Brass balance scale weighing $66,000 IRS tax debt against a U.S. passport, with a discarded $62,000 paper strip beside it.

$62,000 IRS Tax Debt Threshold: How Seriously Delinquent Status Triggers Passport Action.

The $62,000 figure many taxpayers still search for was the 2024 threshold for “seriously delinquent” federal tax debt under IRC Section 7345. The threshold is indexed annually for inflation. For 2026 it sits at more than $66,000, and it includes assessed tax, penalties, and interest combined across every open tax year. Crossing the threshold is

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