Federal Tax, State & Local Tax, Tax

Phase Out Begins for Individual Tax Refunds and Estimated Tax Payments Issued by Paper Checks

As of September 30, 2025 the IRS has been required to phase out tax refunds sent out by paper checks for individual taxpayers. This phaseout has been mandated by the issuance of President Trump’s executive order.

The impact of this change is to help protect taxpayers, minimize identity theft, speed up refunds, and lower costs.

Exceptions for individual taxpayers who may be excused from the electronic requirement will be determined within reason (lack of access to banking or undue hardship) by the Treasury Secretary.

Estimated tax payments (paid by check) will also be affected by this change. However, the implementation date has not been revealed for this electronic transition so please continue to utilize the existing payment vouchers (Form 1040-es) provided.

Additional guidance for 2025 tax returns will be issued prior to the 2026 filing season. Please stay tuned for further updates as the implementation date approaches. In the meantime, feel free to reach out to the Cg Team with questions.