While the IRS encourages electronic payments, it has not stopped accepting checks yet
for the current filing season
(as of November 2025).
A federal executive order mandates the phase-out of paper checks for most transactions
(including tax refunds and payments to the government)
by September 30, 2025; however, official IRS guidance indicates that for 2024 and prior tax returns, current procedures
(including check payments with Form 1040-V)
should be followed until further notice, with the full transition expected with the 2026 tax filing season.
Online Payment Instructions for Tax Clients
Use one of the following official IRS methods to ensure your payment is processed correctly and on time:
- IRS Direct Pay
(Recommended for individuals)
This free service allows payments directly from a checking or savings account without any registration or fees.
- Action: Go to the official IRS Direct Pay website.
- Steps:
- Select the reason for the payment (e.g., "Balance Due") and the tax year the payment is for.
- Verify identity using personal information from a prior year's tax return.
- Enter bank account information
(routing and account numbers) and the payment amount.
- Schedule the payment date
(up to 365 days in advance).
- Receive an immediate confirmation number and an optional email confirmation.
- Pay by Debit or Credit Card
Clients can pay via an IRS-authorized third-party payment processor.
- Electronic Funds Withdrawal
(EFW) during E-filing
If you are filing your return through a tax professional, the payment can be submitted simultaneously.
- Action: Integrate the payment request when completing the electronic filing process.
- Note: This is available only at the time of e-filing the return.
- Electronic Federal Tax Payment System
(EFTPS)
This service is ideal for individuals and businesses who need to make multiple or recurring payments (such as estimated taxes).
- Action: Enroll at the official EFTPS website or call 1-800-555-4477.
- Note: Enrollment may take several days, so clients should plan ahead.
Important Reminder
When paying electronically for a balance due, clients do not need to mail in a paper Form 1040-V payment voucher. Retaining the electronic payment confirmation for their records is sufficient.
