The FAST Act
The IRS can notify the State Department to revoke or deny the passport of any US citizen with 'seriously delinquent' tax debt (over $62,000 in 2026). For expats, this is a devastating penalty. To avoid this, you must enter into an installment agreement or offer in compromise.
Strategic Data Expansion 2026.4
Avoidance Strategies
The key is to act before the IRS issues the certification. LSI keywords include 'Seriously Delinquent,' 'Notice CP508C,' and 'Installment Agreement.' Once your debt is below the threshold or you have a formal payment plan, the IRS will decertify you within 30 days.