IRS CP508C: what it means and what to do

What this notice means

The IRS says it has certified your seriously delinquent tax debt to the State Department, so your passport may be revoked and new or renewal applications denied.

“The IRS has notified the U.S. Department of State of your seriously delinquent federal tax debt certification. Your passport may be revoked and your application for a new passport or passport renewal will be denied.”
IRS, Understanding your CP508C notice

Why you got it

The IRS says you got this notice because it identified your debt as "seriously delinquent" under Internal Revenue Code section 7345 and told the State Department.

“The IRS has identified your tax debt as meeting the definition of "seriously delinquent" in Internal Revenue Code Section 7345, and gave that information to the U.S. Department of State.”
IRS, Understanding your CP508C notice

What to do

The IRS says to read the notice, then pay in full or arrange to pay over time.

“Read your notice carefully. It explains the amount due, due date, what you need to know, and what you need to do to prevent the U.S. Department of State from denying, revoking, or limiting your passport. Pay your balance in full or arrange to pay over time.”
IRS, Understanding your CP508C notice

If you disagree

The IRS says to call the number in the notice’s "What you need to do" section if you think the certification is wrong, and to send any proof of payment to the IRS address on your notice.

“If you believe the certification was made in error or disagree with the tax amount, call the number in the “What you need to do” section of your notice. If you've already paid the tax debt, please send proof of that payment to the IRS address at the top of your notice. Do not send proof of payment to the address for the U.S. Tax Court.”
IRS, Understanding your CP508C notice

If you can’t pay

The IRS says a certified debt is no longer seriously delinquent when it is being paid timely under an approved installment agreement or accepted offer in compromise, among other cases.

“A previously certified debt is no longer seriously delinquent when: The debt is being paid timely through IRS-approved installment agreements. The debt is being paid timely with an offer in compromise accepted by the IRS.”
IRS, Understanding your CP508C notice

What happens if you ignore it

The IRS says the State Department generally will not issue passports after certification and may deny an application or revoke a current passport.

“Generally, the U.S. Department of State will not issue passports to taxpayers after receiving their delinquent debt certification from the IRS. The U.S. Department of State may also deny a taxpayer's passport application or revoke their current passport.”
IRS, Understanding your CP508C notice

Your rights

The IRS says it will reverse the certification within 30 days after you resolve your tax problem and notify the State Department.

“Once you've resolved your tax problem with the IRS, the IRS will reverse the certification within 30 days of the resolution and provide notification to the U.S. Department of State.”
IRS, Understanding your CP508C notice

A related right

The IRS says you can sue in the U.S. Tax Court or a U.S. District Court to determine whether a certification is erroneous or should have been reversed.

“If the IRS certified a taxpayer’s debt to the State Department, they could file suit in the U.S. Tax Court or a U.S. District Court to have the court determine whether the certification is erroneous, or whether the IRS failed to reverse the certification when it was required to do so.”
IRS, Revocation or denial of passport in cases of certain unpaid taxes

More from the IRS on this notice

The IRS says seriously delinquent tax debt means legally enforceable unpaid federal tax debt, including penalties and interest, above an inflation-adjusted threshold that its page lists as $66,000.

“Seriously delinquent tax debts are legally enforceable, unpaid federal tax debt (including assessed penalties and interest) totaling more than $66,000 (adjusted yearly for inflation).”
IRS, Revocation or denial of passport in cases of certain unpaid taxes

The IRS says you can keep using a passport you already have, and the State Department will tell you in writing if an application is denied or a passport revoked.

“No. You can use your passport. Taxpayers will be notified in writing by the U.S. Department of State if their application for a U.S. passport has been denied, or their current passport revoked.”
IRS, Understanding your CP508C notice

The IRS says a pending refund will be applied to the debt, and if it covers the seriously delinquent debt the certification will be reversed.

“Yes. The IRS will apply the refund to the debt. If the refund is sufficient to satisfy your seriously delinquent tax debt, we will reverse the certification.”
IRS, Understanding your CP508C notice

The IRS says that if you apply for or renew a passport, the State Department sends a letter and holds the application open for 90 days from that letter's date so you can resolve the debt.

“If a taxpayer with a certified tax debt applies for a passport or tries to renew their passport, the State Department will issue the taxpayer a letter and hold their application open for 90 days from the date of this letter allowing the taxpayer time to:”
IRS, Revocation or denial of passport in cases of certain unpaid taxes

The IRS says expedited decertification can generally take 9-16 days instead of the standard 30, if you tell it you have travel within 45 days or live abroad.

“When expedited, the IRS can generally shorten the standard 30-day processing time for decertification to 9-16 days. Taxpayers must inform the IRS that they have travel scheduled within 45 days or that they live abroad.”
IRS, Revocation or denial of passport in cases of certain unpaid taxes

The IRS says paying the debt below the threshold does not reverse certification; you must fully resolve all certified tax debt.

“Also, the IRS will not reverse the certification if the debt becomes lower than the threshold amount through partial payments or collection statute expirations. To qualify for decertification, the taxpayer must fully resolve all certified tax debt.”
IRS, Revocation or denial of passport in cases of certain unpaid taxes

Before you reply

1. Compare the notice with your own records for the tax year it names.
2. Note the date on the notice and the response date it gives.
3. Answer by the method and address the notice gives; keep a copy of everything you send.
4. If the notice could be fraudulent, contact the IRS through the phone number or address on IRS.gov, not one printed on a suspicious letter.

Common questions

What if I disagree with the CP508C?

The IRS says to call the number in the notice’s "What you need to do" section if you think the certification is wrong, and to send any proof of payment to the IRS address on your notice.

What happens if I ignore a CP508C?

The IRS says the State Department generally will not issue passports after certification and may deny an application or revoke a current passport.