When people hear that the IRS can revoke a passport, it often creates the wrong picture. The IRS isn’t in the business of physically taking passports away at the airport or knocking on doors. What actually happens is more procedural. If you owe what is considered “seriously delinquent tax debt,” the IRS certifies that information to the U.S. State Department. The State Department (not the IRS) then goes on to either deny your new passport, refuse a renewal, or, in some cases, revoke the one you already have.
This authority comes from the Fixing America’s Surface Transportation (FAST) Act of 2015. The law basically provided the IRS with another mechanism to pressure taxpayers with large, unresolved tax debts into compliance. By anchoring passport privileges to tax obligations, the government added real consequences for ignoring large tax debts.
What Qualifies as “Seriously Delinquent Tax Debt”?
Seriously delinquent tax debt is the IRS’s label for large, unresolved federal tax debts. By law, when a taxpayer’s tax debt reaches the threshold the IRS identifies as “seriously delinquent tax,” it will certify that taxpayer to the State Department for specific actions regarding their passports. As of 2025, the threshold is more than $64,000 in unpaid federal taxes, penalties, and interest (the amount is adjusted each year for inflation).
Certifying your tax debt as seriously delinquent isn’t usually one of the IRS’s first moves when you owe large back taxes. In fact, by the time a debt is labeled “seriously delinquent,” the IRS must have tried other collection methods, like filing a federal tax lien against your property or issuing a levy to seize assets. If those steps don’t resolve the tax debt, the IRS then moves on to certify the balance to the State Department.
Once that certification is made, the IRS steps back, and the State Department takes over. It’s at this point that your passport rights are at risk. You could be denied a new one, blocked from renewing your existing passport, or, in some cases, even have your current one revoked.
How Can the IRS Revoke Your Passport?
Passport revocation is one of the most serious consequences of unresolved tax debt. Unlike a passport denial, which only blocks new applications or renewals, when the IRS, through the State Department, revokes your passport, it cancels the passport you already hold.
As we already mentioned, the FAST Act allows the IRS to certify unpaid tax debt to the State Department. Once that certification happens, the IRS steps back and the State Department takes over. Here’s what the process looks like:
1. Multiple IRS Notices First
Before certifying your debt, the IRS would have sent multiple notices, giving you the time and opportunity to pay, appeal, or enter into a resolution program. Resolution options such as entering an installment agreement, negotiating an offer in compromise, or using administrative remedies like a collection due process hearing or tax court review can usually stop or reverse your passport revocation.
2. Certification to the State Department
If no action is taken on your end to resolve your unpaid taxes, the IRS certifies your debt as seriously delinquent. You will be sent Notice CP508C at the time it certifies your debt to the State Department. The IRS certifying your debt does not automatically spell doom. You still get a 90-day grace from the day you receive notice CP508C to make payment, appeal the notice, or enter into a payment arrangement with the IRS.
3. Passport Consequences
After receiving certification, the State Department has the authority to deny your application for a new passport, refuse to renew an existing passport, or revoke your current passport. In certain situations, especially if you’re outside the country, they may issue you a limited-validity passport, i.e., a temporary passport solely for your return to the U.S.
The IRS can as well by themselves request or recommend that the State Department exercise its authority to revoke a taxpayer’s passport. This can perhaps happen if they had reversed such a taxpayer’s certification because the taxpayer promised to pay but eventually failed to do so, or if there are offshore activities or interests that the taxpayer can take advantage of to resolve their tax debt, but refuses to.
4. Reversing Certification
Paying the balance down, entering into a formal resolution, or proving the certification was made in error can restore your passport privileges. When the IRS reverses its certification, it sends the taxpayer notice CP508R, which validates that it has reversed the certification and notified the State Department of that reversal.
When you have back taxes, the key to staying out of trouble is to remain proactive. Losing your passport rights can disrupt both personal and business life. This is why from the very first notice, you must demonstrate to the IRS by your actions that you’re willing to be compliant.
Are There Exceptions to Revocation?
Owing back taxes doesn’t automatically mean losing your passport. The IRS makes room for taxpayers who are actively trying to resolve their tax debt, and in those situations, certification to the State Department is usually off the table.
If you’ve entered into an installment agreement and are keeping up with payments, your passport should remain safe. The same applies if you’re pursuing an Offer in Compromise or waiting on an innocent spouse relief claim. Disputes still under appeal also hold off certification until a decision is made. Timing can complicate things. For example, if you’ve just set up a payment plan, it may take time for that change to be reflected. That’s why moving quickly before your case gets certified is so important.
These exceptions give taxpayers some breathing space, but they don’t erase the underlying problem. The most reliable way to protect your passport is to deal with the debt head-on, before it grows into a “seriously delinquent” balance.
What Happens if My Passport Is Revoked?
Having your passport revoked for tax debt doesn’t just interrupt international travel plans; it can upend your life. Vacations are canceled, business opportunities disappear, and urgent family matters abroad suddenly become impossible to attend to. If you spend significant time overseas, a revoked passport creates even bigger challenges. In most cases, the State Department will only issue a limited-validity passport that allows a one-way trip back to the United States, not ongoing international travel.
While the revocation itself isn’t permanent, the cost of missed opportunities can be disappointing. The restriction and the effects that follow all remain in place until the IRS clears your record with the State Department, and that process isn’t instant. How quickly that happens depends on the steps you take to resolve or appeal the decision of the IRS.
