On December 4th2015, President Obama signed the Fixing America’s Surface Transportation (FAST) designed to provide funding for United States Federal transportation infrastructure improving roads, bridges, transit systems and rail transportation network. This five-year, $305 billion bill, effective January 2016, will be funded without increasing transportation fees instead it will require changes to passport rules and will affect Americans traveling and living abroad.
Under the new law, the State Department can block Americans with ‘seriously delinquent tax debt’ from receiving and/or renewing passports. The law will also revoke any previously issue passport to a delinquent taxpayer. It also authorizes the Secretary of State to deny a passport if the applicant fails to provide a Social Security Number or ‘willfully, intentionally, recklessly or negligently’ provides an incorrect or invalid Social Security Number.
According to the law, ‘seriously delinquent tax debt’ is defined as ‘an unpaid, legally enforceable Federal tax liability of an individual which has been assessed, which is greater than $50,000’ including interest and penalties.
Taxpayers overseas should be particularly careful when filing taxes or seek professional help.
Full text is available on: http://transportation.house.gov/fast-act/