Can the IRS take your passport? How tax debt affects travel

Can the IRS take your passport or revoke it?

The IRS does not take passports itself. Under Internal Revenue Code section 7345, it certifies seriously delinquent tax debt to the State Department, and the State Department decides what happens to the passport. After certification, the State Department will not issue a passport and may deny an application or revoke a current one (IRS, Revocation or denial of passport in cases of certain unpaid taxes).

For someone abroad, the State Department may issue a limited-validity passport good only for returning directly to the United States. Certification sits near the end of the IRS collection process, after bills, a lien or a levy have already happened.

What seriously delinquent tax debt means

Seriously delinquent tax debt is legally enforceable, unpaid federal tax debt, including assessed penalties and interest, above the yearly threshold, where the IRS has filed a Notice of Federal Tax Lien and your appeal rights have lapsed or been exhausted, or where the IRS has issued a levy. Both parts must be true.

• Debts that count: individual income tax, trust fund recovery penalties, business taxes for which you are personally liable, and other civil penalties.
• Debts that never count: child support, Report of Foreign Bank and Financial Account (FBAR) penalties, and debts under a settlement agreement with the Department of Justice.

How much tax debt affects a passport? The 2026 threshold

For 2026 the threshold is more than $66,000. It is adjusted for inflation each year, and the IRS lists earlier figures too.

The 2027 threshold is not yet announced. The IRS normally publishes it with its annual inflation adjustments in October or November; our page on the passport tax debt threshold for 2027 will carry the figure once it is out.

Worked example: are you over the line?

Dev owes $57,000 of assessed income tax for three years, plus $6,200 in penalties and $3,400 in interest. His total is $66,600, which is above the 2026 figure of $66,000. If the IRS has already filed a lien he did not appeal, or has levied his bank account, the debt can be certified. If he pays $700 before certification, bringing the total to $65,900, it falls below the 2026 line.

Can you get a passport if you owe the IRS?

Yes, in many cases. Owing money is not enough; the debt must be certified. The IRS will not certify, or will reverse certification, when the debt is in one of these situations:

That list gives you real options. A payment plan is the most common path; see our installment agreement page for the online limits and fees. If you cannot pay anything, Currently Not Collectible status also keeps a debt off the list.

Passport revoked for back taxes: what the CP508C notice means

When the IRS certifies your debt, it mails Notice CP508C by regular mail to your last known address. The notice warns that your passport may be revoked and that new or renewal applications will be denied. Our CP508C notice page explains the letter line by line.

If you then apply for a passport, the State Department sends you a letter and holds the application open for 90 days. Use that window to pay in full, set up a payment arrangement, or show the certification was wrong.

How do I get my passport back? Reversing certification

The IRS reverses certification when the debt is fully satisfied, becomes legally unenforceable, is no longer seriously delinquent, or the certification was erroneous. It notifies the State Department within 30 days of the resolution and sends you Notice CP508R.

Expedited reversal for upcoming travel

If you travel within 45 days and have a pending passport application, the IRS can generally shorten the 30 days to 9 to 16 days. You need to resolve the debt and provide proof of travel, such as a flight itinerary, hotel reservation, cruise ticket or international car insurance showing the traveler's name and approximate travel date, plus the State Department denial letter.

Does a payment plan stop passport certification?

Yes, as long as you keep it current. A debt being paid on time under an IRS-approved installment agreement is not seriously delinquent, and a pending plan request is excluded while the IRS reviews it. Miss payments and the plan can default, which puts the debt back in line for certification.

Certification also ends if the debt becomes legally unenforceable, for example once the 10-year collection period expires. Relying on that is risky; see the IRS collection statute of limitations for what pauses the clock.