Can the IRS take my passport for unpaid taxes?

Yes. Under Internal Revenue Code § 7345, enacted as part of the Fixing America's Surface Transportation (FAST) Act, the IRS is required to certify taxpayers with 'seriously delinquent tax debt' to the U.S. State Department. Once certified, the State Department will not issue a new passport and may revoke or limit an existing passport. The threshold for seriously delinquent tax debt is adjusted annually for inflation — for 2026, it is approximately $59,000 in assessed tax, penalties, and interest. The certification triggers a CP508C notice from the IRS, and you have the right to challenge the certification in U.S. Tax Court or U.S. District Court.

How do I get my passport back after IRS certification?

The IRS must reverse the certification (decertify) when one of these conditions is met: (1) The tax debt is fully paid or legally satisfied. (2) The debt is determined to no longer be enforceable due to CSED expiration. (3) You enter into an approved Installment Agreement — a regular or Partial Payment IA qualifies; an Offer in Compromise pending acceptance generally does NOT count until accepted. (4) The certification was made in error (erroneous certification). (5) You are granted Innocent Spouse Relief for the certified liability. Decertification must occur within 30 days of the condition being met, and the IRS must notify the State Department. Emergency procedures exist for imminent international travel where the taxpayer has a pending resolution.

IRC § 7345 — FAST Act Enforcement

Passport Revocation: Seriously Delinquent Tax Debt

If you owe the IRS $59,000 or more, your passport is at risk. The IRS certifies seriously delinquent tax debt to the State Department, which can deny new passport applications and revoke or limit existing passports. The good news: entering any IRS payment plan reverses the certification — usually within 30 days.

Get Passport Help 310-597-2254

Get Your Free Tax Relief Review

A specialist will review your case and outline your options — completely free.

Get Free Passport Help

Get Your Free Tax Relief Review

A specialist will review your case and outline your options — completely free.

How to Reverse Passport Certification

Enter an Installment Agreement

Fastest path to decertification. A regular IA, streamlined IA, or Partial Payment IA all qualify. The IRS must reverse certification within 30 days of the agreement being approved. Direct debit IA with automatic payments prevents future recertification.

Pay the Debt in Full

Full payment of the certified tax debt triggers mandatory decertification. The IRS notifies the State Department — there is no additional application needed.

Apply for an Offer in Compromise

An accepted OIC resolves the debt and triggers decertification. Note: a pending OIC application alone does NOT trigger decertification — the OIC must be accepted. The review process can take 6-12 months.

Request Innocent Spouse Relief

If the certified tax debt belongs to your spouse or ex-spouse and you qualify for Innocent Spouse Relief under IRC § 6015, certification is reversed. File Form 8857.

Challenge Erroneous Certification

If the IRS certified you in error (the debt is below the threshold, has been paid, or is not yours), file Form 8857 or contact the IRS immediately. You may also petition the Tax Court.

Protect Your Passport Now

If you've received a CP508C notice or are approaching the $59,000 threshold, act now. We can set up a resolution within days and reverse certification. Free emergency review.

Get Emergency Passport Help Call 310-597-2254