Passport Certification (Revocation or Denial)
The process by which the IRS certifies a seriously delinquent tax debt to the State Department, which can then deny or revoke a passport.
Full Definition
When a tax debt is certified as seriously delinquent, the IRS notifies the State Department. Generally, the State Department will not issue passports to taxpayers after receiving a delinquent debt certification from the IRS, and it may also deny a passport application or revoke a current passport. Two agencies are involved: the IRS certifies the debt, and the State Department decides what to do about the passport. Certification requires more than the debt amount — a Notice of Federal Tax Lien must have been filed with administrative remedies lapsed or exhausted, or a levy must have been issued. The debt threshold is $66,000 for tax year 2026 and is adjusted yearly for inflation.
What to do next
If you have travel planned and an unpaid federal balance, check the IRS passport page linked in Sources for the current threshold and the list of exclusions.
What this page does not say
- The threshold above comes from the IRS passport page, which carries an "AI-assisted content" banner. We have not traced the figure to the underlying inflation-adjustment revenue procedure, so treat it as the IRS's published number rather than as independently verified.
- The IRS sends specific notices to tell you a debt has been certified or that a certification has been reversed. We have not retrieved those notice pages, so this entry does not name them.
Sources
- Revocation or denial of passport in cases of certain unpaid taxes — Internal Revenue Service, retrieved 2026-08-18
Last reviewed 2026-08-20 by Tax Resolution Clarity editorial.
Sourced to primary IRS materials and editorially reviewed. Not reviewed by a tax professional. Not tax advice.
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Where to go next
The IRS publishes the rules this page describes. Your own notice governs your dates.