Have you heard that the IRS might take away your passport if you owe taxes? This idea can sound scary, especially if you love to travel or need to go abroad for work or family matters. But is it true?
Don’t let tax debt ground your travel plans. Our New York tax attorneys know how to resolve passport certification issues with the IRS before they affect your freedom to travel. Schedule a consultation today to protect your passport and find solutions for your tax liabilities.
What Does It Mean to Lose Your Passport Because of Taxes?
In the United States, there is a law (26 U.S.C. § 7345) that lets the IRS tell the U.S. State Department when a person has a “seriously delinquent tax debt.” Once they do this, the State Department can do things like:
- Refuse to give you a new passport.
- Cancel (or revoke) your current passport.
- Limit your passport, like not letting you go on certain trips.
This might seem like a significant step for the government to take, but it is real.
Why Would the IRS Care About Your Passport?
The IRS wants to collect overdue taxes. If people owe a lot of money, they may try to avoid payment by traveling or living overseas. By telling the State Department about your unpaid taxes, the government can pressure you to pay. It is another way to make sure people do not ignore serious tax debts.
What Is a Seriously Delinquent Tax Debt?
A seriously delinquent tax debt represents a critical threshold in U.S. tax enforcement, marking the point at which unpaid federal tax obligations trigger severe consequences, including passport restrictions. As of 2025, this designation applies to legally enforceable tax debts exceeding $64,000 (adjusted annually for inflation), encompassing unpaid taxes, penalties, and interest.
The $64,000 threshold applies to the total outstanding balance, including:
- Unpaid individual income taxes
- Trust Fund Recovery Penalties (for unpaid payroll taxes)
- Civil penalties assessed against personally liable business taxpayers
The IRS excludes debts actively being resolved through installment agreements, offers in compromise, or litigation from certification.
How Will You Know the IRS Plans to Certify Your Debt?
The IRS is supposed to send you a letter, telling you they are going to mark your debt as “seriously delinquent.” This letter usually gives you 30 days to do something about it before the State Department is notified. That means you should not lose your passport overnight without warning.
Can You Travel While This Is Happening?
If the State Department has not yet acted on the IRS certification, you might still have your current passport. But if your passport is canceled or your application for a new one is denied, you probably will not be able to travel outside the country. If you are already overseas and they revoke your passport, you may have to visit the U.S. embassy for help coming back home.
What Happens if Your Passport Is Revoked?
A passport can be canceled (revoked) if the IRS certifies your debt and the State Department decides to act on that certification. Once revoked, your passport is not valid for international travel. In some cases, the government might allow limited use of the passport so you can return to the United States. But you would not be able to fly freely around the world.
Are You Able To Travel For Emergencies During This Period?
In certain circumstances, while your passport is eligible for revocation or cancellation, if you have an emergency necessitating travel outside of the country, a special appeal can be made to the IRS requesting emergency use of your passport. The IRS has been known to allow such limited use of the passport.
Can You Get Your Passport Back?
Yes, you can fix this problem by handling your tax debt. The IRS will reverse their certification if:
- You fully pay your debt.
- The debt becomes unenforceable (like if the time limit runs out).
- The IRS made a mistake and you do not owe the amount they said.
Once that certification is reversed, the State Department should remove the restrictions on your passport. But keep in mind that the process can take time, and you may have to pay off or settle your debt first.
What If You Do Not Agree With the IRS?
If you think the IRS is wrong, you can challenge their claim. You might argue that:
- You owe less than they say.
- You have an existing payment plan.
- The IRS never gave you proper notice.
You can ask for a hearing or appeal. However, the best step is to act quickly, so you do not lose your passport while you work out the dispute. If you wait too long, the State Department might deny or revoke your passport based on the IRS’s certification.
How Can You Avoid Getting Certified?
Below are ways to avoid losing your passport:
- File Your Tax Returns: Late returns can lead to bigger debts, and you might miss out on official notices.
- Pay On Time: If possible, stay up to date with tax payments, including estimated taxes if you are self-employed.
- Set Up a Payment Plan: If you owe more than you can pay right now, ask the IRS about an installment agreement.
- Consider an Offer in Compromise: If you have financial hardship, look into settling for less than the full amount.
- Stay in Touch: If the IRS sends you letters, open them and respond quickly.
These steps can help you avoid falling into that “seriously delinquent” category.
Why Contact a New York Tax Lawyer?
Dealing with the IRS can be scary, especially if it may affect your passport and travel plans. A New York tax lawyer can help you:
- Understand how much you owe and why.
- Talk to the IRS for you and work out a payment plan.
- Figure out if you can reduce your taxes or penalties.
- Make sure your rights are respected every step of the way.
With over 25 years of experience, Thorgood Law Firm in New York has helped many people solve IRS and New York State tax problems. Our attorneys know how to deal with serious tax debts, so you do not have to go it alone.
Call a New York Tax Lawyer
If you think you owe a large amount of taxes or you received a letter about your “seriously delinquent tax debt,” it is time to act. The passport issue is serious, but you can fix it by taking the right steps with the IRS. Call Thorgood Law Firm in New York to talk to a New York tax lawyer who can guide you.
We want you to keep your passport and your peace of mind. Let us help you handle your tax issues so you can move forward with your life—without worrying that a vacation or business trip will be ruined. We have been helping clients for more than 25 years, and we are ready to help you, too. Call us today at 212-490-0704 or contact us online to connect with a lawyer today.
