The short answer
The IRS can certify seriously delinquent tax debt to the State Department, which may deny or revoke a passport. For 2026 that means more than $66,000, with a lien or levy. Debts on an on time payment plan or an accepted offer are not certified.
If you apply while certified, the State Department holds your application 90 days so you can set up payment.
Words to know
- Seriously delinquent tax debt
- Federal tax debt over $66,000 for 2026, after a lien or levy. It can lead to passport denial.