For many Americans, a passport denial due to unpaid tax debt comes as a shock. Very few realize that unresolved debts, particularly federal taxes, can trigger passport restrictions, leaving them stranded just when they need to travel most. In recent years, the IRS and State Department have intensified enforcement. As a result, it is more important than ever for taxpayers to understand how their financial obligations can impact their ability to travel.
By law, the State Department, in partnership with the IRS, may deny, revoke, or limit the passport of any taxpayer with a “seriously delinquent tax debt.” This often-overlooked impact of unpaid taxes is an unexpected consequence that many taxpayers have to deal with.
Don’t let debt derail your plans. If you need help to resolve regaining your passport rights, you can contact Victory Tax Lawyers or visit our tax relief services page. You can also schedule a free consultation with our tax attorneys today to explore other available solutions tailored to your case.
In this article, we’ll explain in detail how back taxes can impact a taxpayer’s passport application and how to resolve the problem, especially if your passport rights have been withdrawn and you need to travel internationally.
What Qualifies as a Seriously Delinquent Tax Debt?
Not all debts can be recognized as “seriously delinquent.” According to the IRS, seriously delinquent tax debts are unpaid federal tax debts (including assessed penalties and interest) totaling more than $64,000 (this figure is adjusted annually for inflation). These debts include U.S. individual income taxes, trust fund recovery penalties, business taxes that taxpayers are personally liable for, and other civil penalties.
To be classified as such, a taxpayer’s debt must meet specific criteria set by the IRS:
- Federal Tax Liabilities Up To The Tune of $64,000: Only federal taxes owed to the IRS qualify as seriously delinquent tax debt. In essence, State or local tax debts, no matter how large, are not included in this determination. Another important thing to note is the amount owed. As of 2025, the amount of unpaid federal tax debt to be considered seriously delinquent is $64,000 or more. If you have severe tax debt that meets these criteria, it could trigger passport restrictions and other enforcement actions.
- Unpaid for 3+ Months: The debt must have remained unpaid for 90 days after the IRS sent a final notice to the taxpayer. Additionally, the IRS must have filed a Notice of Federal Tax Lien and exhausted all collection actions in an attempt to recover the balance.
- No Active Payment Arrangement: The Internal Revenue Service will not classify your debt as “seriously delinquent” if you already have an approved payment plan or Offer in Compromise (OIC) in place, even if you’re still in the process of paying it off.
- U.S. Citizenship or Residency Requirement: The taxpayer must be a U.S. citizen or resident, as only U.S. citizens or residents are subject to passport restrictions by the IRS due to seriously delinquent tax debt. Non-residents (e.g., visa holders) are unaffected because they aren’t eligible for a U.S. passport.
What tax debts aren’t certified by the State Department?
Seriously delinquent tax debts do not include:
- Child support (although it is not added in the IRS determination of delinquency, past-support due also triggers passport restrictions)
- Debts being timely paid through IRS-approved installment agreements,
- Debts being timely paid with an offer in compromise accepted by the IRS,
- Report of Foreign Bank and Financial Account (FBAR) penalties,
- Settlement agreements entered into with the Department of Justice,
- Debts for which a collection due process hearing regarding a levy to collect the debt has been timely requested.
- Those suspended because of a request for innocent spouse relief.
The IRS will not certify anyone as owing a seriously delinquent tax debt who:
- Has an account that’s been determined to be “currently not collectible” due to hardship,
- Has a request pending with the IRS for an installment agreement or offer in compromise,
- Has been identified as a victim of tax-related identity theft,
- Is in active bankruptcy,
- Is located within a federally declared disaster area, or
- Has an IRS accepted adjustment that will fully satisfy their tax debt.
The IRS will also postpone certification for taxpayers serving in a designated combat zone or participating in a contingency operation.
How the IRS Enforces Passport Denial for Tax Debts
Once the IRS determines you have a seriously delinquent tax debt, it will mail you a Notice CP508C. This letter formally warns you that your passport eligibility is at risk unless you resolve the debt within 30 days. If you ignore this notice or fail to take action—such as paying the balance, disputing the debt, or negotiating a payment plan—the IRS will then certify your debt to the State Department.
Around the same time, the IRS often files a Notice of Federal Tax Lien to secure its claim against your assets. While the lien itself doesn’t directly trigger passport denial, it signals the severity of your delinquency. Once IRS certified, the State Department may:
- Deny your new passport applications or renewals.
- Revoke your existing passport (exceptions may apply in some cases, such as emergency travel or family deaths that occur abroad).
- Place a hold on processing your passport until the IRS confirms your tax debt is resolved.
To reverse certification, you must either pay the debt in full or enter an active resolution, such as an IRS payment plan, Offer in Compromise, or Currently Not Collectible status. The IRS is required to notify the State Department within 30 days of you resolving the issue, thereby making it possible for the State Department to restore your passport rights.
