Under IRC §7345, the IRS certifies 'seriously delinquent tax debt' (currently over $62,000, adjusted annually) to the State Department. Certification can result in passport denial, revocation, or limitation. Decertification is fast once the underlying issue is resolved.
An at-a-glance view of every step covered in this guide.
The debt must exceed the indexed threshold ($62,000 in 2024), be legally enforceable, and have had lien or levy action. Debts in an IA, OIC, CDP hearing, innocent-spouse case, or CNC status are excluded from certification.
Entering an IA, OIC acceptance, CDP filing, or full pay triggers reversal via CP508R. The IRS reverses certification within 30 days, and State updates within a further 30. Expedited decertification is available for imminent international travel with proof of itinerary.
The IRS does not seize passports directly. The State Department may deny renewal or, in limited cases, revoke a passport following IRS certification under §7345.
$62,000 in 2024, indexed annually for inflation. The threshold applies to aggregate assessed tax, penalties, and interest across all periods.
Expedited decertification takes 14–21 days once you enter an IA/OIC/CDP and provide travel documentation (booked itinerary, passport application in progress) to the IRS.
Yes. Any qualifying IA — streamlined, non-streamlined, or PPIA — excludes the debt from §7345 certification, and CP508R issues within 30 days of the IA going into effect.
A licensed tax attorney will pull your IRS transcripts, review your situation, and walk you through the resolution options that fit — no obligation.