Under current 2026 tax regulations, you generally cannot write off passport fees as a personal tax deduction. However, if you are self-employed or a business owner and the passport is an "ordinary and necessary" expense for business-related international travel, it may be deductible as a business expense on Schedule C. For employees, the Tax Cuts and Jobs Act (still largely in effect through 2025-2026) eliminated most unreimbursed employee business expense deductions, so you typically cannot deduct it unless you are in a specific exempt category like qualified performing artists or fee-based government officials. It is worth noting that even for business owners, the IRS may scrutinize the deduction if the passport is used for both personal and professional trips. For most travelers, the cost of a passport remains a personal administrative expense.