Under the Fixing America’s Surface Transportation (FAST) Act, the IRS has the authority to certify individuals with “seriously delinquent tax debts” to the State Department. This certification can lead to the denial of a passport application or renewal and, in some cases, the revocation of an existing passport.
What defines a “seriously delinquent” tax debt in 2026?
The threshold for what the IRS considers a seriously delinquent debt is adjusted annually for inflation. For the 2026 tax year, the threshold is $66,000.
This amount includes the combined total of back taxes, penalties, and interest. To trigger a passport restriction, the IRS must have already:
- Filed a Notice of Federal Tax Lien, and the period to challenge it has expired; or
- Issued a Levy against your property or income.
Important Update: Reaching the $66,000 limit does not automatically result in a lost passport. You must also have exhausted your administrative rights to challenge the debt. For the most current official guidance, visit the IRS page on Passport Revocation.
How to Protect Your Passport
The most effective way to prevent the IRS from notifying the State Department—or to reverse a certification that has already happened—is to enter into a formal resolution. Your passport is generally not at risk if you are:
- Paying in full: Clearing the debt entirely.
- Setting up an Installment Agreement: Paying timely under an IRS-approved monthly plan.
- Settling via Offer in Compromise: Successfully negotiating a settlement for less than you owe.
- Appealing the debt: Having a pending Collection Due Process (CDP) appeal.
- Seeking Innocent Spouse Relief: Requesting relief because the debt belongs to a spouse or former spouse.
Statutory Exceptions
Even if you owe more than $66,000, the IRS will not certify your debt to the State Department if you meet specific hardship or status criteria, such as:
- Being in an active bankruptcy case.
- Being identified as a victim of tax-related identity theft.
- Having an account marked as “Currently Not Collectible” (CNC) due to financial hardship.
- Living or working in a federally declared disaster area.
- Serving in a combat zone (the IRS postpones notification during this time).
Resolution and Payment Options
If you are worried about your travel privileges, taking proactive steps is the only solution. The State Department will typically hold a passport application for 90 days to allow you to resolve your tax status before formally denying it.
- Installment Agreements: Many taxpayers can apply for a monthly payment plan online. You can find more details on IRS.gov’s Payment Plans page.
- Offer in Compromise (OIC): For those in severe financial distress, an OIC allows you to settle for a lower amount based on your “reasonable collection potential.”
- Decertification: Once your debt is resolved, the IRS is required to notify the State Department within 30 days.
Don’t wait for a travel emergency. If you owe back taxes and are concerned about your passport status for 2026, call our office today. We can help you navigate the FAST Act requirements and secure a payment plan that protects your right to travel.
For more information on international travel and tax compliance, you can also check the U.S. Department of State’s guidelines on Passports and Unpaid Taxes.