IRS Certification Could Restrict Your Passport, But You'll Know Before Airport Hassles

The FAST Act allows the IRS to certify 'seriously delinquent tax debt' to the State Department, which can lead to passport revocation, but there are many exceptions and notice requirements.

Apr. 12, 2026 at 7:07am

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An extreme close-up of a bank vault door mechanism, its heavy gears and bolts filling the frame, conceptually representing the power and security of financial institutions.As tensions over tax debt escalate, a recent wave of IRS certifications exposes the complex web of financial regulations and their impact on individual freedoms.Philadelphia Today

The Fixing America's Surface Transportation (FAST) Act of 2016 gave the IRS the authority to certify taxpayers with 'seriously delinquent tax debt' to the State Department, which can result in the denial or revocation of passports. However, the law has many exceptions, and the State Department is not proactive in revoking existing passports. Taxpayers will receive multiple notices before any passport action is taken, so they are unlikely to be stopped at the airport unexpectedly.

Why it matters

The ability to travel internationally is important for many people's personal and professional lives. The FAST Act's passport revocation provisions could interfere with that right, so it's crucial for taxpayers to understand the details and their options if they receive a notice of certification for seriously delinquent tax debt.

The details

The FAST Act defines 'seriously delinquent tax debt' as unpaid, legally enforceable tax liabilities over $51,000, with no installment agreement or offer in compromise in place. The IRS can choose to ignore certain taxpayers, such as those in 'currently not collectible' status or on active military duty. Even if certified, the State Department has discretion on whether to revoke an existing passport.

  • The FAST Act was passed by Congress in 2016.
  • The IRS must send a notice to the taxpayer at the same time it certifies the debt to the State Department.

The players

Internal Revenue Service (IRS)

The U.S. federal agency responsible for administering and enforcing federal tax laws, including the certification of seriously delinquent tax debt to the State Department under the FAST Act.

U.S. State Department

The federal agency that has the authority to deny passport applications and renewals, as well as revoke existing passports, based on IRS certifications of seriously delinquent tax debt.

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