Signed into law in December 2015, the FAST Act requires the IRS to notify the State Department of taxpayers the IRS has certified as owing a “seriously delinquent” tax debt, and requires the State Department to deny their passport application or renewal of their passport. (In some cases, the State Department may revoke their passport entirely.)

Taxpayers affected by this law are those with a seriously delinquent tax debt — someone who owes the IRS more than $51,000 in back taxes, penalties and interest (indexed yearly for inflation) for which the IRS has filed a Notice of Federal Tax Lien and the period to challenge it has expired or the IRS has issued a levy.

Taxpayers can request a payment agreement with the IRS by filing Form 9465. Taxpayers can download this form from IRS.gov and mail it along with a tax return, bill or notice. Some taxpayers can use the online payment agreement to set up a monthly payment agreement for up to 72 months.

Some financially distressed taxpayers may qualify for an offer in compromise. This is an agreement between a taxpayer and the IRS that settles the taxpayer’s tax liabilities for less than the full amount owed. The IRS looks at the taxpayer’s income and assets to determine the taxpayer’s ability to pay. To help determine eligibility, use the Offer in Compromise Pre-Qualifier, a free online tool available on IRS.gov.

More here from the IRS newsroom: IRS Urges Travelers Requiring Passports to Pay Their Back Taxes or Enter into Payment Agreements; People Owing $51,000 or More Covered