If you have seriously delinquent tax debt, tax law authorizes the IRS to certify that debt to the State Department for action. The State Department generally will not issue a passport to you after receiving certification from the IRS. Upon receiving certification, the State Department shall deny your passport application and/or may revoke your current passport. If your passport application is denied or your passport revoked and you are overseas, the State Department may issue you a limited validity passport good only for direct return to the United States.
More from H&R Block
“Seriously delinquent tax debt” means a person owes a legally enforceable tax debt of more than $51,000 in unpaid taxes, penalties and interest combined, with:
- A tax lien filed, and all appeals for lien relief have expired or been denied;
- Or a levy has been issued.
When the IRS sends notice to the State Department about your seriously delinquent tax debt, the IRS will send CP508C, Notice of Certification of Your Seriously Delinquent Federal Tax Debt to the State Department, to your last-known address to notify you that you are certified as owing seriously delinquent tax debt. The IRS will also send the certification to the State Department. The State Department then has the authority to deny issuance or renewal of your passport, or fully restrict or limit its use. The State Department will notify you in a separate letter about the passport restrictions.
Get help from an IRS expert
H&R Block’s experts can solve any IRS problem, no matter how complex.
Liens and levies are tools the IRS uses to collect back taxes. Learn more about each one -- and how to avoid tax liens and levies by working with the IRS.
Learn about the different options when you can't pay or still owe money from a past return from the tax experts at H&R Block.
How long penalty abatement takes depends on the type of penalty relief you’re requesting. Learn more from the tax experts at H&R Block.
Get the facts from H&R Block about IRS payment options when you can't pay your tax bill, including short-term extensions, monthly payment plans, and more.
You have options when you owe taxes. Get the facts about the best way to pay your tax bill with help from the experts at H&R Block.
Get the facts from H&R Block about the four types of IRS penalty relief, and which IRS penalty relief option may be best for your situation.