This can be a flight itinerary, hotel reservation, cruise ticket, international car insurance or other document showing location, the name of the traveler, and approximate date of travel or time-sensitive need for a passport. The taxpayer must also provide the following documents to the IRS when requesting an expedited decertification: Taxpayers must inform the IRS that they have travel scheduled within 45 days or that they live abroad. When expedited, the IRS can generally shorten the 30 days processing time for decertification by 14 to 21 days. This allows time for the taxpayer to resolve their tax issues. Again, a taxpayer’s passport application only stays open for 90 days after the State Department issues the denial letter. Note: For the IRS to help expedite reversal of a certification to the State Department, the taxpayer must have an open passport application or renewal request. Taxpayers with an open or pending passport application that have international travel plans within the next 45 days, should contact the IRS promptly to resolve their seriously delinquent debt. Imminent travel plans – expedited reversal of certification request Additional guidance on responding to a State Department letter can be found here. The taxpayer will then need to submit a new passport application.
If the taxpayer doesn’t make satisfactory payment arrangements with the IRS within 90 days of the date of the State Department’s denial letter, the taxpayer’s passport application will be denied and closed by the State Department.
If a taxpayer with a certified tax debt applies for a passport or tries to renew their passport, the State Department will issue the taxpayer a letter and hold their application open for 90 days from the date of this letter allowing the taxpayer time to: Information for taxpayers applying for or renewing passports that have certified tax debts with the State Department The IRS will not send a copy of the CP508C notice to a taxpayer’s power of attorney. The IRS will send taxpayers a Notice CP508C by regular mail to their last known address at the time it certifies seriously delinquent tax debt to the State Department. How it works Certification to the State Department The IRS will also postpone certification for taxpayers serving in a designated combat zone or participating in a contingency operation. Has an IRS accepted adjustment that will fully satisfy their tax debt.Is located within a federally declared disaster area, or.Has been identified as a victim of tax-related identity theft,.Has a request pending with the IRS for an:.Has an account that's been determined to be “currently not collectible” due to hardship,.The IRS will not certify anyone as owing a seriously delinquent tax debt who: Those suspended because of a request for innocent spouse relief.Debts for which a Collection Due Process Hearing regarding a levy to collect the debt has been timely requested.Settlement agreements entered into with the Department of Justice,.Report of Foreign Bank and Financial Account (FBAR) penalties,.Debts being timely paid with an Offer in Compromise accepted by the IRS,.Debts being timely paid through IRS-approved installment agreements,.Seriously delinquent tax debts do not include: What tax debts aren’t certified to the State Department? The IRS must have filed a Notice of Federal Tax Lien, and all administrative remedies under the law have lapsed, or have been exhausted or issued a levy in their efforts to collect these debts. individual income taxes, Trust Fund Recovery Penalties, business taxes for which taxpayers are personally liable for and other civil penalties.
Seriously delinquent tax debts are legally enforceable, unpaid federal tax debt (including assessed penalties and interest) totaling more than $59,000 (adjusted yearly for inflation). What can taxpayers do if they have a debt certified to the State Department?.What tax debts aren’t certified to the State Department?.What are seriously delinquent tax debts?.If taxpayers with certified tax debts are overseas, the State Department may issue a limited-validity passport allowing the taxpayer to return directly to the United States. The State Department may also deny a taxpayer’s passport application or revoke their current passport. Generally, the State Department will not issue passports to taxpayers after receiving their delinquent debt certification from the IRS. By law, the IRS will certify taxpayers with seriously delinquent tax debts to the State Department for specific actions regarding their passports.
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