Can the IRS Revoke My Passport Over Back Taxes?

You could lose your passport over unpaid taxes. Unpaid federal tax debt can lead to restrictions and revocation of your passport, making it impossible for you to travel to visit family or work. IRS passport revocation is indirectly possible, meaning that while the IRS cannot outright revoke your passport, it can take steps that trigger the U.S. State Department to place limitations on your ability to travel freely.

Numerous reasons exist for becoming behind on your federal taxes. If you frequently travel internationally or have family living in another country that may need you in an emergency, you should take action to address your tax debt before the IRS alerts the State Department.

To help you learn when your passport is at risk due to federal tax debt, we’ve broken down key details for you here. You should be aware of the IRS passport revocation policy if you plan to travel internationally or want to maintain your travel privileges for work or personal reasons.

Key takeaways:

• The IRS can take steps to revoke your passport if you are seriously behind on your federal tax debt.
• Though the IRS cannot directly revoke your passport, it can notify the U.S. Department of State of the tax delinquency.
• Under the FAST Act, the State Department can revoke your passport after certifying the debt owed.
• To protect your passport, make payment arrangements with the IRS as soon as possible.
• If the IRS has already contacted the State Department, reach out to an attorney to talk about your options.

Understand the Law: FAST Act and IRS Passport Authority

The IRS expects taxpayers to pay their owed taxes and has the authority to take various actions when that does not happen. One newer strategy in place is the FAST ACT, a law that gives the IRS the ability to take steps to limit international travel for those who owe the IRS $50,000 or more in back taxes – note this number is indexed to inflation, and as of 2025, it’s $65,000.

Section 32101 of the Fixing America’s Surface Transportation (FAST) Act was put in place in January of 2018, and it added Section 7345 to the Internal Revenue Code (IRC). This law allows the IRS to provide notice to the U.S. Secretary of State when a person is seriously delinquent in tax debt. Then, the Secretary of State will actually make the decision to revoke your passport.

The IRS may issue this notice to the State Department if:

• You are delinquent in tax debt of more than $65,000 as of 2025,
• A notice of tax lien has been filed against you, and
• The right to a collection due process hearing has expired
• The IRS has issued a tax levy against you

However, you only face this risk if you’re not dealing with the tax debt. If you owe over that threshold and you’re on a payment plan, the IRS will not notify the State Department.

What Qualifies as “Seriously Delinquent Tax Debt”?

IRS passport revocation does not just happen. It takes time and follows a process. The process starts with owing a seriously delinquent tax debt, and then it progresses as follows:

Owe a seriously delinquent tax debt

This refers to the total you owe the IRS. It includes any penalties and interest added to the debt. Even if your tax liability was originally under the threshold, penalties may push it over the limit, putting your passport at risk. The threshold was initially $50,000, but it increases annually for inflation.

Tax assessment

The IRS must assess the taxes either based on a tax return you filed, an IRS tax audit, or for some other legitimate tax adjustment made. This may also include rare cases of jeopardy assessment ^[a].

Tax lien or levy

If you fail to pay the assessed tax debt, the IRS will issue a lien or move forward with a tax levy. The agency must take one of these actions before certifying your tax debt as seriously delinquent. The IRS must send you a notice of the lien with your appeal rights within five days of filing the lien. For levies, the agency must send you a Final Levy notice that explains your right to a Collection Due Process hearing (CDP Hearing). You have 30 days from the date of the letter to request it.

Certification of the tax debt to the State Department

If you fail to respond to any of these notices or take action to request information or set up a payment plan, the IRS will notify the State Department of your delinquency under the FAST Act.

It is much easier to avoid the loss of your passport than to get it back once it’s been revoked. That’s why it’s critical to be proactive. However, if that’s not possible, an experienced tax attorney can help you get your passport back.

The IRS Does Not Act on All Debts

The IRS is not going to contact the State Department about your passport if you have a payment arrangement in place. This could include any of the various strategies that you can use to get caught up on IRS tax debt, such as:

• Installment agreement
• Offer in Compromise
• Innocent Spouse Relief

Also, if you appeal and request a Collection Due Process (CDP) hearing, the IRS will not take any action while you wait for the hearing and throughout the appeals process. During the hearing, you can talk with the IRS about any of the payment options noted above, and if you haven’t had a chance to appeal the amount due yet, you can do that as well.

How the Certification Process Works for IRS Passport Revocation

Everything with the IRS is done through letters sent to you. Ignoring or not receiving them does not provide you with a way around the requirements listed. Here is what you can expect:

• Notice CP508C sent to you: The IRS will alert you about the passport revocation with this notice.
• Form 508C sent to State Department: This notice is sent to the State Department notifying them of the unpaid and delinquent debt.
• State Department takes action: The State Department has several options to take. It will consider holding pending passport applications for 90 days in the hopes that you resolve the payment in that time. If you have an existing passport, the State Department can issue a revocation. If you are out of the country when this happens, you will still be permitted to re-enter, but no other international travel will be possible.

