US Passport and Seriously Delinquent Tax Debt (IRC 7345)

For US taxpayers.

If the IRS certifies a seriously delinquent tax debt to the State Department, it can affect your US passport. Here is how the process works and the ways the IRS reverses a certification.

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Work with a licensed tax professional online, from anywhere in Thailand.

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Questions first? Email [email protected] or call or text (256) 690-0213 (US number).

What certification means

Under IRC 7345, the IRS certifies seriously delinquent federal tax debt to the State Department. The IRS lists the 2026 threshold as more than $66,000, adjusted yearly for inflation, including penalties and interest. The IRS sends Notice CP508C when it certifies a debt.

The State Department generally will not issue a passport after certification and may revoke a current one. The State Department notes that people abroad may be eligible for a limited-validity passport to return directly to the United States.

Debts that are not certified

The IRS does not certify debts being paid on time under an installment agreement or accepted offer in compromise, debts with a pending installment agreement or offer, accounts in currently-not-collectible hardship status, and some other situations listed on the IRS page. FBAR penalties are not included.

How certification is reversed

The IRS reverses certification when the debt is paid, becomes unenforceable, is no longer seriously delinquent (for example under an installment agreement), or the certification was made in error. The IRS sends Notice CP508R when it reverses. The IRS describes its processing and expedite rules on its passport page.

We review your IRS account, explain options such as a payment plan, and can represent you with the IRS under a separate engagement letter.

Frequently asked questions

What is Notice CP508C?

It is the IRS notice saying your tax debt was certified to the State Department as seriously delinquent under IRC 7345.

Can a payment plan reverse the certification?

The IRS says a debt being paid on time under an installment agreement is no longer seriously delinquent, and it reverses the certification in that case.

Does the IRS send the CP508C to my representative?

The IRS states it does not send a copy of Notice CP508C to a taxpayer's power of attorney, so share it with your representative.

Talk through your situation with us.

Work with a licensed tax professional online, from anywhere in Thailand.

$249 IRS Notice Review $599 IRS Situation Assessment $799 Rush IRS Situation Assessment

Questions first? Email [email protected] or call or text (256) 690-0213 (US number).

Official sources

General information only, not legal or tax advice for your situation. Caros Group is a private company and is not affiliated with the IRS, the U.S. Department of State, FinCEN, the U.S. Embassy, or the Thai Revenue Department. We do not promise any outcome or timeline. Thai tax questions may need a Thai-licensed advisor.