- What it means
- A yearly reminder of a seriously delinquent balance that the IRS may certify to the State Department, which can deny or revoke your passport.
- Respond within
- The date on the notice
- What to send
- Payment, a payment plan, or another arrangement that lifts the certification.
- When to get help
- If you travel internationally, resolve this before applying for or renewing a passport.
What the letter says
A balance over the inflation-adjusted threshold with a lien filed or levy issued is "seriously delinquent." The IRS can certify it to the State Department. Once certified, a passport application is denied and an existing one can be revoked.
What to do
An installment agreement, an offer in compromise, or a pending hearing request reverses the certification. Set one up before travel becomes an issue.
What to gather
- The notice
- Balance records
- A monthly budget for a payment plan
Write back
The Payment plan request cover letter tool builds the response in the order the IRS reads it. Fill it in, review it, print it, and send it with copies of the documents above and the notice stub on top.
Before you send anything
This is general information, not tax advice. Situations differ. Check with your tax advisor before you send anything. Nothing on this page creates a client relationship.