Note that the IRS won’t remove your passport restriction if your request for a collection due process hearing or innocent spouse relief is for a different debt other than the one certified. Also, the IRS will not reverse the certification just because you make contributions towards your tax debt below the threshold.
How to Check if You’re on the Passport Denial List Due to Debt
If you suspect that your passport may be denied or revoked due to unpaid debt, there are several ways to confirm your status:
1. IRS Notification: CP508C Notice
This is the most obvious route to take. The IRS is required to notify taxpayers when it certifies their seriously delinquent tax debt to the State Department. If you’re marked as seriously delinquent, you’ll receive Notice CP508C by mail at your last known address. If you receive this notice, your passport application will likely be denied, and your current passport may be revoked.
If you’ve recently moved, don’t forget to check your old address for missed notices. While the IRS and state agencies are required to send a notice to your last address, they are not required to send multiple warnings.
2. Contact the IRS Directly
If you have unresolved tax debt and are unsure of your certification status or any other detail surrounding your taxes, you can call any of the numbers on your Notice CP508C: 855-519-4965 or 1-267-941-1004 (for international callers). You will need to provide your Social Security number and other identifying information.
3. Check with the State Department
Another option is to check with the State Department. By Law, once a taxpayer becomes certified, the Department of State gains the authority to limit, issue, or revoke their passport. If you recently applied for or renewed a passport and it was unexpectedly delayed or denied, you can contact the National Passport Information Center at 1-877-487-2778. The State Department may not disclose the exact tax-related reasons your passport application was denied. If that happens, you can always check with the IRS for specifics.
4. Review Your Tax Account Online
Another option is to review your tax account online. The IRS allows taxpayers to view their account balances and notices online at the IRS Online Account portal. While on your portal, you can also check your previous payments and tax records, view and create payment plans, and much more.
5. State Child Support Agency
Another effective option to use is the Office of Child Support Services (OCSS) directory to locate your local office and verify if you have child support arrears and if it has exceeded the acceptable threshold. Based on the Passport Denial Program, parents who owe at least $2,500 in past-due child support are ineligible for a U.S. passport until they resolve the debt.
Consequently, if you owe past-due child support, you may find yourself unable to obtain or renew a U.S. passport. In some cases, the State Department can even revoke an existing passport. This restriction is legally enforceable and applies regardless of whether your passport has been issued previously without issue. You can also expect to receive a rejection notice and a means to contact the state child support agency relevant to your location if your passport is denied or revoked, so also watch out for that.
6. Consult a Tax Professional
If you are uncertain about your tax situation or need help resolving your tax debt before it impacts your passport, a tax attorney can review your IRS records and help you take the necessary steps to prevent passport restrictions.
If you discover that you are already on the passport denial list, you should act quickly by either paying up or contesting the notice with the IRS or child support agency if you feel you were wrongly certified. For personalized help, schedule a free consultation with Victory Tax Lawyers to verify your status and resolve debts.
What to Do if You Are Denied a Passport Because of Debt
If your passport renewal or application was denied or revoked on account of tax issues, your next game plan should be to determine the necessary steps to reverse the ruling. At Victory Tax Lawyers, we’ve resolved hundreds of passport denial cases tied to IRS debt, child support arrears, and other federal obligations. Below, we’ve broken down the process with actionable steps to help you restore your travel rights while also resolving your debt:
1. Find out the reason your passport was denied in the first place & contact the agency involved
You want to first find out the debt amount, which agency reported your debt, and why you were certified. If it was a case of unpaid federal taxes, the IRS could help you move forward with your inquiries. If, on the other hand, it was for past-due child support, the OCSS can help you liaise with the appropriate quarters to have your passport rights restored.
2. Resolve Your Debt
The next step is to deal with your unpaid balance. As a rule, the IRS will reverse a taxpayer’s certification when the tax debt is fully paid or is now legally unenforceable, the tax debt is no longer considered seriously delinquent, or the certification is erroneous. Ideally, the IRS allows you to move forward with your passport application once you’ve paid your tax debt or made it known to them that there’s a clear path of payment in view. Here are some ways to go about this:
Pay the Debt in Full
The fastest way to fix the issue and restore your passport status is to clear your unpaid balance. Once you’ve paid off your back taxes in full, the agency involved (IRS, OCSS, etc.) will notify the Department of State to lift the passport restriction. Once you pay your debt, you’re to notify the IRS, who will then make the reversal within 30 days and inform the State Department as well. The notification process requires you to send proof of that payment to the address on the Notice CP508C.
Set Up A Settlement Agreement.
Taxpayers who can’t afford to pay their debt in full for one reason or another can set up an installment agreement with the IRS by filing out Form 9465 or using the IRS online payment agreement tool. An installment agreement, otherwise called a payment agreement or payment plan, allows you to pay your taxes over an extended time, thereby lessening the burden of payment.
