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Form 14794

US passport with boarding pass calendar and IRS Form 14794 showing expedited decertification restores passport in days for urgent travel

Expedited IRS Passport Decertification: When 90 Days Is Too Long

After the IRS certifies seriously delinquent tax debt, the State Department typically holds a passport application open for 90 days to allow resolution. But standard decertification can take up to 30 days after the qualifying event, plus State Department processing time, which can run past an imminent trip. Expedited decertification using Form 14794 compresses that

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CPA desk with US passport and IRS Form 14794 representing hardship exclusions and emergency expedited decertification from passport revocation

Hardship Exceptions to IRS Passport Revocation: Humanitarian and Emergency Cases.

The IRS does not certify every seriously delinquent tax debt for passport revocation. Statutory and discretionary exclusions under IRM 5.19.25 protect taxpayers in genuine hardship, including those in Currently Not Collectible status, federally declared disaster areas, combat zones, identity theft cases, and bankruptcy. Separately, taxpayers facing urgent travel or living abroad can request expedited decertification

Hardship Exceptions to IRS Passport Revocation: Humanitarian and Emergency Cases. Read More »

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