The State Department will make its decision and then notify you by mail. That is when you will receive details on what to do and what your legal options are.

How to Get an IRS Passport Revocation Reversed

Though it is not common for the IRS to take these steps unless no other option is available, when it does happen to you, you need to know what to do. Consider what you should do if you receive a CP508C:

Pay your tax debt in full

By far the most direct solution is to pay your debt in full. That will prevent the IRS from taking action, and it will also let you get your passport back if it’s been revoked. Talk with an attorney to learn about the timing for this process.

Make a partial payment.

Another option is to bring the delinquent debt down below the $65,000 threshold. If you’re below the threshold, the IRS may take other actions, such as wage garnishment or bank levy, but will not be able to certify your debt to the State Department.

Set up payment arrangements with the IRS.

Options include installment agreements and offers in compromise. If you can’t afford to pay anything, you can ask the IRS to mark your account as currently not collectible.

Because there is so much on the line, it is beneficial to seek legal support through this process. Work with a tax attorney or tax professional to create a repayment solution for tax debt that fits your specific situation and brings the IRS current with you.

Request reversal

Once you resolve your delinquent tax debt, the IRS will send you Notice CP508R. This confirms the reversal of the certification. It is sent to the State Department as well, which then enables that government agency to lift restrictions in place on your passport.

What if I need to travel urgently?

If you need to schedule international travel within 45 days after getting your tax debt caught up, you can request that the IRS expedite the reversal process. This can bring the standard 30-day processing time down to 14 to 21 days. If you need to leave the country soon and aren’t able to pay off your tax debt, talk with an attorney about your options.

Are there exceptions for emergencies?

There are situations where the State Department may offer temporary relief if there are documented emergency or humanitarian needs present. This is done on a case-by-case basis. Note that the State Department can issue a limited validity passport to allow you to return to the U.S. after your passport is revoked.

However, no international travel is permitted until the reversal process occurs. If you find that you need to take action to leave the U.S. but your passport is revoked or pending due to tax debt, seek guidance from a tax attorney.

IRS vs. State Collection: Key Distinction

If you owe back taxes to the state, you may still face additional consequences for nonpayment. However, the state does not have the legal authority to suspend or revoke U.S. passports. Only the IRS can trigger the State Department to take action. States themselves cannot petition the State Department to do the same.

However, there are restrictions that can be applicable depending on the state you live in. For example, in New York, the state suspends a driver’s license for individuals who are behind on state taxes. That could impact the identification you use to obtain a passport or navigate the state legally.

How to Avoid IRS Passport Action

There are several ways to avoid IRS passport revocation.

• Respond to the IRS promptly whenever a notice is sent to you. Ensure the IRS has your most up-to-date address, or you may miss notices.
• Make payment arrangements. Contact the IRS with a proposal for getting your tax debt paid. Create a resolution plan for federal taxes now, before you reach the seriously delinquent threshold.
• Reach out to the IRS before defaulting on payment plans. If you set up an installment agreement, be aware that default may put your passport at risk.

Be proactive. Even if you cannot pay in full, being proactive minimizes the risk of the IRS taking aggressive legal action.

How a Tax Attorney Can Help

Utilize the guidance of a tax attorney at any point in this process; the sooner the better. Your attorney can help you with:

• Identifying the fastest resolution methods to avoid or reverse certification.
• Creating a personalized tax resolution strategy based on your unique situation.
• Completing emergency reversal requests
• Helping with IRS negotiations, appeals, and hardship claims
• Communicating between both the IRS and the State Department as needed.

You do not have to go through this alone. It can be terrifying and overwhelming, especially when international travel is critical to your business or personal life. To get help now, schedule a consultation with us immediately. If you owe back taxes and are planning to travel, do not wait to do so.

FAQs

Can the IRS really stop me from renewing my passport?

Yes, if you need to renew your passport, but the IRS has notified the State Department of your significant delinquency, the State Department may place your renewal on a pending status until the IRS informs that the debt is no longer delinquent.

How do I know if the IRS has certified my debt?

The IRS will send a CP508C notice to you in the mail. This informs you that the IRS has certified the debt to the State Department.

Will paying part of my balance stop the passport issue?

It could, if you lower the delinquent debt, including all taxes and fees, to under the $65,000 threshold as of 2025 (indexed for inflation).

How fast can a passport certification be reversed?

Typically, passport certification reversal can take several weeks after you pay the tax.

What if I need my passport for a medical or family emergency?

Work with a tax attorney to file an appeal for emergency help. If you can resolve your delinquency in some form, the IRS can expedite the decertification process to as short as 14 to 21 days.