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Bills and collection

CP508C

Passport certification — seriously delinquent tax debt

What this notice is

A CP508C says the IRS has certified your tax debt to the State Department as seriously delinquent — a legal status under Internal Revenue Code section 7345 that lets the State Department deny a passport application or revoke a passport. Your current passport keeps working unless and until the State Department writes to you separately.

What the IRS is generally saying

“We've told the State Department this debt is seriously delinquent. Pay in full or get into an approved arrangement, and we'll reverse the certification within 30 days of the resolution. A long list of situations also lifts it: an approved installment agreement, an accepted offer in compromise, hardship status, bankruptcy, identity theft, a pending hearing, and more.”

Does this type carry a deadline?

This one is about a status, not a countdown. The reassuring part is how mechanical the exit is: the IRS's own page lists exactly what reverses certification, and reversal is required within 30 days of resolution. Anyone with travel plans simply wants to start that machinery early.

What people usually gather
  • The notice
  • Any travel dates that create real urgency
  • Proof of payment if the debt is already paid — the certification may be erroneous
  • Financial records for whichever resolution route fits
What a licensed professional handles
  • Choosing and fast-tracking the arrangement that lifts certification — approved plan, accepted offer, or hardship status
  • Challenging an erroneous certification with proof
  • Coordinating timing when travel is imminent
  • Confirming the reversal actually reaches the State Department

See where the CP508C sits on the collection timeline

This explanation of the notice type is compiled from the IRS’s own published description (retrieved 2026-08-21): irs.gov/individuals/understanding-your-cp508c-notice. It describes the notice type in general — not your letter, and not your situation.

The next step

Holding a CP508C and want it handled?

Fifteen quiet minutes with a licensed professional usually settles what a letter means and what the sensible next step is. No pressure, no scare tactics, and nothing sensitive needed to start the conversation.

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