Can I still send a check to the IRS?

The IRS is moving taxpayers toward electronic payments and refunds. The Taxpayer Advocate Service says this shift is happening in response to Executive Order 14247, “Modernizing Payments to and from America’s Bank Account.” For the most part, the IRS will stop issuing paper refund checks after Sept. 30, 2025. The IRS is also taking steps to require all payments to be made electronically, although that requirement is not expected until 2027 or later. 

Tax pros should begin preparing clients now, as the IRS will begin implementing the executive order for 2025 tax returns filed in 2026. For 2025 returns, taxpayers will be asked to provide direct deposit information or demonstrate that they qualify for an exception. If they do not provide direct deposit information, the IRS will issue a paper check after six weeks. 

This transition will be easy for many clients, but it can create real delays and confusion for clients who are unbanked, live abroad or have religious objections to banking. The best way to reduce friction is to make electronic payment and refund options part of your filing season workflow, especially for clients who still rely on paper checks. 

With the Jan. 15 fourth-quarter tax payment deadline approaching, taxpayers want to know: Can I still send a check to the IRS? Yes, you can assure your clients that the IRS will continue to accept payments by check. However, after 2027, the IRS is expected to require most payments to be made electronically, with limited exceptions. 

Direct deposit is the fastest, safest option for tax refunds

Direct deposit is “by far the safest and fastest way” for taxpayers to receive a refund. It also lists several acceptable refund deposit options that tax pros should know. 

Taxpayers can receive refunds by direct deposit into:

• A checking, savings or retirement account. Taxpayers must enter their account number and the institution’s routing number on the return. If depositing into an IRA, the taxpayer is responsible for notifying the trustee. 
• A prepaid debit card. Reloadable cards often have routing and account numbers the taxpayer can enter on the return, but the taxpayer should confirm with the financial institution that deposits can be accepted.
• A mobile app. Some apps provide routing and account numbers for direct deposit, but taxpayers should confirm which numbers to use with the provider. 

Many clients assume refunds can only be paid into a bank account. That is not true. These additional options are important for clients who do not use traditional banks but still need an electronic method.

Clients can use the “split refund” option 

Refund splitting is a simple way to help clients feel in control while still moving away from paper. The IRS allows taxpayers to split a refund into up to three accounts by completing Form 8888, Allocation of Refund. Many tax software programs also support this option. 

This can be a strong planning tool for clients who want to set aside part of a refund for savings or earmark it for estimated taxes.

What happens when a 2025 return does not include direct deposit information

The Taxpayer Advocate Service explains that taxpayers will receive an alert during e-filing if banking information is missing. The return will still be accepted and processed, but refunds will be delayed. 

After filing, the IRS will send a letter asking the taxpayer to provide or update banking information within 30 days if direct deposit is missing or rejected. The letter will also include information on exceptions and provide a dedicated phone line for requesting an exception and issuance of a paper check. After six weeks, the IRS will issue a paper check to prevent interest from accruing on the refund. 

Paying a tax bill: five options clients should know

Tax pros should be ready to walk clients through electronic payment options when they owe. The Taxpayer Advocate Service lists several methods available to individuals and businesses. 

1. Pay directly from a bank account using IRS Direct Pay.
   Taxpayers can pay when they submit a return or schedule payments up to a year in advance. IRS Direct Pay is free and secure, does not require a sign-in and taxpayers can change or cancel within two days of a scheduled payment. 
2. Pay using a debit card, credit card or digital wallet.
   These payment options are available, but processing fees may apply and they are not available for paying payroll taxes. 
3. Pay through an IRS online account.
   Taxpayers with an IRS online account can make payments for amounts owed, quarterly estimated payments, amended return payments, a proposed assessment, an extension payment and certain offer-in-compromise-related payments, including application fees. 
4. Pay through EFTPS.
   Taxpayers must enroll to use the Electronic Federal Tax Payment System, and payments can be made from a bank account. 
5. Pay through electronic funds withdrawal (EFW).
   EFW is only available when filing a return electronically using software or with a tax professional.

If these options are not available, you can assure your clients that the IRS will still accept payment by check. However, after 2027, the IRS is expected to require most payments to be made electronically, with limited exceptions. 

Clients who may need extra support    

The Taxpayer Advocate Service highlights key groups that may struggle with the transition.

Unbanked taxpayers can be referred to FDIC: GetBanked for options that can help with access. Additionally, veterans receiving VA monetary benefits can get banking assistance through the Veterans Benefits Banking Program. 

For taxpayers abroad, it recommends exploring international banking options that can accept U.S. government electronic payments. If a bank cannot receive Treasury deposits, the taxpayer may need to work with a tax professional or contact the IRS for help. 

Taxpayers with religious constraints, including some Amish and Mennonite sects, may avoid electronic banking based on deeply held beliefs, and forcing digital participation would create an unfair choice between religious freedom and tax compliance. 

Victims of domestic violence may be unable or unwilling to share bank information because an abuser could monitor deposits, revealing financial activity, or even a victim’s location and triggering further harm. Individuals with disabilities may also face practical and systemic barriers, including cognitive limitations, sensory impairments, mobility challenges or technology access issues, which can make electronic payment systems difficult or unsafe to use. 

The IRS has not yet released detailed guidance for requesting an exception but is expected to provide that information before the next filing season ends.

Bottom line for tax pros

The best way to protect your clients’ refunds is to make electronic refund and payment discussions part of your standard process. Don't forget to let your clients know they can track their refunds using the Where’s My Refund tool. Confirm refund routing and account numbers early and educate clients on realistic timelines if banking info is missing. Share electronic payment options so clients can choose the method that fits their situation if they owe the IRS. Even if electronic payments are the preferred method, let clients know the IRS will still accept their paper check for payment.