Can You Travel Abroad If You Owe Taxes?

Under federal law, a significant tax liability can prevent you from obtaining or using a U.S. passport. The government can restrict international travel for individuals who are seriously behind on their tax obligations. These rules only apply when a tax debt reaches a specific amount, so not every person who owes taxes will be affected. The Internal Revenue Service (IRS) and the U.S. Department of State manage this process together.

The Seriously Delinquent Tax Debt Threshold

Internal Revenue Code Section 7345 requires the IRS to identify taxpayers with “seriously delinquent tax debt” and certify that debt to the State Department. Once the State Department receives this certification, it is barred from issuing a new passport or renewing an existing one. In some cases, the State Department may also revoke a current passport.

A tax debt is classified as seriously delinquent when the total amount owed, including tax, penalties, and interest, exceeds a specific threshold. For 2025, this amount is $64,000, and it is adjusted annually for inflation. Before the IRS can certify the debt, it must have already taken a collection action, such as filing a Notice of Federal Tax Lien or issuing a levy, and the taxpayer must have been notified of their rights to a hearing.

After identifying a taxpayer with a seriously delinquent tax debt, the IRS sends Notice CP508C. This letter is a formal notification that the debt has been certified to the State Department. These rules only affect international travel that requires a U.S. passport and do not prevent an individual from traveling domestically.

Exceptions to Passport Denial or Revocation

Even if a taxpayer’s debt exceeds the threshold, certain circumstances prevent the IRS from certifying it as seriously delinquent. The law provides protections for taxpayers who are actively working to resolve their debt. A debt will not be certified in the following situations:

• The taxpayer has entered into an Installment Agreement with the IRS and is making timely payments.
• An Offer in Compromise (OIC) submitted by the taxpayer has been accepted by the IRS, and the taxpayer is adhering to its terms.
• The taxpayer has requested a Collection Due Process (CDP) hearing regarding a levy, and the appeal is pending.
• A request for innocent spouse relief is being considered by the IRS.
• The taxpayer has filed for bankruptcy, which triggers an automatic stay on most collection actions.
• The taxpayer is in a federally declared disaster area and is eligible for tax relief from the IRS.

Reversing a Passport Certification

Once the IRS certifies a seriously delinquent tax debt, the taxpayer must take specific steps to reverse it. The certification can only be lifted after the underlying tax issue is resolved directly with the IRS. This can be done by paying the liability in full or by entering into a resolution program, such as an Installment Agreement or an Offer in Compromise.

Simply paying the balance below the statutory threshold is not enough; the entire certified debt must be resolved before the IRS will act. After the debt is resolved, the IRS is required to issue a decertification notice to the State Department. The IRS generally sends this notification within 30 days of the debt being resolved.

An expedited decertification process may be available for travelers with urgent needs. If a taxpayer provides proof of travel booked within 45 days, the IRS may shorten the processing time to between 14 and 21 days. The final decision to issue or reinstate a passport rests with the State Department after it receives the reversal notice.