An unpaid tax bill can be more than a financial headache. For Americans traveling, it can be a direct threat to their freedom of movement. A federal law, the Fixing America’s Surface Transportation (FAST) Act, authorizes the IRS to certify significant tax debts to the US State Department. This action can lead to the revocation of your passport, potentially preventing you from re-entering the country after a trip abroad.
This guide provides the clear, direct answers you need to understand this serious issue. We will explain how the law works, define the specific type of debt that puts you at risk, and outline the exact steps to protect your passport.
Will the IRS Stop You at the Border?
The IRS will not have agents waiting to arrest you at the airport customs line just because you have tax debt. That is a scene from a movie, not a reality for most taxpayers. The real issue is much more practical and can stop your trip before you even try to come home.
Under the FAST Act, the IRS can certify your debt to the State Department. Once that happens, the State Department will generally not issue or renew your passport. Worse, it can revoke your current passport. Without a valid passport, you simply cannot board an international flight to the United States.
What Is Considered Seriously Delinquent Tax Debt?
The government does not take this step for just any tax bill. Your passport is only at risk if you have what the law calls “seriously delinquent tax debt.” Think of this as a specific line you have to cross for the alarm bells to go off.
So, what is this line? For 2025, the total amount of tax debt must be more than $62,000. This figure includes tax, penalties, and interest, and is adjusted annually for inflation.
But the amount is only the first part. All three of these conditions must be true for your debt to be certified as seriously delinquent:
- You owe more than the yearly threshold (over $62,000 for 2025).
- The IRS has filed a Notice of Federal Tax Lien or issued a levy against you.
- You have already exhausted your right to a hearing, or the time to request one has passed.
Thankfully, there is also a list of exceptions that act as a safe harbor. Your passport is not at risk if you are:
- Making timely payments on an approved Installment Agreement.
- Making timely payments on an accepted Offer in Compromise.
- Currently in a Collection Due Process hearing that you requested on time.
- Have an active request for Innocent Spouse Relief.
Will You Be Notified If Your Passport is Revoked?
If you meet the criteria for seriously delinquent debt, the agency will send you a specific letter: CP508C Notice (Notice of Certification of Your Seriously Delinquent Federal Tax Debt to the State Department.) This is the formal telling you that they have notified the State Department about your debt. Once the State Department receives this certification, they are required by law to deny any new passport application and may begin the process of revoking your current one.
How to Check Your Status and Find a Solution
If you are worried about your status, you can take steps to find out where you stand. Here is how you can check if your passport might be suspended or placed on a denial list:
- First, carefully check all your IRS mail for a CP508C notice.
- Second, you can call the IRS directly to ask if your account has been certified to the State Department.
- Third, if you have a passport application in process, you can check its status with the National Passport Information Center. They can tell you if it has been held up due to an IRS issue.
What if the worst happens and your passport is revoked while you are already in another country? Take a deep breath. The government has a policy to avoid stranding US citizens abroad. In these cases, the State Department may issue a special, limited-validity passport. This passport is typically good for one direct flight back to the US, giving you the chance to return home and sort out your tax affairs.
What is the Process to Reinstate A Passport Canceled Due to IRS Debt?
Getting your passport back after it was canceled because of IRS debt means you need to solve your tax problem first. There are several steps to this process.
Step 1: Resolve the Tax Debt
While settling your tax debt is the clearest path to restoring passport privileges, support from the Taxpayer Advocate Service or filing an appeal can sometimes delay enforcement actions.
Your roadmap to decertification includes one of the following solutions:
- Paying the tax debt in full.
- Entering into an approved Installment Agreement and making the required payments on time.
- Getting an Offer in Compromise (OIC) accepted by the IRS and adhering to its terms.
- Proving the debt is no longer legally enforceable (for example, due to a bankruptcy discharge or because the collection statute has expired).
Step 2: IRS Decertification
Once you have taken one of the actions above, the IRS will send a “decertification” notice to the State Department. By law, the IRS must do this within 30 days of your debt being resolved. This notice officially informs the State Department that you no longer have a “seriously delinquent” tax debt.
Step 3: Apply for a New Passport
Patience is key, as the process is not complete until the State Department acts on the IRS notice. After decertification, you can apply for a new US passport.
Note that a previously canceled passport will not be automatically returned or reinstated; you must go through the new application process.
Protect Your Passport, Protect Your Freedom to Travel
Your freedom to travel is priceless. An unresolved tax problem is a serious roadblock that can keep you from seeing the world or, worse, coming home.
Is a tax debt threatening your trip? Do not wait until your passport is at risk. Addressing the issue now is the most reliable way to protect your passport and your peace of mind.
Contact our expert team today for a free, confidential consultation. We work relentlessly to solve tax problems and get you back on the move.
Frequently Asked Questions
Yes, you can generally travel if you owe taxes. You only risk passport denial or revocation if the debt is classified as “seriously delinquent” by the IRS.
A CP508C is the notice that the IRS has certified your debt to the State Department. A CP508R is the good news. It is the notice that the IRS has reversed the certification because you have resolved your tax issue.
You can check the status of a pending application on the State Department’s website or by calling the National Passport Information Center.
Yes. The IRS has a global reach through international agreements. US citizens and green card holders are generally required to file taxes on their worldwide income, regardless of where they live.
The FAST Act passport revocation rules apply only to U.S. passports. However, a significant unpaid U.S. tax debt could still cause other problems, potentially affecting your visa or your ability to re-enter the country.
It is the formal notification from the IRS to the State Department that a taxpayer has a seriously delinquent tax debt, which triggers passport denial or revocation.
Being in good standing on a formal Installment Agreement or Offer in Compromise generally prevents the IRS from certifying your debt as seriously delinquent, which protects your passport from revocation or denial.
Yes, US citizens cannot be denied re-entry into the country, even without a valid passport, but they may face delays or additional screening at the border. The risk is that the State Department could revoke your current US passport before you travel, preventing you from boarding a flight to the US in the first place. If you are already abroad when it is revoked, they may issue a limited passport valid only for a direct return.
No, it is not automatic. After you resolve the debt, the IRS must notify the State Department to reverse the certification, which can take up to 30 days. The State Department then has to process this update. The restriction is only lifted after both agencies have updated their records.
Seriously delinquent federal tax debt and significant unpaid child support can cause US passport denial or revocation, preventing international travel.
A passport restriction is triggered when a taxpayer has a “seriously delinquent tax debt.” As of 2025, this means the debt is over the inflation-adjusted threshold ($62,000), the IRS has already issued a tax lien or levy, and the taxpayer’s rights to an administrative hearing have expired.
These rules are federal and apply to all US citizens regardless of the state they live in. This is a federal law (the FAST Act) enforced by two federal agencies: the IRS and the Department of State.
- Individuals, 800-829-1040 (Toll free – Monday through Friday 7 a.m. to 7 p.m. local time)
- International Taxpayer Service Call Center Tel: 267-941-1000 (not toll-free – Monday through Friday, from 6:00 a.m. to 11:00 p.m. Eastern Time)
The IRS does not physically hold your passport. Once you resolve your tax debt, the IRS has up to 30 days to reverse the certification with the State Department. The State Department must then update its records before you can successfully apply for a new passport. In documented urgent cases, this process can sometimes be expedited.
There are instances where applying for or renewing your passport might still be possible, even with outstanding tax debt. It’s unlikely that citizens will know all the laws and rules. Especially, in complex situations, you should get advice from tax professionals who are experienced in dealing with passport and tax problems. Please read more about getting a passport if you owe taxes.
