U.S. Citizens – Non-Compliance Risks Losing Passport

On December 4, 2015, U.S. President Barack Obama signed an extensive Highway Construction Bill into law. Included in the Bill were changes impacting the issuance of passports, discussed in a December 14, 2015 article (Beginning January 1, 2016: File your US tax return or risk losing your US passport, by Kevin Kirkpatrick JD, MBA). Commencing January 1, 2016, the State Department will be able to deny or revoke passports to U.S. citizens meeting one of the two following criteria:

  • Having a “seriously delinquent tax debt”, typically balances owing of $50,000 or more, including penalties and interest, although the requirements are ambiguous.
  • Having no Social Security Number associated with their passport.

For further information see VTN Monthly Tax Update Seminar, Issue No. 413