December 10, 2025
Recent regulatory changes require almost all payments to and from the federal government to be made electronically. This applies to individuals, businesses, trusts, estates, and federal benefit recipients.
Key Dates
- September 30, 2025: Paper checks ended for most federal disbursements and receipts, including IRS refunds and tax payments.
- October 15, 2025: Taxpayers should have been fully transitioned to electronic methods to receive payments by this date.
- March 25, 2026: Electronic payment requirements apply to federal payments made after this date.
Payments FROM the Federal Government
- Refunds and federal disbursements must be issued by direct deposit, Direct Express®, or another Treasury-approved electronic method.
- Paper checks are only used in limited situations, such as missing or invalid banking information.
- Refunds cannot be sent to credit card accounts or foreign financial institutions.
- For some returns, such as Form 943, refunds are not available by direct deposit; overpayments may instead be applied to the next return.
- Most refunds are issued within 21 days when returns are filed electronically with valid banking information.
Payments TO the Federal Government
- Tax payments must be made electronically through EFTPS, IRS Direct Pay (individuals), wire transfers, or other approved systems.
- EFTPS deposits must be scheduled by 8 p.m. ET the day before the due date.
Next Steps for Taxpayers
- Update or provide direct-deposit information to the IRS or relevant agencies.
- Enroll early in EFTPS if required, especially for trusts and estates.
- Keep records of electronic payments and disbursements for at least three years.
For more information please visit the IRS website at Modernizing payments to and from America’s bank account | Internal Revenue Service.