USTaxPenaltySaverCP508C
Alta PrioridadSeriously Delinquent Tax Debt Certified to the State Department (Passport)
The IRS has certified to the State Department that you have a seriously delinquent tax debt, so your passport can be denied or revoked.
Última revisión: 10 de noviembre de 2026. Consulte irs.gov por si hubo cambios.
Lea la guía completa de este aviso en españolQué Significa Este Aviso
Under IRC 7345, the IRS certifies seriously delinquent tax debt to the State Department, which can deny a passport application or renewal and can revoke a passport. For 2026 the threshold is $66,000 of assessed tax, penalties and interest (adjusted for inflation each year). Debt paid on time under an installment agreement or accepted offer in compromise, debt with a pending Collection Due Process hearing and debt suspended by an innocent spouse request is not included (irs.gov passport page, updated 28 July 2026).
Por Qué Puede Haber Recibido Esto
- 1Assessed federal tax debt over the yearly threshold, after a lien was filed or a levy was issued, with no qualifying agreement
Acciones Requeridas
Pay the balance in full, or set up a payment plan or an offer in compromise
Call the number on the notice if you think the certification is wrong or you have travel coming up
Keep proof of any agreement the IRS approves
Sus Opciones
Use estas calculadoras para entender su situación y explorar opciones de resolución.
Consecuencias Si Lo Ignora
- A passport application or renewal can be denied, and a current passport can be revoked
- Interest and penalties keep growing on the unpaid balance
Consejos y Mejores Prácticas
- The IRS reverses the certification and sends notice CP508R, usually within 30 days, once the debt is paid, in an approved agreement, or no longer seriously delinquent
- With travel within 45 days, the IRS can generally shorten the reversal to 9-16 days if you send proof of travel
- The State Department holds a passport application open for 90 days so you can resolve the debt
- Currently not collectible (hardship) status, bankruptcy and identity theft also lead to reversal
Recursos Relacionados
Formularios del IRS
Referencias Legales
¿Listo para Tomar Acción?
Nuestro flujo guiado le mostrará exactamente qué hacer para este aviso, paso a paso.