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Revocation of passport for unpaid taxes

[1]The IRS has reminded taxpayers that Code Sec. 7345 allows the agency to certify to the U.S. State Department if an individual has seriously delinquent tax debt, which could impact obtaining or keeping a U.S. passport.

The IRS has not yet started certifying tax debt to the State Department. Certifications to the State Department will begin in early 2017, and this webpage [2] will be updated to indicate when this process has been implemented.

Certification of individuals with seriously delinquent tax debt

Seriously delinquent tax debt is an individual’s unpaid, legally enforceable federal tax debt totaling more than $50,000* (including interest and penalties) for which a:

Some tax debt is not included in determining seriously delinquent tax debt even if it meets the above criteria. It includes tax debt:

Before denying a passport, the State Department will hold your application for 90 days to allow you to:

There is no grace period for resolving the debt before the State Department revokes a passport.

For more information, visit https://www.irs.gov/businesses/small-businesses-self-employed/revocation-or-denial-of-passport-in-case-of-certain-unpaid-taxes [2].