United States Treasury IRS electronic payment submission and refunds

IRS new Executive Order extends the electronic payment mandate to include individual income taxes. The Executive Order is effective for tax refunds and payments as of Sept. 30, 2025. 

All tax refunds will be issued electronically. You can no longer request that your tax refund be sent to you via check. All refunds will be made via direct deposit to the bank account information that you provide when filing your return.

All tax returns and quarterly estimated payments must be paid electronically. Mailing of tax return payment vouchers or quarterly estimated tax payment vouchers with checks will no longer be allowed. All payments must be made via electronic submission.

Receiving electronic tax refunds. You have likely seen the option to provide or input your bank information to receive a direct deposit of your tax refund. Alternatively, you have the option to receive your refund by check via mail. Under the new policy, you will have to provide your bank information to receive your refund via direct deposit only.

Estimated tax payments and tax return payments. If you are currently mailing in your quarterly estimated tax payment vouchers or tax return payments with a check, you will need to start making those payments electronically after Sept. 30, 2025.  The IRS provides several options for making payments. More information of payment options is below.

The IRS provides several ways taxpayers – both individuals and businesses – can pay their taxes through electronic means, including:  

No account set-up is needed for the following options:

• Paying directly from a bank account: Taxpayers can pay at the time they submit their return or schedule payments up to a year in advance. Individual and business taxpayers can also use IRS Direct Pay to pay taxes from their bank account. Direct Pay is free and secure, doesn’t require a sign-in, and you can change or cancel within two days of a scheduled payment. 
• Using a debit card, credit card, or digital wallet: Both individual and business taxpayers can use one of these methods to pay their tax bill. However, taxpayers should be aware the card or wallet may charge a processing fee, and this option is not available for paying payroll taxes.

Account set-up is required for the following options

• Paying from an individual or business IRS account: Taxpayers who have an online account with the IRS can make payments through this account for an amount owed, a quarterly estimated tax payment, a payment on a recently filed amended return, a proposed tax assessment, a payment for an extension to file an income tax return (available January – April), an offer in compromise (OIC) application fee, or other OIC related payment. 
• Via the Electronic Federal Tax Payment System (EFTPS): Taxpayers must enroll in EFTPS to make payments through this system. Taxpayers can use EFTPS to make payments from their bank accounts.  
• Via an Electronic Funds Withdrawal: This option is only available to taxpayers when filing their return electronically, either using tax preparation software or with a tax professional. 

For state payment-related rules, please see your particular state’s Department of Revenue website for additional guidance. This Executive Order applies to federal tax payments only.

IRS Refunds and receiving Tax Refunds Electronically

IRS payment of tax refunds via direct deposit is by far the safest and fastest way for taxpayers to receive their refunds. There are several ways for taxpayers to have the IRS deposit their tax refunds, including:  

• Into a checking, savings or retirement account: Taxpayers must include their checking, savings, mutual fund or IRA account number, and the institution’s routing number on their return to enable the IRS to direct deposit their tax refund into the appropriate account. In cases where the taxpayer wants the refund deposited into a retirement account, they are responsible for informing the IRA trustee.  
• Onto a prepaid debit card: Taxpayers may choose to have their refund direct deposited onto a prepaid debit card. Taxpayers will need to check with the issuing financial institution, but generally speaking, reloadable prepaid cards have account and routing numbers that taxpayers can share with the IRS.  
• Onto a mobile app: Taxpayers may be able to use one of their mobile apps. The mobile app must have routing and account numbers that taxpayers can enter on a tax return. Taxpayers should check with the mobile app provider or financial institution to confirm which numbers to use. 

Taxpayers Can Have Their Tax Refund Split Among Several Accounts 

Taxpayers can elect to have a portion of their refund direct deposited into up to three accounts by completing IRS Form 8888, Allocation of Refund, and submitting it with their tax return. Most tax preparation software also provides this option.  

Some taxpayers may encounter challenges to using the available electronic payment options. These barriers may be relatively easy to overcome by tapping into several available resources, but some taxpayers may find them insurmountable, requiring that they apply for an exception to the executive order mandate. Below are some options and resources taxpayers may consider:  

1. Banking Options for the Unbanked 

• Unbanked individuals can find a variety of low-cost and no-cost banking options at FDIC.Gov/GetBanked.  

• Recipients of Veterans Administration monetary benefits can get assistance with their banking questions at Veterans Benefits Banking Program (VBBP).  

1. Taxpayers Living Abroad 

• U.S. citizens living overseas should explore international banking options that can accept U.S. government electronic payments. 

• If your bank cannot receive U.S. Treasury deposits, you may need to work with a tax professional or contact the IRS for assistance. 

At this time the IRS has not released guidance advising taxpayers about how they can apply for an exception to the Executive Order mandate, but such IRS guidance should be provided by 2025 tax return filing season