How long do I have to respond to IRS CP508C?

Passport action is now possible. Check the date and any response deadline printed on your notice, and follow the notice's instructions.

What should I do if I received IRS CP508C?

The IRS certified the debt to the State Department, which controls denial, revocation, or renewal. If you are unsure, have a tax professional review the letter before you respond to the IRS.

IRS CP508C Notice: Passport Certification

CP508C means the IRS certified a seriously delinquent tax debt to the State Department, which controls passport action.

Editorially reviewed by the Law Offices of Darrin T. Mish, P.A.Updated October 1, 2026

Notice: CP508C
Urgency: Critical
Deadline: Passport action is now possible

Your first move

The IRS certified the debt to the State Department, which controls denial, revocation, or renewal.

The CP508C is the notice nobody expects. The IRS has certified your tax debt as "seriously delinquent" to the State Department under IRC Section 7345. The practical effect: the State Department can deny your passport application, refuse to renew your passport, or in extreme cases, revoke your existing passport.

You read that right. Owe enough taxes and you can't leave the country.

What Triggers Certification

The IRS may certify qualifying debt when it exceeds the seriously delinquent tax debt threshold, which is adjusted annually for inflation, and statutory exclusions do not apply. Check the current IRS threshold rather than relying on an older dollar figure. The calculation can include tax, penalties, and interest across assessed periods.

Certain taxpayers are excluded from certification: those in bankruptcy, victims of identity theft related to the debt, those in combat zones, those with pending CDP hearings, those with accepted installment agreements, and those in Currently Not Collectible status due to hardship.

How to Get Decertified

The IRS must reverse the certification when you pay the balance below the threshold, enter into an installment agreement and are in compliance, have an accepted Offer in Compromise, or successfully challenge the underlying assessment.

Depending on the facts, full payment, an approved installment agreement, an accepted Offer in Compromise, a qualifying hardship status, or a successful challenge can lead to reversal. Confirm the requirements and timing with the IRS; merely proposing an arrangement does not necessarily produce immediate decertification.

If You Need to Travel

If you have imminent travel plans and your passport is affected, contact the IRS immediately at the number on the CP508C. Explain the urgency and work to establish one of the qualifying conditions for decertification. In some cases, the Taxpayer Advocate Service can expedite the process.

If you've received a CP508C, call us at (813) 229-7100. We can get you into an installment agreement and start the decertification process.

This letter has a clock on it. Don’t run it out alone.

Free consultation with Darrin T. Mish, a Tampa tax attorney licensed since 1993 and admitted to the U.S. Tax Court. Bring the letter.

Call (813) 229-7100

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