The Truth About IRS Passport Revocation for Unpaid Tax Debts

IRS Tax Fighters • October 27, 2025

When people think of the Internal Revenue Service (IRS), they often picture audits, liens, or wage garnishments. But many are surprised to learn that the IRS can also impact your ability to travel internationally. Under a federal law passed in 2015, the IRS can ask the U.S. Department of State to deny, revoke, or limit your passport if you have a “seriously delinquent tax debt.”


For anyone who travels for business, visits family overseas, or simply enjoys international vacations, this is more than an inconvenience—it’s a serious risk that can disrupt your life and livelihood. In this blog we will cover everything you need to know about how the passport revocation process works, how to protect yourself, and what steps to take if you receive a notice.  At IRS Tax Fighters we specialize in helping both individuals and businesses resolve their tax debt.  If you need help, call us at 281-962-0070 today.  


What Is “Seriously Delinquent Tax Debt”?

The key trigger for passport action is a “seriously delinquent tax debt,” which is defined by law under Internal Revenue Code Section 7345. As of 2025, this means:


• You owe more than $59,000 in unpaid federal taxes (including penalties and interest), AND


• A federal tax lien has been filed or a levy has been issued.


This threshold is indexed for inflation and can change each year, but it represents a significant amount of debt. Importantly, not every large tax bill counts. If you’re actively working with the IRS on a resolution, you may be exempt.


How the Passport Revocation Process Works


1. IRS Certifies the Debt:

The IRS identifies taxpayers who meet the “seriously delinquent” criteria and sends their names to the U.S. Department of State. At the same time, the IRS sends you a written notice—Notice CP508C—to your last known address.
2. Department of State Action:
Once the IRS certifies your debt, the State Department can:

o Deny your application for a new passport or renewal.

o Revoke your existing passport.

o Limit your passport to allow only direct return to the United States.

3. Timeline:
The process is not instantaneous. Typically, the State Department gives you 90 days after receiving the certification to resolve your tax issue before revoking your passport. However, if you are applying for a passport or attempting to renew, they can deny your application right away.

Situations That Are NOT Considered “Seriously Delinquent”

The IRS does not certify taxpayers to the State Department if:

• You are in a valid installment agreement or offer in compromise.

• You have a pending request for either of the above.

• You have filed for innocent spouse relief.

• You are in bankruptcy.

• You are a victim of tax-related identity theft.

• You live in a federally declared disaster area, or the debt is currently uncollectible due to hardship.

These exceptions mean that if you are proactive about working with the IRS, you can avoid passport problems entirely—even if you owe more than the threshold.

Warning Signs You Could Be at Risk
The IRS doesn’t certify debt without sending notices. But many taxpayers miss these warnings because they:

• Moved without updating their address.

• Ignored IRS mail out of fear or confusion.

• Thought they had more time to respond.

If you’ve been receiving IRS collection letters (such as CP14, CP501, or CP503) and your tax debt is climbing, you could be on the path toward a CP508C notice.

Consequences of Passport Revocation
Having your passport denied or revoked can be far more than an inconvenience:

• Business Travel: If your work requires international travel, losing your passport can jeopardize contracts and income.

• Family Emergencies: You could be unable to visit sick relatives or attend important events abroad.

• Leisure Travel: Planned vacations may need to be canceled, often at significant financial loss.

And while the State Department usually provides a 90-day window to resolve the debt before revocation, it can deny a pending passport application immediately. That means you may not even be able to leave the country for a planned trip.

How to Avoid or Stop Passport Revocation
If you receive a CP508C notice or suspect you’re close to the threshold, take action quickly:

1. Verify the Notice
Double-check that the IRS’s certification is correct. Sometimes payments or credits have not yet posted. You can contact the IRS directly or have a tax professional request your account transcript.

2. Pay the Debt in Full
Paying the entire balance—including penalties and interest—will cause the IRS to reverse the certification, usually within 30 days. While this is the fastest path, it’s not realistic for everyone.

3. Enter Into an Installment Agreement
If you can’t pay in full, set up a formal installment agreement with the IRS. Once approved, the IRS will withdraw the certification and notify the State Department.

4. Submit an Offer in Compromise
If you qualify for an Offer in Compromise (OIC) to settle your debt for less than the full amount, the IRS will reverse the certification once your OIC is pending and again if it’s accepted.

5. Request Currently Not Collectible (CNC) Status
If you can prove financial hardship, the IRS may place your account in CNC status, which also stops passport revocation.

6. Appeal the Certification
If you believe the IRS certified your debt in error, you can request a judicial review in U.S. Tax Court or federal district court.

What to Expect After You Resolve the Debt
Once you’ve paid or made arrangements, the IRS will notify the State Department within 30 days to remove the certification. The State Department will then reinstate your passport privileges.

However, this process is not instantaneous. If you have imminent international travel, inform the IRS and the State Department of your travel plans. In rare emergencies, the State Department may issue a limited passport for direct return to the U.S., but only in very specific situations.

Conclusion
International travel is a privilege many people take for granted until it’s at risk. If you have significant tax debt, don’t wait until you’re at the airport to find out there’s a problem. Address your tax situation early and get professional help if needed.

Need Professional Tax Debt Help?
IRS Tax Fighters specializes in helping individuals and businesses resolve tax debt and avoid consequences like passport revocation. Contact us at 281-962-0070 to schedule a confidential consultation and take the first step toward resolving your IRS problems today.