Can the IRS Revoke Your Passport for Unpaid Taxes?
The IRS can certify a tax debt of more than $66,000 to the State Department, which can then deny, revoke, or refuse to renew your U.S. passport. The threshold is indexed annually, so the figure moves each year. Paying the debt, entering an installment agreement in good standing, or having an Offer in Compromise accepted stops certification.
What counts as seriously delinquent tax debt:
A debt has to meet all four conditions before the IRS can certify it.
- Legally enforceable federal tax liability. Assessed and unpaid, not a bill you are disputing.
- More than $66,000 in total. Assessed penalties and interest count toward it.
- Collection action taken. A notice of lien filed or a levy issued.
- Collection due process rights exhausted. The window to request a hearing has closed or lapsed.
The test is “more than,” so a debt sitting exactly at the threshold is not certifiable.
The threshold moves every year:
| Tax year | Threshold |
|---|---|
| 2026 | More than $66,000 |
| 2025 | More than $64,000 |
| 2024 | More than $62,000 |
| 2023 | More than $59,000 |
Exemptions that prevent certification even if you meet the threshold:
| Exemption | Effect |
|---|---|
| Installment agreement in good standing | Not certified |
| Offer in Compromise accepted | Not certified |
| Collection Due Process hearing pending | Not certified |
| Innocent spouse relief requested | Not certified |
| Disaster or combat zone relief | Not certified |
What the CP508C notice means:
Notice CP508C is how the IRS tells you your debt has been certified to the State Department. It is a notification rather than a decision; you can appeal to the IRS, and it does not cancel a passport by itself.
If you receive one, you generally have 90 days to resolve the debt before the State Department acts on it. Certification is reversed when the debt is paid, becomes unenforceable, drops below the threshold, or was issued in error. A limited-validity passport for direct return to the United States is available if you are stranded abroad.
For expats, this matters more than for most taxpayers, because a passport is what gets you home. If unfiled years are part of the debt, streamlined filing is often the route back, and Greenback can help you catch up on late returns before a balance reaches this size.
Last updated on August 20, 2026
