CP508C Notice: What It Means and How to Save Your Passport
An IRS CP508C notice means the IRS has certified your tax debt to the Department of State as seriously delinquent. You won’t be able to get a new passport or renew your existing one until you take care of your tax debt. The Department of State can also revoke your existing passport, but you’ll receive another notice (Letter 6152) giving you 30 days’ notice before that happens.
Protect your passport. Contact our attorney for help with unpaid taxes today.
Key takeaways
- Notice CP508C means the IRS has alerted the Department of State that you have unresolved tax debt.
- The Department of State will not approve your request for a new passport or a renewal.
- If you apply, they’ll keep the application open for 90 days so you can resolve your tax debt.
- Once you resolve your tax debt, the IRS will reverse the certification within 30 days (faster if you qualify for expedited processing).
- Our tax attorney can help you reverse the tax debt certification and protect your passport.
What a CP508C notice actually is
It’s an official notice alerting you that the IRS has certified your tax debt as seriously delinquent to the Department of State under IRC 7345. CP508C lets you know that you won’t be able to get a new or renewed passport until the IRS decertifies your tax debt, and for that to happen, you’ll need to make payment arrangements on your tax debt.
CP508C is not a bill, but it is related to your tax debt. It’s not a levy notice, but it can only come after the IRS has issued a lien or a levy. It’s not a court order or a judgment, but you have the right to file suit in U.S. Tax Court or a U.S. District Court if you believe the certification was in error. It’s also not a passport revocation notice, but if you don’t respond, the IRS may send a revocation notice.
Bottom line with CP508C: Right now, you can’t get a new passport or renew your passport, but your current passport is not at risk until you receive a revocation notice.
The 2026 seriously delinquent threshold
As of 2026, the seriously delinquent tax debt threshold is $66,000. Originally set at $50,000, the number is indexed to inflation and increases annually.
The IRS only sends this notice if you owe over that threshold, and you haven’t made arrangements to pay your tax debt or secure currently not collectible (CNC) status. If you’ve made payment arrangements, your passport is safe, even if you owe over $100,000.
What happens next?
After you receive CP508C, several different things can happen, but it depends on your current passport status, travel plans, and the IRS’s collection processes. If you don’t take action and respond to this notice, here’s what to expect when you take the following actions:
- If you apply for a passport. The Department of State will not approve your application while your tax debt is certified as seriously delinquent. They’ll send you a notice giving you 90 days to resolve your tax debt, and if you don’t, they’ll reject your application.
- If you request a passport renewal. The Department of State will hold your application open for 90 days, just as they do when you apply for a new passport when you owe seriously delinquent tax debt. If you don’t resolve the tax debt within that time frame, they’ll reject the renewal application.
- If you have an existing passport. The IRS will send Letter 6152 giving you 30 days to respond before the IRS tells the Department of State to revoke your passport. Once that happens, you will not be able to travel internationally, but if you’re currently out of the country, you may be able to get a limited-validity passport to return to the United States.
Although Letter CP508C focuses on your passport. That’s not the only risk of unresolved tax debt. If you don’t make payment arrangements, you also risk facing wage garnishment, bank levies, asset seizure, and other enforced collection actions. But you have options, and a tax attorney can help you.
How to reverse a CP508C certification
To get the IRS to reverse the certification, you must resolve the tax debt or prove that the certification was done in error. If you’re dealing with an erroneous tax debt certification, contact our tax attorney for representation. Alternatively, the main resolution options include:
- Installment Agreements: Monthly payments on your tax debt. For taxpayers who can’t pay in full, setting up an IA is generally the quickest way to get the IRS to reverse the certification and the most efficient option for taxpayers who have travel plans or need to restore their passport for work.
- Offer in Compromise: A settlement for less than owed based on your disposable income and the equity in your assets. Paying an IRS-approved settlement will resolve the tax debt and qualify you for a reversal, but this option requires time. Although every case varies, an OIC can take six to 18 months from application to acceptance and potentially up to two years in some cases.
- Currently Not Collectible Status: An agreement that the IRS will stop collections because you can’t afford to pay. To get approved, you’ll need to show the IRS that you can’t afford to pay anything based on your income and assets, and then the IRS will mark your account as CNC, stop all collections other than filing tax liens, and reverse the certification.
