Can the IRS Take My Passport for Unpaid Taxes?
What to Expect If You Receive Notice CP508C
The IRS takes many different collection actions when you have outstanding collections. They’ll start by sending notices about your balance and alerting you to penalties, including the failure-to-pay and failure-to-file penalties. If you continue to do nothing, you could face more severe consequences like asset seizure, wage garnishment, legal trouble, and passport revocation.
The IRS itself can’t revoke your passport, but it can certify your debt to the State Department. Then, the State Department can revoke, refuse to renew, or deny you a passport. And how will you know? Whether you’re worried about losing your passport or you’ve already received Notice CP508C, this guide walks through everything you need to know.
Remember that anytime you’re in a bind, the team at Seattle Legal Services is here to help you deal with the IRS. Contact us to talk to an attorney.
Key takeaways
- CP508C means the IRS has certified your tax debt as seriously delinquent to the State Department.
- The State Department will deny new passport applications, refuse to renew your passport, and revoke your current passport – but you will be allowed back in the country.
- To get travel privileges back, contact the IRS to set up payments that get you out of seriously delinquent status. Contact a tax attorney for help.
What Is IRS Notice CP508C?
If you have outstanding tax debt, you’ve likely received several different types of notices from the IRS trying to get you to pay. These notices also outline any penalties and interest you’ve accrued because of your lack of compliance.
In cases where your debt is significant, the IRS may deem your unpaid taxes “seriously delinquent.” If this happens, the agency may then certify your debt to the U.S. State Department. Then, the State Department could hold or deny any pending passport request or even revoke your existing passport.
The IRS sends Notice CP508C to you at the same time they send certification to the State Department. So, this notice essentially informs you that your passport will be affected if you don’t take further action. In the past, the agency used to send Notice CP71C.
Why You Received Notice CP508C
The IRS only sends Notice CP508C when it has certified your debt to the State Department and you have seriously delinquent tax debt. The IRS also must have filed a tax lien or levy to take this next step.
As of 2026, the seriously delinquent threshold is $66,000. This number increases with inflation every year, and it includes taxes as well as interest and penalties.
This notice informs you that your passport may be in jeopardy if you’re unable to pay off the balance or come up with another solution with the IRS regarding your outstanding debt. Never ignore this notice. Pay off your balance if you can, get it under the seriously delinquent threshold, or apply for a payment plan or other way to get your debt paid off with the IRS.
What’s Included in Notice CP508C?
IRS Notice CP508C is called the Notice of certification of your seriously delinquent federal tax debt to the State Department. The notice outlines your amount due — including your initial tax debt owed and penalty and interest charges. Next to your balance is the deadline for paying off your balance.
The IRS then explains why you’re receiving this notice and what it means. The notice outlines next steps under “What you need to do” in order to avoid passport revocation or the pause of an outstanding passport application. It also goes over recourse if you disagree with the information or you received erroneous advice from the IRS that led to penalties.
Pay close attention to every detail on Notice CP508C. If you don’t understand something or need help with your response, talk to the team at Seattle Legal Services now.
When Is Debt Considered Seriously Delinquent?
Not all tax debt is considered seriously delinquent. While the number changes each year to adjust for inflation, the threshold currently sits at $66,000 as of 2026. So, if your tax debt is above this amount and you haven’t resolved it by setting up payments or relief options, the IRS sees it as seriously delinquent and may certify it to the State Department.
| When the IRS Certifies Tax Debt to the State Department | |||
|---|---|---|---|
| You owe seriously delinquent debt and… | Will the IRS certify the debt? | Notes | What should you do? |
| Have not taken steps to resolve tax debt | Yes | Includes tax, interest, and penalties; not child support or FBAR penalties | Contact the IRS or a tax pro about certification reversal |
| Have made payment arrangements | No | IRS will not certify if you’re on an installment agreement or OIC | Stay current on your arrangements to avoid default |
| Requested payment arrangements or relief | No | IRS will also not certify if you have a pending application for payments or settlements | Follow through with the application; appeal if denied. |
| Requested a Collection Due Process hearing | No | IRS will not certify during a pending or in-progress CDP | Use CDP to appeal debt or secure resolution options |
| The tax debt is due to your spouse | Yes – unless you have a pending request for innocent spouse relief | The IRS will not certify if you have pending or approved innocent spouse relief | Apply for innocent spouse relief; make arrangements on your portion of the tax liability |
How Notice CP508C Affects Your Passport
Any notice from the IRS can be worrisome. With Notice CP508C, you’re facing issues with your passport, which can get in the way of your travel or life plans.
Here are the potential outcomes at this stage:
- Passport application or renewal denial: If you have an existing application for a passport or are trying to get your passport renewed, the State Department may deny your request if your taxes are seriously delinquent and you don’t rectify the issue.
- Travel restrictions: The State Department could also place restrictions on your passport, meaning you won’t be able to travel freely.
- Passport revocation: In some cases, the State Department will revoke your passport completely so you’re not able to use it or travel out of the country.
The good news is that you can prevent passport issues from occurring even after you receive Notice CP508C. The State Department will hold your passport application for 90 days, which gives you enough time to pay the debt or resolve the issue with the IRS. Talk to a tax professional if you received Notice CP508C.
Options to Resolve Notice CP508C
If you’re worried your passport will be revoked because of your tax debt, there are a few ways to get the matter resolved so that doesn’t happen. Here’s what to do:
Pay Your Full Balance
The fastest way to get the IRS to reverse the certification of your debt is by paying off your tax debt. If you can, do this as soon as possible. However, because seriously delinquent accounts have to be above certain thresholds, chances are you’re not able to pay it off. Then, it may be time to take one of the following steps.
