IRS Notice CP508C: Passport Certification for Seriously Delinquent Tax Debt
A CP508C means the IRS told the State Department you have a seriously delinquent tax debt. That can stop you from getting or renewing a passport, and in some cases lead to revocation.
Help me protect my passportA CP508C notifies you that the IRS has certified your account as having a seriously delinquent tax debt. That generally means you owe more than an inflation-adjusted amount ($66,000 for 2026), including penalties and interest, and the IRS has filed a lien or issued a levy.
The State Department can then deny a new passport or renewal, and can revoke or limit a current one. Certification is reversed when you resolve the debt or enter a qualifying status, such as an installment agreement or an accepted Offer in Compromise.
Where this notice falls in the IRS process
- Balance over the threshold, lien filed or levy issued
- CP508C — certified to State Department — you are here
- Passport application held or passport limited
- Debt resolved or qualifying status reached
- IRS reverses certification (CP508R)
What the IRS can do now
- Keep the certification in place until the debt is paid or you enter a qualifying status.
- Have the State Department deny a passport application or renewal.
- In some cases, have your current passport revoked or limited to direct return travel to the U.S.
What the IRS generally can't do yet
- Certify debts that are being paid under an installment agreement or an accepted Offer in Compromise.
- Certify while a timely Collection Due Process hearing on a levy is pending, or while an innocent spouse request is being considered.
- Certify debts below the annual threshold.
Your options
Installment agreement
Setting up a payment plan generally reverses the certification. This is the most common route.
Offer in Compromise
An accepted offer reverses the certification. A pending offer can also qualify.
Pay below the threshold or in full
Paying the balance in full, or enough to resolve the account, ends the certification.
Check for an exception
Bankruptcy, identity theft, a declared disaster, or certain hardship situations can exclude a debt from certification.
Ask for expedited reversal
If you have imminent travel, the IRS can expedite the reversal once the debt is resolved. Have proof of your travel ready.
What not to do
- Wait until you need a passport. Reversal takes time, often weeks.
- Book nonrefundable international travel before the certification is reversed.
- Assume a small payment fixes it. It takes resolving the debt or reaching a qualifying status.
Got a CP508C? Let's protect your passport.
Tiffany V., CPA can identify the fastest route to reversal and, if you have travel coming up, push for an expedited reversal.
Book my CPA reviewFrequently asked questions
What counts as a seriously delinquent tax debt?
Generally, an assessed federal tax debt over an annually adjusted threshold ($66,000 for 2026), including penalties and interest, where the IRS has filed a lien or issued a levy.
How do I get my passport certification reversed?
Resolve the debt or enter a qualifying status, most often an installment agreement or an accepted Offer in Compromise. The IRS then reverses the certification and notifies the State Department.
How long does reversal take?
The IRS generally reverses certification within 30 days of the debt being resolved, and the State Department needs time to update its records. If you're traveling soon, ask for an expedited reversal.
Can I still travel if I already have a passport?
Possibly, for now. The State Department can revoke or limit a current passport, but it doesn't always act right away. Don't count on it.
Written by Tiffany V., CPA, founder of Cents Savvy LLC. Last reviewed October 2026. This page is general information, not tax or legal advice for your situation. Cents Savvy LLC is a private CPA firm and is not affiliated with the IRS. Always follow the dates printed on your own notice.