Use the Customers report and filter by User With Credit Card Issue tag to find all customers with a payment failure.
It will not give any details on why the customer has the tag. If you want to see if it is a payment failure or a ding failure on a membership, use the Membership Details report.
A Ding failure is when a penalty fee fails (Late Cancel fee and No Show fee), and a Payment failure is when a membership renewal fails.
Customer - Summary Report
Navigate to Reports > Marketing > View next to the Customers - Summary report.
Next, select More Filters > select Tags > select User With Credit Card Issue
The date range featured is based on the customer's join date, so to see a comprehensive list, you'll want to change the date from the Day/Month/Year when your business first opened to today's date.
4. Click Generate Report and, if necessary, export the data.
Membership Credit Card Failure Report
Another option would be to use the Membership Credit Card Failures report in Insights.