The IRS will also decertify the tax debt in most cases if you file bankruptcy, prove the tax debt is due to identity theft, or are in a federally declared disaster area. If you’re dealing with a tax debt due to your spouse underreporting or underpaying income tax, you may be able to get full or partial relief from the tax debt through the IRS’s Innocent Spouse Relief program.
Seriously delinquent tax debt certification errors
The IRS makes mistakes. If the agency certified your tax debt as seriously delinquent in any of the following situations, contact a tax attorney for help reversing the erroneous certification:
- You have a pending application for innocent spouse relief, an offer in compromise, or an IRS payment plan.
- You’ve filed a request for a Collection Due Process (CDP) hearing to stop a levy action.
- You don’t really owe the tax debt.
- You’ve already paid the tax debt in full.
Will making a partial payment protect my passport?
Not once you’ve received a CP508C notice. At this point, even if you make a payment to get your tax debt below the threshold, the IRS will not reverse the certification. You must set up an approved payment plan or resolution option.
However, if you had made a partial payment before the tax debt was certified, that would have protected your passport.
What if some of the tax debt expires?
If the Collection Statute Expiration Date (CSED) passes on some of the tax debt, that will lower how much you owe, but unfortunately, even if your balance drops below the threshold, the IRS will not reverse the certification until they approve a resolution (for example, monthly payments or a settlement).
However, if all of the tax debt expires, it is legally unenforceable, and that will lead to decertification.
What if you have imminent travel plans?
If you have proof of travel plans within the next 45 days or if you live abroad, the IRS can expedite the decertification, letting the Department of State know you’ve resolved the tax debt within nine to 16 days rather than the usual 30 days.
You can only qualify for expedited reversal if you’ve already submitted the application for a new or renewed passport.
Why work with a tax attorney on a CP508C
A tax attorney can help you resolve your tax debt, protect your passport, and restore your ability to travel internationally. Here’s why you should reach out to the Law Offices of Stephen B. Kass, in particular:
- Dual credentials: As a tax attorney and a Certified Public Accountant (CPA), Stephen is positioned to untangle the numbers and the statutes behind every case.
- More than 31 years of experience: He’ll leverage his vast experience with the IRS to get your case the most effective resolution possible.
- Complete success with all Tax Court Cases in the last three years: You can rely on our firm’s representation if you need to file suit for an erroneous certification, to appeal a collection action, or because the IRS has rejected your request for relief.
Ready to learn more? Find out if our firm is the right fit for your needs. Set up a consultation with The Law Offices of Stephen B Kass today.
FAQs About the CP508C Notice
What is a CP508C notice?
It’s a notice that the IRS has certified your tax debt as seriously delinquent to the Department of State. You won’t be able to get a new passport. You can still use your existing passport, but be aware that you’ll probably receive a notice about revocation soon.
How much tax debt triggers passport certification?
Seriously delinquent tax debt, defined as unresolved tax debt over $66,000 as of 2026, will lead to decertification.
Can the IRS actually revoke my passport, or just deny it?
The IRS can tell the State Department to revoke or deny your passport. You’ll receive Letter 6152 giving you 30 days to respond before the IRS tells the Department of State to revoke your passport.
How do I get a CP508C reversed?
Contact the IRS to make payment arrangements on your tax debt. Once you have an approved payment plan, settlement, or other resolution in place, the IRS will alert the Department of State that your tax debt has been decertified and send you notice CP508R confirming the reversal.
How long does decertification take? Can it be expedited?
It depends on the case, but usually 60+ days unless you qualify for expedited decertification. First, you have to set up the resolution with the IRS – working with an experienced tax attorney is the best way to get that done quickly. Then, 30 days later, the IRS decertifies the tax debt, and the Department of State takes a week or two to process your application. If you qualify for expedited processing, the IRS can decertify within 9 to 16 days, and the Department of State can process your request in 48 to 72 hours.
Can I appeal the CP508C?
You can file suit in court if the IRS certified the tax debt in error, but you don’t have the right to request a Collection Due Process (CDP) hearing about your passport.
Can I stop the certification?
Unfortunately, no. Once you receive the CP508C notice, the IRS has already alerted the Department of State about your tax debt. If you want to prevent that from happening, you need to make payment arrangements before the IRS sends this notice.
Sources:
https://www.irs.gov/individuals/understanding-your-cp508c-notice
https://www.irs.gov/individuals/understanding-your-cp508r-notice
