The IRS is starting implementation of Executive Order 14247, which requires that Treasury cease issuing paper checks by September 30, 2025. The Order also provides that Treasury may make exceptions for unbanked individuals, instances of undue hardship, and other circumstances in the Secretary’s discretion.

On  September 23, the IRS issued a press release stating:

• The first step of implementation is to phase out individual taxpayers paper tax refund checks beginning on September 30.
• Additional guidance, addressing electronic payments and refunds, for 2025 tax returns will be provided before the start of the 2026 filing season.
• In the meantime, taxpayers should continue to file their returns and make payments as they normally would.

Practically, the IRS stated that the status quo will remain in effect until the 2026 filing season. This should quell short-term concerns about implementation and submitting paper check payments to the IRS. The IRS further notes that most refunds will be delivered by direct deposit, which implies that certain taxpayers will continue to receive paper checks.

Resources available:

• AICPA resource: IRS payment modernization: Sending and receiving funds electronically
• IRS payment options