. But you need to enter into an agreement that the IRS recognizes as sufficient. Then, once the IRS recognizes your action as being sufficient, it will notify the State Department of that action. That then allows the release of your passport, but the process can take 30 days or more in some situations.
Will a payment plan stop my passport from being blocked?
Yes, but only if you set up payments before the IRS certifies your tax debt.
What happens if I already have a passport and the IRS certifies my debt?
The State Department cannot issue a U.S. passport to someone who has had their seriously delinquent debt certified by the IRS. They may also revoke your valid U.S. passport. If you are in a foreign country, you may be eligible for a limited-validity passport to allow you to return directly to the U.S.
This communication is Attorney Advertising. It is presented for informational purposes only and does not constitute legal advice. Every legal situation is different, and prior results do not guarantee a similar outcome. This communication does not create an attorney-client relationship between McLaud Law P.C. and the recipient.
Sources
https://www.irs.gov/irb/2018-03_IRB#NOT-2018-01
https://www.irs.gov/individuals/understanding-your-cp508c-notice
https://www.irs.gov/individuals/innocent-spouse-relief
https://www.irs.gov/appeals/collection-due-process-cdp-faqs
https://www.irs.gov/individuals/understanding-your-cp508r-notice
