If you’re planning to travel internationally, it’s important to make sure unresolved tax debt won’t interfere with your plans.
Under federal law, the IRS can certify taxpayers with seriously delinquent tax debt to the U.S. Department of State. Once certified, the State Department may deny an application for a new passport or passport renewal and, in certain cases, may revoke or limit an existing passport.
Generally, a tax debt is considered seriously delinquent when:
- The total unpaid federal tax liability (including penalties and interest) exceeds the annual threshold established by law (adjusted periodically for inflation).
- The debt has been legally assessed.
- The IRS has filed a Notice of Federal Tax Lien and all appeal rights have been exhausted or expired, or the IRS has issued a levy.
Not all tax debts qualify. You generally will not be certified if:
- You’re making timely payments under an approved installment agreement.
- Your debt is covered by an accepted offer in compromise.
- Collection has been suspended because you’ve requested a Collection Due Process hearing.
- Collection has been suspended due to an innocent spouse claim.
The IRS is required to notify taxpayers when their debt has been certified, providing an opportunity to resolve the issue or seek judicial review before passport restrictions take effect.
Certain exceptions also apply, including for individuals serving in a combat zone or participating in qualifying military contingency operations.
If you have significant unpaid federal tax debt and are planning international travel, it’s wise to address the issue before making travel arrangements. Our office can review your situation, explain your options, and help you resolve your tax obligations before they impact your ability to travel abroad.
