IRS CP508C Notice: What to Do to Protect Your Passport

The IRS CP508C Notice is a formal notification that you have a “seriously delinquent tax debt,” and as a result, the IRS has certified this debt to the U.S. Department of State. This action can lead to the denial of your passport application or the revocation of your existing passport. The legal basis for this action is found in the Fixing America’s Surface Transportation (FAST) Act, which requires the IRS to notify the State Department about taxpayers with significant overdue taxes. It requires your immediate attention to prevent restrictions on your ability to travel internationally.

Understanding the Notice’s Purpose

The CP508C notice is sent because you have a tax debt that meets the threshold for being classified as “seriously delinquent.” For 2025, this threshold is met if a taxpayer owes more than $62,000 in combined unpaid federal taxes, penalties, and interest. The IRS has already attempted to collect this debt through previous notices and actions, such as a levy or lien filing.

Under Internal Revenue Code Section 7345, the IRS is mandated to certify these debts to the State Department. This certification is the official step that triggers potential passport sanctions. The State Department is then prohibited from issuing a new passport or renewing an existing one for the certified individual. While less common, the State Department also holds the authority to revoke a current passport.

Information Needed to Respond

The most immediate document you need is the CP508C notice itself, as it contains specific details about the certified tax debt, including the tax periods in question and the total amount owed. You will also need your Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) for identity verification.

Be prepared with your current contact information, including your mailing address and phone number. If you plan to dispute the debt or propose a payment alternative, having basic financial information, such as your monthly income and essential living expenses, will be necessary to demonstrate your financial situation to the IRS.

Actionable Steps After Receiving the Notice

You have several options to resolve the underlying tax issue and protect your passport. The most direct method is to pay the tax debt in full. You can make payments through IRS Direct Pay from a bank account, or by using a debit card, credit card, or digital wallet, though third-party processing fees may apply to card payments.

If you cannot pay the full amount immediately, you can request a payment plan. The IRS Online Payment Agreement (OPA) tool is an efficient way to apply for an installment agreement. Alternatively, you can complete and mail Form 9465, Installment Agreement Request. Entering into a formal payment agreement and remaining current on your payments will have the certification reversed.

Should you disagree with the tax debt or believe the certification was made in error, you have the right to formally dispute it. To do this, you must mail Form 12153, Request for a Collection Due Process or Equivalent Hearing, by the deadline specified on your CP508C notice. This action formally pauses the collection process while your case is reviewed.

Post-Response Scenarios

If you pay the debt in full, the IRS is required to notify the State Department to reverse the certification within 30 days of the debt being satisfied. This action clears the way for you to apply for or renew your passport. If you enter into an approved installment agreement or another collection alternative, the IRS will also reverse the certification.

You must remain in compliance with the terms of the agreement. Defaulting on the payment plan could result in the IRS re-certifying your debt to the State Department, putting your passport at risk once again.

Requesting a Collection Due Process hearing on time will suspend the certification while your case is under consideration by the IRS Independent Office of Appeals. The State Department will not deny a passport application based on the certified debt during this period. If you take no action, the certification remains in place, and the State Department will deny any new or renewal passport application and may revoke your current one.