IRS Passport Revocation | Can the IRS Revoke my Passport?
October, 23 2024 by Kaylie Jonutz
If you’ve received an IRS letter stating that your passport is being revoked or your passport application is being denied due to seriously delinquent taxes, continue reading to learn more about this issue and see how TaxAudit’s Tax Debt Relief can assist you!
What is passport revocation?
In 2015, Congress passed the (Fixing America’s Surface Transportation (FAST) Act, which gives the IRS the power to request the Department of State to revoke a person's passport if their tax due is considered a seriously delinquent tax debt. To have a seriously delinquent tax debt, a taxpayer must have the following:
- Assessed federal tax debt over the yearly limit, and
- The IRS has filed a Notice of Federal Tax Lien, and all administrative remedies have lapsed, or
- The IRS issued a levy.
For 2025, the yearly tax debt limit for a seriously delinquent tax debt is an amount that is more than $64,000. This amount is adjusted yearly for inflation. The IRS has a table of the prior year thresholds on its “Revocation or denial of passport in cases of certain unpaid taxes” webpage. Keep in mind that this can include taxes beyond just your income taxes. It also includes Trust Fund Recovery Penalties, business taxes for which you are personally liable, and civil penalties.
The IRS will issue several notices in an attempt to collect the debt. One of these notices is IRS Letter 6152, Notice of Intent to Request U.S. Department of State Revoke Your Passport. In this letter, the IRS notifies you of its intent to recommend to the State Department that your passport be revoked or your passport application be denied. Usually, the IRS will send you Letter 6152 at least 30 days before it notifies the State Department. It is important to respond to this letter by paying the tax due in full, entering into an installment agreement, or making another arrangement with the IRS.
If the seriously delinquent tax debt is not timely resolved, the IRS will issue CP508C, Notice of certification of your seriously delinquent federal tax debt to the State Department. This notice will inform you that due to your seriously delinquent tax debt, the IRS has requested that the State Department either revoke your current passport or deny your application or renewal of a passport. To avoid additional action from being taken, you should contact a licensed tax professional or reach out to the IRS as soon as possible to see what your next steps should be.
What if I have an international trip planned?
If you have a passport application and plan to travel internationally, you should contact the IRS to resolve your seriously delinquent tax debt as soon as possible. To speed up the removal of certification to the State Department, you must have a pending passport application or renewal request. Please visit the IRS page here if you wish to view specific timeframes for this process.
You must provide evidence of your travel plans, such as a flight itinerary, hotel reservations, cruise tickets, etc. Proof of travel plans should clearly show your name and the approximate travel dates or the urgent need for a passport. Additionally, you must provide a copy of the letter from the State Department denying your passport application or revoking your passport.
What if I cannot pay the amount owed?
Suppose you cannot pay the total amount due. In that case, you can set up alternative payment options, such as an installment agreement or an offer in compromise, to postpone or reverse this revocation. If the tax debt has already been paid, proof of payment should be sent to the address on the CP508C notice.
Was your passport application denied, or your passport revoked, and you do not know what to do next? TaxAudit’s Tax Debt Relief team is available to help! We are ready to offer a free consultation with one of our top-notch Tax Professionals. During this meeting, we'll review your tax situation and help you determine the best course of action. Contact us today to learn more and get started.