How to Restore Your Passport After IRS Revocation
The law gives you multiple ways to resolve the debt, remove the IRS certification, and get back your right to travel:
1. Pay Your Tax Debt in Full
The fastest fix when it comes to your tax obligations is always to fully pay what you owe. Once the balance is cleared, the certification can be reversed. The IRS has up to 30 days to reverse the certification. If you have urgent travel needs, your attorney can sometimes request an expedited decertification as far as there is proof to back up the request.
2. Set Up a Payment Plan
Many taxpayers can’t pay such a large balance at once, and the IRS knows that. If paying in full isn’t realistic, entering into a settlement agreement with the IRS is often enough to prevent or reverse passport restrictions. This is not an escape route, though. If you agree to an installment agreement, otherwise known as a payment plan, you must be careful not to default on the timing and amount. Your certification can come back quickly if you do so. You can set up a payment agreement with the IRS by using the IRS online payment agreement tool or filing out Form 9465.
3. Use an Offer in Compromise
An OIC is another IRS forgiveness program that can make your debt legally unenforceable and restore your passport privileges. For those who qualify, an offer in compromise can significantly reduce the overall amount you owe. However, the IRS is selective, and OICs are rarely approved without a detailed financial analysis. If you’re thinking of going this route, then working with an attorney is a non-negotiable.
4. Request a Reconsideration
It’s not always the case, but sometimes even the IRS makes mistakes and certifies debts that don’t qualify. If the IRS certified your debt in error, you have the right to dispute it. Proving the mistake can remove the certification altogether. Practically, this often means filing a Collection Due Process (CDP) request or seeking a Tax Court review to resolve disputes and reverse certification.
5. Confirm Certification Removal
Even after resolving the issue, don’t assume it’s over. In reality, the IRS must formally withdraw the certification and send notice to the State Department. If that step doesn’t happen, or if the State Department hasn’t updated its records, you could still be blocked from renewing your passport. So make sure the IRS has actually sent the notice to the State Department; otherwise, your passport status may remain blocked.
6. Follow Up With the State Department
Once the IRS clears your record, follow up with the State Department to reinstate or renew your passport. A quick call or written inquiry can prevent weeks of waiting. In urgent cases, attorneys can often push this along with direct liaison contacts rather than standard phone lines.
7. Hire a Tax Attorney
Tax issues are often technical, time-sensitive, and layered with exceptions. Resolving them requires professional guidance. Working with an experienced attorney who knows the law and how the IRS and State Department actually handle these cases can mean the difference between being grounded for months and regaining your passport quickly.
8. Act Quickly
The longer you wait, the longer the restriction drags on. Taking action early saves time, stress, protects your mobility, your business opportunities, and your personal commitments.
Need Help With IRS Passport Revocation?
The IRS can certify tax debt to the State Department once it reaches the “seriously delinquent” threshold, putting your passport at risk of denial or revocation. Fortunately, acting early by resolving your balance, arranging a resolution plan, or disputing an error can protect your right to travel before problems escalate.
If the IRS has certified your debt, you need a tax lawyer. At Victory Tax Lawyers, we’ve spent over a decade helping clients stop aggressive enforcement actions. Don’t wait until your travel plans are canceled — contact our lawyers or visit our office today to talk about your options.
FAQ
Here are answers to the most common questions about IRS passport revocation and what you can do to protect your travel.
Can the US Government Cancel Your Passport?
Yes. The law allows the IRS to certify individuals with seriously delinquent tax debt to the U.S. State Department. If your tax debt is certified, your passport application may face denial, meaning you won’t be able to get a new passport until you’re decertified.
What Gets Your Passport Revoked?
Your passport is at risk of being revoked once your unpaid tax debt exceeds the “seriously delinquent” threshold, which is currently more than $64,000, including penalties and interest. Typically, this happens after the IRS has already tried other collection methods, such as filing tax liens or issuing levies, and you have yet to make moves to resolve your debt.
Does the IRS Handle Passports?
Not directly. The IRS doesn’t cancel, revoke, or seize passports itself. Instead, it certifies delinquent tax debt to the State Department, which then has the power to deny, block, or revoke your passport.
Can a Revoked Passport Be Reinstated?
Yes. Once you resolve your tax debt, whether by paying in full, entering an installment plan, negotiating an offer in compromise, or successfully disputing the debt, the IRS can remove the certification. After that, the State Department can reinstate or renew your passport.
Will Paying Taxes Restore My Passport Immediately?
Not right away. Even after payment or resolving your debt, the IRS has to notify the State Department. There may be a short delay while the update goes through, so it’s a good idea to follow up with both agencies to ensure your passport is cleared.
Can I Travel While Under Revocation Review?
Generally, no. Until your debt is cleared and the State Department confirms it, international travel may be denied. Administrative remedies like requesting a collection due process hearing allow you to challenge IRS collection actions and may help resolve your debt, which in turn can prevent or reverse passport revocation.
What if I Try to Renew My Passport With Back Taxes?
If your debt has already been certified, the State Department will deny every attempt of yours to renew your passport. To regain eligibility, you’ll need to resolve the balance first or enter into an approved payment plan. Only then will the State Department reinstate your passport rights.
