IRS CP508C
IRS Certified Your Tax Debt to the State Department
Your passport can be denied, revoked, or limited due to serious tax debt.
Deadline
Immediate — passport action can occur without further notice
The State Department can deny, revoke, or limit your passport immediately upon IRS certification. Resolve the debt to obtain a reversal (CP508R).
Act within days — enforcement is imminent or already in progress.
What IRS CP508C Means
CP508C means the IRS has certified your tax debt to the U.S. Department of State as 'seriously delinquent' under IRC §7345. The threshold for certification is a federal tax debt exceeding $62,000 (2024 figure, adjusted annually for inflation) that is either subject to a tax lien or a levy.
The consequence is immediate and severe — the State Department will not issue or renew your passport while the certification is in effect. If you already have a passport, it can be revoked. If you are traveling internationally or have urgent travel needs, this can have life-altering consequences.
The certification can be reversed (CP508R) if you pay the debt in full, enter into an installment agreement or offer in compromise, request a Collection Due Process hearing, or the IRS places your account in currently not collectible status. Speed matters because passport action can be taken at any time after certification.
What the IRS Can Do If You Don't Respond
- Notify the State Department to deny your passport application
- Notify the State Department to revoke your existing passport
- Limit your passport to return travel to the United States only
- Maintain certification until the debt is resolved or falls below the threshold
What You Should Do Right Now
- 1
Do not delay — passport action can be taken immediately upon certification
- 2
If you have urgent international travel, contact the IRS immediately to request an emergency resolution
- 3
Evaluate all resolution options: full payment, installment agreement, OIC, CNC status, or CDP hearing
- 4
Any of these options triggers a reversal (CP508R) — the IRS will notify the State Department to remove the certification
- 5
Contact a tax professional immediately — the stakes include loss of your ability to travel internationally
Resolution Options Available to You
Settling the debt through OIC removes the certification
An accepted payment plan removes the passport certification
CNC status removes the certification while preserving your options
A pending CDP hearing suspends the certification temporarily
Resolving the underlying lien or levy removes the certification basis
Frequently Asked Questions About IRS CP508C
How do I get my passport back after CP508C?
Resolve the debt through payment, installment agreement, OIC, CNC status, or a pending CDP hearing. The IRS will then issue CP508R and notify the State Department to remove the certification — typically within 30 days.
What is the 'seriously delinquent tax debt' threshold?
For 2024, the threshold is $62,000 — including all taxes, penalties, and interest. This amount is adjusted annually for inflation. If your balance is below this amount, you cannot be certified under §7345.
Can I get a passport for emergency travel while the certification is active?
The State Department has limited humanitarian exceptions. Contact the State Department directly and simultaneously work with a tax professional to establish an emergency resolution with the IRS. This requires urgent, simultaneous action on both fronts.
How long does the certification reversal take?
After the IRS issues CP508R (reversal), the State Department typically processes the removal within 30 days. Some processing may take longer depending on the State Department's workload.
Professional References
IRC: IRC §7345 — Revocation or Denial of Passport in Case of Certain Tax Delinquencies
IRM: IRM 5.19.25 — Passport Certification Program
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