Why you got an IRS CP508C
- Your assessed federal tax debt exceeds the seriously delinquent threshold (adjusted annually for inflation).
- The IRS has filed a Notice of Federal Tax Lien or issued a levy.
- You're not currently in an installment agreement, OIC, CDP hearing, or innocent spouse case.
What happens if you ignore this notice
You cannot renew your passport or get a new one. Existing passports may be revoked. You cannot travel internationally.
How to respond to a CP508C
Recommended completion window: within N/A of the notice date
- 1
Get into an active resolution
An installment agreement, accepted OIC, CNC status, or pending CDP hearing pauses or reverses certification.
- 2
Request decertification
Once you're in a qualifying arrangement, the IRS reverses certification and notifies the State Department within 30 days.
- 3
File any unfiled returns
Most resolution options require filing compliance. File missing returns immediately.
- 4
Consider expedited decertification if travel is urgent
If you have international travel planned within 45 days and proof, the IRS may expedite the reversal.
Common mistakes with a CP508C
- Booking international travel before decertification is processed.
- Setting up an installment agreement and then defaulting, which can re-trigger certification.
- Ignoring the underlying tax debt — certification doesn't go away without resolution.
IRS forms referenced
Form 9465
Installment Agreement Request
View form detailsForm 656
Offer in Compromise
View form detailsForm 433-A
Collection Information Statement (Individuals)
View form details
Frequently asked questions about CP508C
What is the seriously delinquent tax debt threshold?
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Adjusted annually for inflation. For 2025 the threshold is approximately $62,000 in assessed federal tax debt including penalties and interest. The IRS posts the current figure on irs.gov.
Can I renew my passport while my debt is certified?
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No. The State Department will deny new applications and renewals while certification is in place. You need to resolve the debt and receive a CP508R reversal notice first.
How long does decertification take?
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The IRS sends the reversal to the State Department within 30 days of qualifying. State Department processing adds additional time. Expedited processing is available for urgent travel with documentation.
Reviewed by Franklin Sofi, MBA, CPA, CTRS — Founder & Tax Resolution Specialist at Comprehensive Tax Resolution. Last reviewed November 2025.
This page is general information, not legal or tax advice. For specific guidance on your IRS notice, contact a qualified CPA or tax resolution specialist.