IRS Publication 5827 – IRS Forms, Instructions, Pubs 2026 – In an increasingly connected world, international travel is essential for business, family, and leisure. However, unpaid IRS debt can throw a wrench into your plans by restricting your passport. IRS Publication 5827, “Understanding Your IRS Debt and Passport Certification,” provides crucial guidance on this issue. Updated in January 2025, this publication explains how seriously delinquent tax debts can lead to passport denial or revocation under Internal Revenue Code Section 7345. If you’re dealing with IRS debt and passport issues, this SEO-optimized guide breaks down the key details, using the latest information as of 2026, to help you navigate and resolve potential problems.
What Is IRS Publication 5827?
IRS Publication 5827 is an official document from the Internal Revenue Service designed to help taxpayers understand the intersection of unpaid federal tax debts and U.S. passport privileges. Released in its latest revision (Rev. 1-2025) on January 27, 2025, it outlines the legal framework under which the IRS certifies “seriously delinquent tax debt” to the U.S. Department of State. This certification can result in the State Department denying passport applications, revoking existing passports, or issuing limited-validity ones for emergency returns to the U.S.
The publication is available as a free PDF download from the IRS website and serves as a go-to resource for taxpayers facing travel restrictions due to tax issues. It’s particularly relevant in 2026, as inflation adjustments have raised the debt threshold, and the IRS continues to enforce these rules rigorously.
Defining Seriously Delinquent Tax Debt
At the heart of IRS Publication 5827 is the concept of “seriously delinquent tax debt.” This isn’t just any unpaid tax bill—it’s a specific category defined by law. To qualify:
- The debt must be a legally enforceable, unpaid federal tax liability, including assessed penalties and interest.
- It must exceed the annual threshold, which is adjusted yearly for inflation. For 2026, this threshold is $66,000.
- The IRS must have taken collection actions, such as filing a Notice of Federal Tax Lien (with all administrative remedies exhausted) or issuing a levy.
This includes various types of debts, such as U.S. individual income taxes, Trust Fund Recovery Penalties, business taxes where the taxpayer is personally liable, and certain civil penalties. However, not all debts count—exceptions include those in installment agreements, offers in compromise, or debts under appeal.
| Year | Threshold Amount |
|---|---|
| 2023 | $59,000 |
| 2024 | $62,000 |
| 2025 | $64,000 |
| 2026 | $66,000 |
This table shows the recent inflation adjustments, highlighting the rising bar for certification.
The IRS Certification Process Explained
Once your debt meets the criteria, the IRS certifies it to the State Department. You’ll receive Notice CP508C by regular mail to your last known address (note: this isn’t sent to your power of attorney). This notice informs you of the certification and potential passport impacts.
The IRS processes certifications weekly, and the State Department acts accordingly. If you’re overseas, you might receive a limited-validity passport solely for returning to the U.S. The State Department has sole authority over passports and may revoke them at any time post-certification.
Consequences: Passport Denial, Revocation, or Limitation
Certification doesn’t automatically revoke your passport, but it empowers the State Department to:
- Deny new passport applications.
- Refuse renewals.
- Revoke existing passports.
If you have a pending application, the State Department may hold it for 90 days to allow resolution. This policy, in place since 2018, has affected many taxpayers, sometimes disrupting urgent travel. In 2025, the IRS withdrew proposed rules on disclosing tax info to State Department contractors, but the core program remains unchanged.
How to Resolve IRS Debt and Reverse Certification?
The good news? Certification isn’t permanent. The IRS reverses it when the debt is:
- Fully paid.
- Becomes legally unenforceable (e.g., statute of limitations expires).
- No longer seriously delinquent (e.g., via payment plan).
- Deemed erroneous.
You’ll receive Notice CP508R confirming the reversal, and the IRS notifies the State Department within 30 days. Resolution options include:
- Pay in Full: Send proof of payment to the address on your notice.
- Installment Agreement: Set up monthly payments to remove the delinquent status.
- Offer in Compromise: Settle for less if you qualify.
- Dispute the Debt: Contact the IRS at 855-519-4965 (domestic) or 267-941-1004 (international) if you disagree.
If erroneous, you can sue in U.S. Tax Court or District Court.
Exceptions and Exclusions to Certification
Not all tax debts trigger certification. Exclusions include:
- Debts in timely requested innocent spouse relief.
- Debts under bankruptcy proceedings.
- Identity theft-related debts.
- Debts where collection is suspended due to a due process hearing.
Check IRS.gov/passport for the full list and current threshold.
Urgent Travel? What to Do If You Need Your Passport Now
If you have imminent international travel (within 45 days) and a pending passport application, contact the IRS immediately to expedite reversal. Provide proof of travel plans. The State Department may issue a limited passport for emergencies. Always resolve debts proactively to avoid last-minute issues.
Frequently Asked Questions About IRS Debt and Passports
1. Can I get a passport if I owe IRS taxes?
Yes, unless your debt is certified as seriously delinquent (over $66,000 in 2026 with collection actions taken).
2. How do I know if my passport is at risk?
You’ll receive CP508C. Check your IRS account or contact them directly.
3. What if my certification was a mistake?
Dispute it via the notice’s contact info or file a suit.
4. Does this affect domestic travel?
No, only international passports are impacted.
5. Is there a way to prevent certification?
Pay debts promptly or enter a payment plan before the threshold is met.
Unresolved IRS debt can severely limit your freedom to travel, but IRS Publication 5827 empowers you with the knowledge to act. In 2026, with the threshold at $66,000, it’s more important than ever to address tax issues early. Consult a tax professional or visit IRS.gov for personalized advice and start resolving your debt today to keep your passport—and your adventures—intact.