A CP508C tells you the IRS has certified your tax debt as "seriously delinquent" to the U.S. Department of State. Under a federal law called the Fixing America's Surface Transportation (FAST) Act, the State Department generally won't issue or renew a passport for someone with certified debt. It may also revoke a current one. If you don't have travel coming up, this isn't an emergency, but it is a strong signal to resolve the balance. The good news is you don't have to pay everything to fix it. An approved payment plan or other arrangement can get the certification reversed.
Why you got a CP508C
The IRS sends a CP508C by regular mail, at the time it certifies, when your debt meets the legal definition of "seriously delinquent" in Internal Revenue Code section 7345. The IRS says that means all of the following:
- Legally enforceable, unpaid, assessed federal tax debt, including penalties and interest.
- More than the yearly threshold. It's inflation-adjusted. The IRS lists $66,000 for 2026 (it was $64,000 for 2025 and $62,000 for 2024).
- A lien or levy. The IRS has filed a Notice of Federal Tax Lien and your administrative appeal rights have lapsed or been used up, or it has issued a levy.
The debt can include individual income taxes, Trust Fund Recovery Penalties, business taxes you're personally liable for, and other civil penalties. The IRS will not send a copy to your power of attorney, so share it with your representative yourself.
Debts that aren't certified include those being paid on time under an approved installment agreement or accepted offer in compromise, debts with a timely Collection Due Process hearing request on a levy, debts suspended by an innocent spouse request, child support and FBAR penalties. The IRS also won't certify you if you're in bankruptcy, a tax-related identity theft victim, in currently not collectible hardship status, in a federally declared disaster area, or have a pending installment agreement or offer request. Certification is postponed for people serving in a combat zone.
What the CP508C says
- The amount of certified debt and the tax periods included.
- What you need to do to prevent the State Department from denying, revoking or limiting your passport.
- Phone numbers for questions or disagreements. The IRS lists 855-519-4965 and 267-941-1004 for international callers.
- Information on going to court if you believe the certification is wrong.
What to do
- Confirm the balance in your IRS Online Account and compare it with the notice.
- If you can pay in full, pay. The IRS reverses certification once the debt is fully paid. If you're expecting a refund big enough to cover it, the IRS says it will apply it and treat the account as paid once processed.
- If you can't pay in full, set up an installment agreement or offer in compromise. A debt being paid on time under an approved plan or accepted offer is no longer seriously delinquent. A pending request also prevents certification. See payment plans and offer in compromise.
- If the certification is wrong, call the number on the notice. If you've already paid, send proof using the IRS Document Upload Tool where available, or by mail to the IRS address on the notice. Don't send it to the U.S. Tax Court address.
- If you have imminent travel, see the expedited process below.
What doesn't work: paying the balance down below $66,000. The IRS says it won't reverse certification if partial payments or expiring collection periods bring the debt under the threshold. You must fully resolve all certified debt.
Say your certified balance is $72,000. You pay $10,000, bringing it to $62,000, below the 2026 threshold. Under IRS rules, the certification stays. If instead you set up an installment agreement for the $72,000 and make payments on time, the debt is no longer considered seriously delinquent and the IRS reverses the certification.
An optional installment agreement kit can help you organize a plan request, but you can apply online or by phone without it.
If you need your passport soon
When you apply for or renew a passport with certified debt, the State Department sends a letter and holds your application open for 90 days so you can pay, set up a payment arrangement or fix an erroneous certification. If you have an open application and international travel within 45 days, or you live abroad, contact the IRS to request an expedited reversal. The IRS says expedited cases can be shortened from the standard 30 days to about 9–16 days. You'll need proof of travel and a copy of the State Department letter dated within the last 90 days.
What happens if you ignore it
Your passport application or renewal can be denied, and the IRS may ask the State Department to revoke your current passport. Before that referral, the IRS sends Letter 6152 asking you to call. If you're overseas, the State Department may issue a limited passport good only for return travel to the United States. Meanwhile, the underlying debt keeps growing, and the IRS can continue other collection, including levies.
Is this notice real?
The CP508C comes from the IRS by regular mail. Verify the balance in your IRS Online Account or call 855-519-4965, the number the IRS publishes for this notice. The IRS and State Department won't ask you to pay over the phone with a gift card or wire to an individual. See IRS scams.
Frequently asked questions
Can I still travel on my current passport?
Yes, for now. The IRS says you can use your passport until the State Department notifies you in writing that it has been revoked or your application denied.
How long does reversal take after I set up a payment plan?
The IRS reverses the certification and notifies the State Department within 30 days of resolving the debt. It sends Notice CP508R when it does. Expedited reversal can take 9–16 days if you qualify.
Can I challenge the certification in court?
Yes. The IRS says you can file suit in the U.S. Tax Court or a U.S. District Court to decide whether the certification is erroneous or should have been reversed. You don't have to contact the IRS first. The court can't award money damages or release a lien or levy in that case.
Does a Collection Due Process hearing help?
A timely CDP hearing request about a levy keeps that debt from being certified. But the IRS won't reverse an existing certification because of a CDP or innocent spouse request on a debt that wasn't certified. See Collection Due Process hearings.
Sources
- Internal Revenue Service (IRS), "Understanding your CP508C notice". irs.gov
- IRS, "Revocation or denial of passport in cases of certain unpaid taxes". irs.gov
- IRS, Publication 594, The IRS Collection Process (Rev. 1-2026). irs.gov
- IRS, "Payment plans; installment agreements". irs.gov
- IRS, Publication 1660, Collection Appeal Rights. irs.gov
IRSV.com is an independent guide and is not affiliated with the IRS. This page is general information, not tax or legal advice. Rules change; confirm details on IRS.gov or with a tax professional. Found an error? Tell us.