Set Up a Payment Plan
It’s usually fairly simple to set up a payment plan with the IRS. Also known as an installment agreement, this plan allows you to slowly pay off your tax debt over time. If you can afford a monthly payment but not your whole balance at once, this is a great option to get the IRS off your back and stay in good standing while you pay down your balance. Contact the IRS to ensure that the terms of your payment plan require the IRS to reverse the certification it sent to the State Department.
Offer in Compromise
An offer in compromise, or OIC, is a bit different. If you’re unable to pay what you owe the IRS because of your financial situation, you can apply for an OIC and submit an offer — an amount that you are able to pay. The IRS may accept your offer if it’s all they can reasonably expect to collect from you based on your information.
Currently Not Collectible
CNC status could also help you get back on your feet. This is a temporary pause on collection actions for taxpayers who have a financial hardship. When your account is in CNC status, you won’t have to deal with passport revocation. Just remember that this status is temporary, and you’ll have to start paying again once your situation improves.
Certification Appeal
In certain situations, you can appeal the IRS’s certification of your debt. This could apply if the certification was made out of error, your debt has already been resolved, or the IRS made some other mistake in your taxes. Talk to a tax attorney about your options for appealing, since it can get complicated if you try to do it on your own.
Innocent Spouse Relief
The IRS offers something called innocent spouse relief so that a spouse isn’t held liable for errors made by the other spouse on their joint tax return — as long as they didn’t know their spouse made an error, such as underreporting their income. The IRS won’t certify your debt as seriously delinquent if you are granted innocent spouse relief related to that debt.
How Long Does Notice CP508C Resolution Take?
When your passport’s on the line, you want to act as quickly as possible to get the matter resolved. But how long do you have to wait for the IRS to reverse the certification?
If you pay off your tax balance in full, the IRS says it will make the reversal within 30 days and let the State Department know of the change “as soon as practicable.” For this immediate action to be taken, the debt must be fully satisfied, it must no longer be considered seriously delinquent, or it must have been certified by mistake.
The process might be slightly delayed if you opted for an installment agreement, an OIC, or CNC status, and resolution times may vary depending on the situation.
If you have plans to leave the country in the next 45 days and need your passport matter resolved sooner, you may be able to expedite the reversal. Contact the IRS right away to let them know your situation. As long as you have an open passport application or renewal request, the IRS will lower the processing time from 30 days to between 14 and 21 days. You may need to send the IRS proof of your travel plans and the State Department’s communications regarding passport denial or revocation.
Contact the IRS directly to track the status of your certification resolution. Always talk to a tax expert when in doubt.
FAQs About Passport Revocation and Notice CP508C
Can I get a passport if I owe taxes?
It depends. You can generally get a passport if you owe taxes, but if your taxes are over the seriously delinquent threshold ($66,000 as of 2026) and you haven’t taken steps to resolve them, the IRS will certify your tax debt, and the State Department will not allow you to get a passport until you resolve the tax debt.
What Does IRS Notice CP508C Mean for My Passport?
Notice CP508C alerts you that the IRS has certified your tax debt to the State Department. The department may then, after 90 days, decide to reject your passport application or renewal request or revoke your existing passport.
Why Does the IRS Consider My Debt “Seriously Delinquent”?
Seriously delinquent debt is over a certain threshold, including penalties and interest, and is adjusted each year for inflation. The debt typically includes income tax, trust fund recovery penalties, or business taxes, but not child support or FBAR penalties.
How Much Do I Need to Owe to Get Notice CP508C?
In 2026, the threshold for seriously delinquent debt is $66,000, and it’s indexed to inflation, so it increases annually. If you owe the IRS more than this amount and haven’t contacted them to try to resolve it or pay it off, the IRS may certify the debt to the State Department.
Will IRS tax debt affect my passport if I owe under $66,000?
As of 2026, no. If you owe under $66,000, the IRS will not certify your tax debt to the State Department. However, the threshold increases annually, and it includes penalties and interest, so your balance could balloon to that level over time even if it’s not that high now.
What If I Can’t Pay the Entire Tax Debt?
A very common problem for taxpayers is not being able to pay their full tax balance. Fortunately, there are options you can take advantage of to ensure you stay in good standing with the IRS and avoid passport revocations while paying off your debt over time or settling for less. Consider an installment agreement, offer in compromise, currently not collectible status, or innocent spouse relief.
How Long Does It Take to Get My Passport Rights Back?
If you’ve paid off your tax debt, the IRS will contact the State Department to reverse the certification. The agency says it will do this within 30 days after you pay it off. It could take longer if you’ve decided to apply for an installment agreement or offer in compromise.
If I Make a Payment to Get Under the Threshold Will I Get My Passport Back?
No, once the IRS certifies your tax debt as seriously delinquent to the State Department, making a payment to get the debt under the threshold will not restore your passport. Instead, you need to work with the IRS as explained throughout this article. However, if you make a payment to get your balance under the threshold before the IRS certifies your debt to the State Department, you will not lose your passport.
When Should I Consult a Tax Professional?
Anytime you receive an IRS notice, it’s wise to take over the issue with a tax expert. Notice CP508C is particularly alarming since you may lose your passport and travel rights. Contact the team at Seattle Legal Services to find out how we can help you through this situation.
Working with Seattle Legal Services
Dealing with the IRS isn’t fun, and you may be facing serious actions such as asset seizure or passport revocation. When you receive Notice CP508C in the mail, it means the IRS has already certified your tax debt to the State Department for restrictions on your passport.
If this is your situation, don’t panic. You still have options. The team at Seattle Legal Services can help you understand tax law and find the best way to get your tax debt resolved.
Our attorneys help with IRS notices, tax levies and liens, tax audits, unpaid taxes, unfiled returns, court representation, and much more.
Contact our office today to get started with a consultation.