On March 25, President Donald Trump signed Executive Order 14247, “Modernizing Payments to and from America’s Bank Account.” The order takes effect Sept. 30 and requires all federal agencies using the United States Treasury for payments to comply, unless exempt.
The IRS also announced a phase-out of paper checks for tax refunds as of that date. However, the announcement also includes a warning:
“Executive Order 14247 also applies to payments made to the IRS. Taxpayers should continue to use existing payment options until further notice. Additional guidance and information for filing 2025 taxes will be issued prior to the 2026 filing season. The IRS will share updated guidance on IRS.gov and through outreach efforts nationwide.”
Approximately one week before the stated deadline, the IRS continues to direct that the Electronic Federal Tax Payment System (EFTPS) is not to be utilized. The IRS’s technical challenges for accepting electronic tax payments could lead to logistical difficulties and potentially missed payment deadlines.
The following taxpayers should consider making a payment by check before Sept. 30 to avoid any problems navigating the new payment system and requirements:
- Any taxpayer who filed a request for extension of the filing and payment of their individual income taxes to Oct. 15; or
- Taxpayers residing in Los Angeles County or otherwise affected by the 2025 Los Angeles Wildfires who elected to take advantage of the tax filing and payment deadline extensions to Oct. 15 pursuant to the Jan. 2025 Declaration of Emergency (extension of filing, payment of tax, and compounding of interest pursuant to IR 2025-10 and Internal Revenue Code §7508).
