On March 25, 2025, President Trump signed Executive Order 14247 to modernize the government’s payment systems to prevent waste, fraud and abuse and also improve the efficiencies and customer experience across all federal and collection activities.

Starting September 30, 2025, the Department of Treasury will cease to issue paper checks for all Federal disbursements. All refunds issued on or after September 30^th, will be either a direct deposit, prepaid debt cards, digital wallets, or mobile payment platforms.

Also, all payments made to the Federal government will have to be made electronically on or after September 30 and can be done so by the following methods:

• IRS Direct Pay: https://www.irs.gov/payments/direct-pay-with-bank-account
• Electronic Federal Payment System (EFTPS): https://www.irs.gov/payments/eftps-the-electronic-federal-tax-payment-system
• IRS Online Account: through your online account
• Debit/Credit Card or Digital Wallet
• Electronic Funds Withdrawal: When e filing through tax software or tax professional. Please consult us when we prepare your 2025 annual tax return.

There are a few exceptions to the phase out of the paper check disbursement and receipts:

• Individual that don’t have access to banking services or electronic payment systems.
• Certain emergency payments where electronic disbursements would cause undue hardship.
• National security or law enforcement related activities where non-EFT transactions are necessary or desirable.
• Other circumstances as determined by the Secretary of Treasury.
• Individuals or entities qualifying for an exception under this section or other applicable law shall be provided alternative payment options.

The following information is needed to set up either an online account or EFTPS:

• Social Security Number or Employer Identification Number
• Name and address that matches IRS records exactly to your IRS tax documents.
• Bank account, routing number and type of bank account.

You can also make a payment using the IRS Direct pay feature.

Visit www.irs.gov/payments and click on Direct Pay with bank account to pay directly from your bank or you can choose other payment options listed on the page. Then, click on Pay individual tax followed by Make a payment. Select “Estimated Tax” as the Reason for Payment, “1040ES” as Apply Payment to, and 2025 as the Tax Period for Payment. Estimated tax payments are due regardless of Direct Pay availability so avoid penalties by scheduling payments ahead of the payment due date. No more than two payments can be scheduled within a 24-hour period.

If you have any questions, feel free to contact your Polk and Associates, PLC advisor.

Polk & Associates

Large enough to serve a diverse clientele, yet small enough to maintain a hands-on approach, we are committed to maintaining the highest accounting and ethical standards with continuous education, extensive research resources, and excellent quality control.

Polk and Associates is a member of the Michigan Association of Certified Public Accountants, and the American Institute of Certified Public Accountants. The firm participates in the AICPA Peer Review Program, and has always received the highest level of award for its audit practice and quality control.