Whether it’s a full, guaranteed, streamlined, or partial installment agreement, the IRS will remove the “seriously delinquent” tax status which will trigger the decertification process since the IRS generally doesn’t certify the accounts of those in an approved tax relief program even if you’re still in the process of making payments.
Child Support Debt
Some states allow parents to restore passport eligibility after they have either fully/partially paid their past balance or set up a payment plan to help them stay current. You should contact your state’s OCSS office to confirm their policies for withdrawal from the Passport Denial Program.
Confirm the arrears amount (it must exceed $2,500) and verify whether payments were misapplied or unaccounted for. There have been numerous cases of discrepancies due to administrative errors, so be ready to check that out as well.
Settle with an Offer in Compromise (OIC)
Another popular tax relief option is getting an Offer in Compromise (OIC). An OIC allows you to negotiate a lower settlement amount if your debt is too large and you’re undergoing financial hardship and can’t pay the full amount. Getting your OIC application approved is often difficult but not impossible with the right guide. The IRS will consider your income, assets, and expenses before approving your application. If accepted, you can regain your passport eligibility even though you still owe back taxes.
Request Penalty Abatement
If penalties and interest have inflated your tax debt, you may qualify for IRS penalty abatement. A penalty abatement reduces your overall balance and makes it easier for you to settle the debt.
You can request for the removal of your accrued penalties if you’re a first-time offender, you’ve been penalty-free for 3 prior years, you can prove that the penalties resulted from circumstances beyond your control, and you’re currently facing financial hardship. If your request is approved, it can significantly lower the amount required to restore your passport eligibility.
3. Request an Emergency or Restricted Passport (If Applicable)
If you urgently need to travel internationally within 45 days, the State Department may issue you a limited-validity passport or an expedited decertification. To qualify for this:
- You must have had your passport application denied or revoked within the last 90 days. To prove this, you’ll have to provide the IRS with a copy of the letter from the State Department denying your application or revoking your passport
- You’ll need to show proof of international travel (e.g., flight itinerary, hotel booking, cruise ticket, etc).
4. Seek Legal or Financial Assistance
DIY approaches may work just fine if you need to repair or improve a home, but they fail awfully when a legal case is involved. For instance, the IRS rejects over 60% of all OIC applications, especially those filed without professional help. Child support agencies also sometimes delay hearings for self-represented individuals.
Navigating tax or debt-related passport restrictions can be complex and time-sensitive. If you’re struggling to resolve the issue on your own, consulting with a tax attorney may be just what you need. A tax attorney has the skills to negotiate with the IRS or state agencies on your behalf, identify the best debt resolution strategy based on your financial situation, and help you avoid future penalties and other legal consequences.
Preventative Measures to Avoid Passport Issues
To prevent passport restrictions due to unpaid debts, consider these proactive steps:
- Keep Debts Below the Federal Threshold: Ensure that any outstanding federal tax debt stays below the IRS’s seriously delinquent threshold (currently $64,000 for 2025). If your balance approaches this limit, take action to reduce it through partial payments or penalty abatements.
- Work Proactively with the IRS or Child Support Agencies: If you owe back taxes or past-due child support, set to action immediately. Don’t wait for your tax issues to get to the State Department. If you can’t pay your balance in full, set up a payment plan, apply for a CNC status with the IRS, or work with your state’s child support agency to resolve your obligations before they impact your passport eligibility. If you anticipate back taxes, propose a payment plan before filing your return. The IRS often waives setup fees for early filers.
- Stay Compliant with Court-Ordered Financial Obligations: Beyond taxes and child support, passport restrictions can also stem from unpaid criminal fines, restitution, or civil judgments. Make timely payments and comply with any financial judgments against you. If possible, make use of automatic withdrawals for court-ordered debts.
- Monitor Your Financial Standing and Government Notifications: Regularly check your tax records, child support statements, and government notices to catch potential issues early. The IRS and State Department will notify you before enforcing passport restrictions, but staying ahead of these alerts can prevent complications.
- Consult a Tax Attorney for IRS Negotiations: The IRS and state agencies use complex formulas to assess penalties, interest, and repayment capacity. A tax attorney can help you in pre-certification defense, penalty mitigations, and IRS audits. They can also help you explore resolution options to settle your debt.
Need Help Resolving Passport Denial Due to Tax Debt?
Losing your ability to travel because of unpaid tax debt can be frustrating, but it’s not irreversible. The key to maintaining your passport rights is proactive debt management—whether that means keeping your tax liabilities below the federal threshold, setting up a repayment plan, or working with a tax professional to resolve serious delinquencies.
If you’re facing passport denial due to unpaid taxes, you can take charge of the trajectory even right now. A tax attorney can help you explore your options, negotiate with the IRS, and guide you through the best resolution strategy for your situation. Need expert help? Contact Victory Tax Lawyers for assistance. Get a free consultation today, resolve your tax debt, and lift all restrictions on your passport.
