IRS CP508R
Passport Certification Reversed
Your passport restriction has been lifted — the IRS notified the State Department.
Deadline
No action required — review and keep for your records
The reversal is processed automatically. Allow up to 30 days for the State Department to update its records.
Important — act before this escalates.
What IRS CP508R Means
CP508R is a favorable notice — the IRS has reversed your seriously delinquent tax debt certification and notified the U.S. Department of State. This means the passport restriction that was in place due to CP508C has been removed, and you may now apply for or renew a passport.
A reversal is triggered when: your debt is paid in full, you enter into an approved installment agreement or Offer in Compromise, your account is placed in Currently Not Collectible (CNC) status, you file a timely CDP hearing request, or the debt falls below the certification threshold through payments or adjustments.
The State Department typically updates its records within 30 days of the IRS notification. If you applied for a passport and were denied, you can reapply after allowing time for the State Department to process the reversal.
What the IRS Can Do If You Don't Respond
What You Should Do Right Now
- 1
Keep CP508R with your records as proof that the certification has been reversed
- 2
Allow 30 days for the State Department to process the reversal before applying for a passport
- 3
If you previously had a passport revoked, contact the State Department for reissuance procedures
- 4
Maintain your resolution agreement (installment agreement, OIC, etc.) to prevent re-certification
- 5
Stay current on your tax obligations going forward to prevent future certification
Resolution Options Available to You
Frequently Asked Questions About IRS CP508R
How long before I can get my passport after CP508R?
The State Department typically processes reversals within 30 days. After that, you can apply for or renew your passport normally. If you're in a hurry, contact the National Passport Information Center.
What triggered my CP508R reversal?
The notice will identify the reason: full payment, installment agreement, OIC acceptance, CNC status, pending CDP hearing, or balance dropping below the threshold. Review the notice for the specific reason.
Can I be re-certified after CP508R?
Yes — if you default on an installment agreement, fail to comply with an OIC, or accumulate a new seriously delinquent balance above the threshold, the IRS can re-certify you. Maintaining your resolution agreement is essential.
Do I need to do anything to get my passport application processed?
Once CP508R is issued and 30 days have passed, reapply for your passport normally. If the State Department still shows a restriction, present a copy of CP508R and contact them directly.
Professional References
IRC: IRC §7345(c) — Reversal of Certification
IRM: IRM 5.19.25 — Passport Certification Reversal
Got IRS CP508R? Let's Resolve It.
ebotCPA represents taxpayers in Irving, Dallas, Fort Worth, and across Texas. Free consultation — no obligation.