Overview
Since September 2025, the federal government has been operating under Executive Order 14247, which directs federal agencies to transition receipts and disbursements, including IRS tax payments and refunds, to electronic formats “as soon as practicable.” This initiative has important implications for how taxpayers receive refunds and make tax payments.
IRS Refund Procedures Beginning With 2025 Returns
Starting with 2025 tax returns, taxpayers expecting a refund must provide direct deposit banking information to avoid delays. If banking information is not included with the return, the IRS will issue a letter requesting the information and providing instructions for submitting it through the taxpayer’s IRS online account.
If the taxpayer does not respond within six weeks of filing the return, the IRS has stated that it will mail a paper check. This approach allows the IRS to avoid paying interest on refunds, which is required when a refund is not issued within 45 days of the return being filed.
Status of E‑Payment Requirements
As of February 2026, no new mandatory federal e‑payment requirements have been implemented as a direct result of the Executive Order. However, taxpayers should expect additional electronic payment mandates to be introduced in the near future. The IRS offers several ways to pay electronically (see link at end of article).
It is important to note that many states, including Virginia, already require electronic payment for certain taxpayers.
How KWC Can Help
KWC provides electronic payment instructions for returns delivered through our online return delivery system, SafeSend Returns.
E‑payment instructions are available on our website here.