Were you aware the IRS is now requiring all payments to be made electronically? This just became effective so make sure you know how to submit your estimated payments or other payments due!
As of October 1, 2025, the IRS is no longer accepting paper checks for payments.
Executive Order 14247 – Modernizing payments to and from America’s bank accounts:The IRS will require taxpayers to make federal tax payments electronically starting October 1, 2025. As of September 30, 2025, paper checks are generally no longer accepted for federal tax payments.
Key Points:
Electronic Payments Required:Taxpayers must use electronic payment methods (such as IRS Direct Pay, EFTPS, or credit/debit card) for federal tax payments after September 30, 2025.
Link to IRS Direct Pay: Payments | Internal Revenue Service
Penalties for Non-Compliance: If paid by check after September 30, 2025,andyou do not qualify for an exception, your payment may be rejected and subsequently may be subject to penalties and interest for late payment. The penalty is generally 10% of the amount paid by check instead of electronically.
Limited Exceptions, allowing payment by check:
- Do not have access to banking services or electronic payment systems
- An emergency situation where electronic payment would cause undue hardship
- Are making payments related to certain national security or law enforcement activities
What to Do if You Make a Mistake: If you mistakenly pay by check and are assessed a penalty, you may request penalty to be waived by demonstrating reasonable cause or, if eligible, by using the IRS’s first-time abatement policy. This involves submitting a written request or completing Form 843 with supporting documentation.
Link to Form 843 – Claim for Refund and Request for Abatement:https://www.irs.gov/pub/irs-pdf/f843.pdf
As always, we are here to help! Please let us know if you have questions or there is anything at all we can help with.