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CP508R notice: what it means and what to do
Got an IRS CP508R notice? Here is what it means, your deadline, what to check before you answer, and how to reply. Check your own letter free: it stays on your phone.
Check my CP508R notice freeWhat the IRS says this notice is about
The IRS has reversed the certification of your tax debt as seriously delinquent and notified the State Department of that reversal. You do not need to respond to this notice .
What you need to do
- Keep this notice in your permanent records.
- Continue to make timely payments and meet requirements for any applicable installment agreement, offer in compromise, Justice Department settlement agreement, innocent spouse relief, or collection due process hearing in connection with a levy.
Your deadline
Answer by the date printed on your notice. If there is no date, answer as soon as you can, and call the number on the notice if you need more time.
What to check before you answer
The IRS says it may take money or property
Pay, set up a payment plan, or call before the date on the notice to stop the next step. A final notice with your right to a hearing comes before most levies.
You may be able to remove the penalties
If you had no penalties in the 3 tax years before, filed all required returns, and paid or arranged to pay the tax, the IRS First-Time Abatement policy can remove failure-to-file and failure-to-pay penalties. You can ask in writing or by phone.
Cannot pay it all now? Ask for a payment plan
You can apply for a payment plan on irs.gov. Interest keeps running until the balance is paid, so pay what you can now.
Is this letter really from the IRS?
The IRS writes first by mail. A real letter shows a notice or letter number, your name and part of your tax ID number. The IRS does not ask for payment by gift card, crypto or wire transfer. If in doubt, sign in to your IRS online account, where many notices are listed.
You may want to
- Learn more about how the reversal of the certification of tax debt as seriously delinquent might affect the revocation or denial of your passport .
- Learn more about your payment options and how to make a payment arrangement .
Common questions
What is the notice telling me?
The IRS previously notified the State Department that you were certified as owing seriously delinquent tax debt. This certification has been reversed, and we’ve notified the State Department.
Why was the certification reversed?
Just because the certification was reversed does not necessarily mean you don’t have tax debt. The IRS will notify the State Department of the reversal of the certification when:
- The tax debt is fully satisfied or becomes legally unenforceable.
- The tax debt is no longer seriously delinquent.
- The certification is erroneous.
If I still have tax debt, why is it not considered seriously delinquent anymore? (updated Jan. 30, 2025)
A previously certified debt is no longer seriously delinquent when:
- It is being paid in a timely manner under an installment agreement entered into with the IRS.
- It is being paid in a timely manner under an offer in compromise accepted by the IRS or a settlement agreement entered into with the Justice Department.
- A collection due process hearing is timely requested in connection with a levy to collect the debt.
- Collection has been suspended because a request has been made for innocent spouse relief under Internal Revenue Code Section 6015.
- Debt that IRS determined is currently not collectible (CNC) due to hardship.
- Debt that IRS determined resulted from identity theft.
- Debt of a taxpayer in bankruptcy.
- Debt of a deceased taxpayer (On a joint account, only the deceased individual is excluded from certification).
- Debt that is included in a pending offer in compromise.
- Debt that is included in a pending installment agreement.
- Debt with a pending adjustment that will full pay the tax period.
- Taxpayers in a disaster zone.
How will this affect the status of my passport?
Although the State Department is no longer required to deny your application for a passport or passport renewal and cannot revoke your current passport because of your tax status, they may deny your passport application or revoke your passport for reasons unrelated to your tax debt.
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