CP508C: your tax debt was certified to the State Department

What does a CP508C mean?

A CP508C is not a bill and not another reminder. It confirms that the IRS has already sent your name to the State Department as a person with seriously delinquent tax debt. The State Department generally will not issue a passport after receiving that certification, and it may revoke a passport you already hold.

The notice lists the amount due and asks you to pay in full or set up a payment arrangement. If you disagree with the balance or the certification, call the number on the notice. For the wider picture of passport enforcement, read IRS passport revocation.

Who gets a CP508C notice

Certification requires more than a large balance. The debt must be legally enforceable, assessed, unpaid federal tax including penalties and interest, and it must total more than the yearly threshold. On top of that, either the IRS filed a Notice of Federal Tax Lien and your administrative rights have lapsed or been used up, or the IRS issued a levy.

The threshold rises with inflation. The 2027 figure has not been announced yet; it usually appears with the IRS inflation adjustments in October or November. Track it on our 2027 passport threshold page.

Debts that are not certified

• Debt being paid on time under an approved installment agreement
• Debt being paid on time under an accepted offer in compromise or a Justice Department settlement
• Debt with collection suspended by a pending innocent spouse request
• Debt in currently not collectible status because of hardship
• Debt of a taxpayer in bankruptcy or identified as an identity theft victim
• Debt with a pending installment agreement or offer request, or a pending adjustment that would pay it
• Debt with a pending Collection Due Process hearing on a levy, or of a taxpayer in a federally declared disaster area or serving in a combat zone

How to get a CP508C reversed

The IRS reverses a certification when the debt is paid or stops being seriously delinquent, and it notifies the State Department within 30 days of that resolution. Any item on the exclusion list above counts as resolving it for this purpose.

1. Log in to your IRS online account and confirm the balance and tax years on the notice.
2. Pay the balance in full if you can, or apply for a payment plan; a pending plan request is enough to trigger reversal.
3. If you cannot pay anything, ask about currently not collectible status and be ready to document income and expenses.
4. If paying is not realistic at all, check whether an offer in compromise fits using the IRS Pre-Qualifier tool.
5. Keep the confirmation of your payment, plan or request. The IRS reports the reversal to the State Department directly, and your records help if an expedited request is needed.

A refund can help too. The IRS applies any refund to the certified debt, and if the refund covers it, the certification is reversed.

Worked example

Suppose you owe $70,000 across three years, a lien is on file, and you receive a CP508C in 2026. You apply online for a long-term payment plan. Because the balance is over the $50,000 online limit, you may need to apply by phone or mail, or pay the balance below that limit first. Once the plan request is pending or approved and payments are on time, the debt no longer counts, and the IRS should notify the State Department within 30 days.

Faster reversal when you have travel plans

If you need to travel soon, the IRS can often shorten the 30-day reversal to 9 to 16 days. You must first resolve the debt, then show both of these:

• Proof of international travel within the next 45 days, such as a flight itinerary or hotel reservation
• An open passport application or renewal, shown by a State Department letter denying the application or revoking the passport, dated within the last 90 days

The State Department holds a denied application open for 90 days from its letter, which gives you time to settle the debt without starting over. If you are abroad when a passport is revoked, the State Department may issue a limited-validity passport that allows a direct return to the United States.

Checking that the letter is real

A CP508C should match the balance and tax years in your IRS online account, and it comes by mail. Scammers borrow passport warnings to pressure people into paying through unusual channels. Pay only through the IRS, and read why you got an IRS letter if you are unsure where a notice fits. The IRS notices guide shows where CP508C falls in the collection sequence.