[Editor's note: This article was originally published in July 2018 but has been updated for accuracy and comprehensiveness.]
If you owe the IRS $51,000 or more, unpaid taxes could put your ability to apply for or use a U.S. passport at risk. Thanks to the FAST Act (Fixing America’s Surface Transportation Act), the State Department can deny or revoke passports for taxpayers with seriously delinquent tax debt. Understanding how the FAST Act works—and how to resolve your tax debt—can help protect your passport and your ability to travel internationally.
What Is the FAST Act?
The FAST Act, signed into law in 2015, requires the State Department to flag Americans with seriously delinquent tax debts of $51,000 or more. Since its implementation, more than 362,000 taxpayers have been reported, and the law has helped the IRS collect over $11 million in outstanding balances.
The purpose of the FAST Act is to encourage taxpayers to quickly resolve large IRS debts. After receiving official notice of a seriously delinquent debt, you typically have 90 days to act before your passport can be denied or revoked.
Who Is Exempt from IRS Passport Denial?
Not all taxpayers with unpaid taxes face passport issues. Exemptions include those who:
- Have an active IRS installment agreement
- Have settled debts through an Offer in Compromise
- Are appealing a tax levy or undergoing due process procedures
- Have requested Innocent Spouse Relief
Additional exemptions apply to:
- Military personnel in combat zones
- Residents of federally declared disaster areas
- Individuals in bankruptcy proceedings
- Those with hardship or non-collectible tax status
- Victims of identity theft
How Passport Denial or Revocation Works
When the IRS determines you have a seriously delinquent tax debt, you will receive Notice CP 508C by mail. The IRS also notifies the State Department of your status.
Once notified, you have 90 days to resolve your debt. Options include:
- Paying the balance in full
- Entering into an installment agreement with monthly payments based on your income
- Exploring an Offer in Compromise or other IRS-approved resolutions
After your debt is resolved, the IRS issues Notice CP 508R, confirming that your account is no longer delinquent and that your passport can be issued or reinstated.
What to Do If You’re Traveling
If you receive CP 508C before or during international travel:
-
Contact the State Department using the number on your notice
-
Resolve your debt with the IRS through payment, an installment plan, or other approved methods
You may continue using your passport until officially revoked. If revoked abroad, the State Department can issue a limited, temporary passport to return directly to the U.S.
Protect Your Passport Today
To avoid IRS passport denial for unpaid taxes:
- Pay your debt in full if possible
- Set up an installment agreement with the IRS
- Explore other debt resolution options like an Offer in Compromise
- Work with a tax professional for guidance
Acting quickly is key to maintaining your passport and international travel privileges.
Bottom line: The FAST Act can jeopardize your passport if you have a seriously delinquent tax debt. Resolving your taxes promptly—through payment or approved IRS programs—protects your passport and lets you travel with peace of mind.
