Glossary

Notice CP508C

Notice CP508C tells a taxpayer that the IRS has certified a seriously delinquent tax debt to the State Department, which can deny a passport application or renewal and may revoke an existing passport.

How it works

CP508C tells a taxpayer that the IRS has certified a seriously delinquent tax debt to the State Department, which can deny a passport application or renewal and may revoke an existing passport. The threshold is an inflation-adjusted amount of assessed, enforceable debt (above 60,000 dollars in recent years) with a lien filed or levy issued. Entering an installment agreement, an accepted offer, or hardship status reverses the certification.

Why it matters

The notice is leverage for the IRS and a reason to resolve a balance before travel plans are affected.

Related: installment agreement. Read more: how a CP508C affects your passport.

Guides that cover notice CP508C

Related terms

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Where this comes up in our work

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Definitions are general information, not legal advice, and may not reflect the most recent changes in law.

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