# Seriously delinquent tax debt for 2027: the passport threshold so far

Source: https://backtaxesdesk.com/irs-collections/passport-tax-debt-threshold-2027
Publisher: Back Taxes Desk (backtaxesdesk.com), independent editorial site
Topic: Liens, Levies and Collection
Last updated: 2026-09-19

> The seriously delinquent tax debt 2027 threshold for passport denial has not been announced as of September 2026. For 2026 it is more than $66,000, up from $64,000 in 2025, and the IRS adjusts it for inflation each year. The total includes assessed penalties and interest, and certain debts, such as those in a payment plan, are excluded.

## Key facts

- 2027 threshold: Not yet announced (expected October or November 2026)
- 2026 threshold: More than $66,000
- 2025 threshold: More than $64,000
- Included in the total: Tax plus assessed penalties and interest
- Certification notice: CP508C

## What is the seriously delinquent tax debt threshold for 2027?

The seriously delinquent tax debt 2027 figure is not yet announced. As of September 2026, the IRS passport page lists $66,000 as the current amount, and the 2027 number will be set by the annual inflation adjustment. The IRS publishes its yearly inflation adjustments in October or November, so the new passport tax debt limit for 2027 is most likely to appear then.

Seriously delinquent tax debt is a legally enforceable, unpaid federal tax debt of an individual, including assessed penalties and interest, above the yearly threshold, where the IRS has either filed a Notice of Federal Tax Lien and your hearing rights have lapsed or been used, or has issued a levy. When a debt meets that definition, the IRS can certify it to the State Department under the FAST Act of 2015, and the State Department generally will not issue or renew a passport and may revoke one.

> **No official 2027 figure yet:** Any site quoting an exact IRS passport threshold for 2027 before the IRS updates its passport page is guessing. We will update this page when the IRS publishes the number.

## How has the passport threshold changed each year?

The threshold has risen every year since 2018, from $51,000 to $66,000. The IRS passport page lists each year's amount, and the yearly increases have ranged from $1,000 to $4,000.

| Year | Threshold (debt must exceed) | Change from prior year |
| --- | --- | --- |
| 2022 | $55,000 | +$1,000 |
| 2023 | $59,000 | +$4,000 |
| 2024 | $62,000 | +$3,000 |
| 2025 | $64,000 | +$2,000 |
| 2026 | $66,000 | +$2,000 |
| 2027 | Not yet announced | Expected October or November 2026 |

Seriously delinquent tax debt amount by year

Because the amount is tied to inflation, a year with low inflation brings a smaller increase. We do not publish a projected 2027 figure, because even a $1,000 difference matters to someone whose balance sits near the line.

## Does the threshold include penalties and interest?

Yes. The seriously delinquent tax debt amount counts assessed penalties and interest, not just the original tax. It can also combine several kinds of liability for which you are personally responsible, including individual income tax, trust fund recovery penalties, business taxes you are personally liable for, and other civil penalties.

### Worked example: how interest can push a balance over the line

Suppose you owe $64,000 in total at the start of the year and make no payments. At the 7% underpayment rate the IRS set for July through December 2026, compounded daily, a full year of interest adds about $4,640, bringing the balance to roughly $68,640. That is above the 2026 threshold of $66,000 even though no new tax was added, and the failure-to-pay penalty would push it higher still.

The rate for January through March 2027 is not yet announced; the IRS usually publishes the next quarter's rate in late November. Check [how IRS interest works](https://backtaxesdesk.com/penalties-interest/irs-underpayment-interest-rate) to see how the daily compounding adds up.

## Which debts are not certified, even above the threshold?

Some debts are excluded from certification no matter how large they are. The IRS says it does not certify, or it reverses certification of, debt that is:

- Being paid on time under an approved installment agreement.
- Covered by an accepted Offer in Compromise.
- In Currently Not Collectible status because of hardship.
- Part of a bankruptcy case.
- Tied to a tax-related identity theft case.
- The subject of a pending installment agreement request or pending offer.

Those exclusions are why the threshold alone does not decide who is certified. Someone owing $90,000 on a current payment plan keeps a passport, while someone owing $67,000 with a filed lien and no arrangement may lose one. The [IRS passport revocation](https://backtaxesdesk.com/irs-collections/irs-passport-revocation) page covers the full certification process.

## What happens if your debt is certified to the State Department?

The IRS mails Notice CP508C when it certifies your debt to the State Department. Our [CP508C notice](https://backtaxesdesk.com/irs-notices/irs-notice-cp508c) page explains the letter line by line.

1. The State Department reviews any new or renewal application and sends you a letter.
2. It holds the application open for 90 days from the date of that letter so you can resolve the debt.
3. Once you pay in full or enter an excluded arrangement, the IRS reverses the certification and notifies the State Department within 30 days, and sends Notice CP508R.
4. If you have travel scheduled within 45 days and a pending passport application, tell the IRS and send proof; it can often shorten the reversal to 9 to 16 days.

## How to stay below the passport tax debt limit in 2027

The most reliable way to protect a passport is to put the debt into an excluded status, not to race the threshold. Paying the balance down below the number helps only until interest pushes it back over.

- **Apply for a payment plan.** A pending or current installment agreement excludes the debt. Online plans are available for individuals who owe $50,000 or less; larger balances can apply by phone or by mail with Form 9465.
- **Pay down a borderline balance before year end.** If you are just above the current threshold, a lump payment can drop you below it, but watch interest.
- **Ask for hardship status** if you cannot pay anything; Currently Not Collectible debts are not certified.
- **Check how long the IRS can still collect.** Debts past the 10-year [collection statute of limitations](https://backtaxesdesk.com/irs-collections/irs-collection-statute-of-limitations) are no longer legally enforceable.

The broader [IRS collection process](https://backtaxesdesk.com/irs-collections) hub shows how liens and levies, which trigger passport eligibility, fit into the notice sequence.

## Common questions

### When will the IRS announce the 2027 passport threshold?

The IRS has not given a date. The amount is inflation-adjusted, and the IRS usually releases its annual inflation adjustments in October or November, so late 2026 is the most likely window.

### What was the passport tax debt threshold for 2026?

For 2026 a debt must exceed $66,000, including assessed penalties and interest, to be seriously delinquent. The 2025 figure was $64,000.

### Can I get a passport if I owe the IRS less than the threshold?

Yes. A debt at or below the threshold is not seriously delinquent, so the IRS does not certify it. Certification also requires a filed lien with hearing rights used or lapsed, or an issued levy.

### Does a spouse's tax debt affect my passport?

Only debt you are individually liable for counts. A joint return makes both spouses liable for that year, but a debt that belongs only to your spouse does not count toward your total.

### Is state tax debt included in the passport threshold?

No. The passport rule covers federal tax debt certified by the IRS. State tax agencies have their own collection tools, which vary by state.

## Sources

- [Revocation or denial of passport in cases of certain unpaid taxes](https://www.irs.gov/businesses/small-businesses-self-employed/revocation-or-denial-of-passport-in-cases-of-certain-unpaid-taxes)
- [Understanding your CP508C notice](https://www.irs.gov/individuals/understanding-your-cp508c-notice)
- [Publication 594, The IRS Collection Process](https://www.irs.gov/pub/irs-pdf/p594.pdf)
- [Quarterly interest rates](https://www.irs.gov/payments/quarterly-interest-rates)