What is the State Department passport revocation rule for unpaid U.S. taxes abroad?
Under the FAST Act, the IRS can certify “seriously delinquent tax debt” of $65,000 or more (in 2026, indexed) to the State Department, which can deny, revoke, or refuse to renew your U.S. passport (IRS: Revocation or Denial of Passport). Paying, entering an installment agreement, or an Offer in Compromise stops certification.
Seriously delinquent tax debt requires all of:
- Legally enforceable federal tax liability.
- Assessed and unpaid (not just a bill in dispute).
- $65,000 or more (2026 indexed threshold).
- Notice of lien filed or levy issued with collection due process rights exhausted.
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/combat zone relief | Not certified |
For expats, passport revocation is serious because it effectively blocks international travel home. If you receive a CP508C notice (certification), you have, in most cases, 90 days to resolve it before the State acts. A limited-validity passport for direct return to the United States is available if you are stranded abroad.
For more, see our Renounce U.S. Citizenship guide.
Last updated on April 29, 2026
