CP508C Notice: Can the IRS Block Your Passport? How to Fix It

What a CP508C Notice Means

CP508C tells you that the IRS has certified to the U.S. Department of State that you have a seriously delinquent tax debt. The IRS CP508C page says this means your passport application or renewal may be denied, or your passport may be revoked.

The rule comes from IRC 7345. The IRS certifies the debt; the State Department makes the passport decision. The certification does not by itself change how much tax you owe.

This guide is current as of November 11, 2026. Check the IRS passport page (updated July 28, 2026) for any later changes.

What Counts as Seriously Delinquent Tax Debt

For 2026, a seriously delinquent tax debt is assessed federal tax, penalties and interest totaling more than $66,000. The threshold is adjusted for inflation each year: it was $64,000 for 2025 and $62,000 for 2024.

Under IRC 7345, the debt must also have reached a certain stage of collection: the IRS has filed a notice of federal tax lien and your hearing rights have been used or have expired, or the IRS has issued a levy.

If you are not sure of your balance, sign in to your IRS online account or call the number on the notice. Your total includes penalties and interest that keep growing over time.

Debts That Do Not Count

The IRS passport page lists debts that are not seriously delinquent, including: debt being paid on time under an installment agreement; debt being paid on time under an accepted offer in compromise or a settlement agreement with the Department of Justice; debt with a pending Collection Due Process hearing; and debt where collection is suspended because you asked for innocent spouse relief. FBAR penalties are also not included.

If one of these already applied when you got the CP508C, call the number on the notice and explain. The IRS reverses a certification that was made in error.

How to Get the Certification Reversed

The IRS CP508C page says it reverses the certification when the debt is paid in full or becomes legally unenforceable, when you pay through an IRS-approved installment agreement, when an offer in compromise is accepted, when you are in bankruptcy or identified as a victim of identity theft, or when your account is placed in currently not collectible status because of hardship.

Paying in full is the fastest route if you can. If you cannot, compare an installment agreement, a partial payment plan or an offer in compromise. Our free payment options calculator shows which may fit, and the offer in compromise calculator gives a rough idea of what the IRS might accept.

If paying anything would leave you unable to meet basic living costs, our free currently not collectible calculator helps you see whether hardship status may fit. The IRS decides based on your income, expenses and assets.

If you have a refund coming that covers the debt, the IRS page says it applies the refund to the debt.

Notice CP508R: Confirmation of Reversal

When the IRS reverses the certification, it sends you notice CP508R. The IRS passport page says it reverses a certification when the debt is fully satisfied or becomes legally unenforceable, is no longer seriously delinquent, or was certified in error.

The IRS says it notifies the State Department within about 30 days of the reversal. Keep the CP508R with your records in case you need to show it.

If You Need to Travel Soon

If you have travel within 45 days, the IRS passport page says it can generally shorten the 30-day reversal time to 9–16 days. You need to resolve the debt first (for example, pay it or get an agreement approved) and provide proof of travel and the State Department's letter.

If you already applied for a passport, the State Department sends you a letter and holds your application open for 90 days so you have time to resolve the debt.

Call the number on your CP508C as early as you can. Have the notice, your proof of travel and any State Department letter in front of you.

What the Certification Does Not Change

The certification does not stop interest and penalties. They keep growing on the unpaid balance until it is paid or otherwise resolved. Use our free payment options calculator to compare paying now with a payment plan.

The IRS generally has 10 years from assessment to collect a tax. If your debt is old, check its collection statute expiration date before choosing an option.

Other collection notices you may have received, such as CP504 or a final notice of intent to levy, have their own deadlines. Our guide to CP501, CP503 and CP504 notices explains them.