CP508C: Seriously delinquent tax debt certified to the State Department
Prepared by TaxRZR editorial team · IRS sources checked 2026-10-29 (ET) · professional review pending · This page’s Source Notes
CP508C tells you the IRS has certified seriously delinquent federal tax debt to the U.S. Department of State. Certification can affect passport issuance, renewal or revocation; it is not itself a levy or a notice that your existing passport has already been revoked.
What the IRS can do next
The State Department may deny, limit or revoke a passport following certification. The IRS says the State Department notifies you in writing of a denial or revocation; certification alone does not establish that a currently valid passport has already become unusable.
Read the due date on CP508C and act promptly; a State Department application letter has a separate deadline.
The IRS describes a 90-day application hold from the date of the State Department letter, not from CP508C. Do not assume CP508C creates a fresh levy-related CDP hearing window. For qualifying imminent travel, ask about expedited reversal and the required open passport application, travel evidence and State Department letter.
Verify all certified debt and any applicable exclusion, then contact the IRS number printed on CP508C to resolve the debt or an erroneous certification.
Steps to work through
- 01Gather CP508C, account records and any State Department letter. Record application and travel dates and tell your authorized representative; the IRS says it does not send CP508C to your power of attorney.
- 02Verify payment, approved or properly pending arrangements, hardship status and other applicable exclusions with the IRS. A partial payment below the certification threshold does not itself require reversal.
- 03If the debt is correct, discuss an eligible resolution such as an approved installment agreement. If you disagree or already paid, provide supporting records through verified notice instructions; do not send proof of payment to the Tax Court address.
- 04Confirm whether the IRS has reversed certification and notified the State Department. CP508R records reversal. The State Department, not the IRS, issues the passport and determines its status.
Common misreadings
- The threshold changes annually; owing more than the threshold is not the only certification condition.
- Do not promise that a payment or new application will restore a passport before a particular flight. Expedite eligibility and processing must be verified.
- A telephone confirmation letter records a discussion but does not itself compel decertification or extend a legal deadline.