If you are applying for a U.S. passport and you owe taxes to the IRS you may want to read the following guidance.
The following is an excerpt from IRS Notice 2018-01, which was issued in the January 16, 2018 Internal Revenue Bulletin (IRS 2018-03) and includes statutory provisions from the December 2015 FAST Act:
When a certified taxpayer applies for a passport, the State Department, in general, will provide the applicant with 90 days to resolve their tax delinquency (such as by making full payment, entering into an installment agreement under section 6159, or IRS acceptance of an offer in compromise under section 7122) before denying the application. If a taxpayer needs their passport to travel within those 90 days, the taxpayer must contact the IRS and resolve the matter within 45 days from the date of application so that the IRS has adequate time to notify the State Department.
On Saturday, Jan. 13, 2018, USCIS posted instructions in the USCIS website regarding the processing of DACA applications in light of a recent federal court order.
USCIS has resumed accepting requests to renew a grant of deferred action under DACA. The DACA policy will be operated on the terms in place before it was rescinded on Sept. 5, 2017.
Individuals who were previously granted deferred action under DACA may request renewal by filing Form I-821D (PDF), Form I-765 (PDF), and Form I-765 Worksheet (PDF), with the appropriate fee or approved fee exemption request, at the USCIS designated filing location, and in accordance with the instructions to the Form I-821D (PDF) and Form I-765 (PDF).
However, USCIS is not accepting requests from individuals who have never before been granted deferred action under DACA. Moreover, USCIS will not accept or approve advance parole requests from DACA recipients.